TLDR: To return to the micro regime, you must explicitly waive the option for the real regime (simplified or normal) within the deadline for filing the income declaration of the previous year. The switch takes effect on January 1st of the following year. If you have opted for the three-year average, returning to the micro regime is impossible for the entire duration of this option.
Conditions for returning to the micro regime
Returning to the micro regime is only possible if you comply with the revenue thresholds specific to this regime and explicitly waive the option for the real regime. This waiver must be submitted within the deadlines applicable to the filing of the income declaration of the year preceding the year for which the waiver applies.
Effective date of the change
The switch to the micro regime takes effect on January 1st of the year following the year in which the waiver was declared. No additional formalities are required, except for the waiver declaration.
Special cases: accounting periods not aligned with the calendar year
If your accounting periods do not coincide with the calendar year, the taxable income of the last year under the real regime is calculated by taking into account:
- the result of the accounting period closed during that year;
- the result between the closing date of the accounting period and December 31st.
This latter result is included in the taxable income of the year in which the last accounting period under the real regime was closed.
Exclusion: option for the three-year average
If you have opted for the three-year average, you cannot return to the micro regime for the entire duration of this option. You will then remain subject to a real tax regime for all your agricultural income.
Waiver of the option for the real regime
The option for the real regime (simplified or normal) is valid for one year and is tacitly renewed each year. You can waive it within the deadlines for filing the income declaration of the previous year. No formalities are required to maintain the option.
Consequences of returning to the micro regime
Once the return is effective, your income will be taxed according to the rules of the micro regime, with the applicable flat-rate deductions. Accounting and declarative obligations are reduced, but you must ensure that you comply with the revenue thresholds to avoid an automatic return to the real regime.