How to write a file in this way without starting by pointing out the incredible incapacity of the organizations normally competent to guide us in our creation of musical art project without being classified in the box “Intermittent of the show” or in the creation of a studio of its without going through the SARL box First, rest assured, for one or the other, this is quite possible with the status of auto-entrepreneur.
That said for the specific case of the performer (musician, singer, etc.), in order to be able to invoice for stage services as a self-employed person, he must imperatively obtain the performance license And must give up claiming the unemployment scheme of the intermittent show.
Understand that the auto-entrepreneur is a status that allows you to start very quickly, simply, and on your own. This status makes it possible to test a project without taking too many risks or rather without having to invest in the opening of a costly business in chartered accountant and other costs related to the opening and not to its development.
In addition to that, know that self-entrepreneurship “allow” you in quotes to make mistakes as long as you declare your turnover. For example not very orderly accounting, or even a slight change of direction which calls into question the APE code of your activity or what I wish you: an exceeding of the authorized turnover, in this specific case, know for example that if you exceed your authorized turnover, not only will you not have a penal sanction, but in addition you will not have a financial sanction but rather the right to exceed it for an additional year within a slightly higher limit.
ACTIVITIES ADAPTED TO THE SELF-ENTREPRENEUR REGIME
You can exercise your activity as a micro-entrepreneur for almost any craft, commercial or liberal activity.
They are defined in three types which will determine your social contribution rate and your tax rate:
Sales activities, service provision activities, liberal professions
ACTIVITIES NOT SUITABLE
FOR THE SELF-ENTREPRENEURIAL REGIME
The auto-entrepreneur is not suitable for in-store trade and activities that require investment because:
- VAT is not recoverable and you will have to pay it during your purchases,
- your expenses are calculated on your turnover, so your purchases and expenses are not deductible.
In addition, you will have to pay your tax and your contributions on the total turnover which includes your profit but also your costs (rent, electricity, water, etc.).
The auto-entrepreneur is not suitable for activities that need employees because:
- your charges are calculated on your turnover. You will then have to pay your tax and your contributions on the total turnover which includes your profit but also your costs.
- the limitation of turnover makes the possibility of employing almost impossible.
UNDER THE SELF-ENTREPRENEUR REGIME
Agricultural activities are attached to the social security regime of the MSA, including if they are declared to the chamber of commerce and the industry or the chamber of trades and crafts (example: landscaping, garden maintenance, etc. Activities falling under real estate VAT: property dealers, developers, real estate agents, etc.
- The rental of materials and durable consumer goods (for example the rental of a dual-control driving teaching vehicle), unfurnished or professional buildings.
- IT IS STRICTLY FORBIDDEN TO BE INTERMITTENT OF THE SHOW AND TO OPEN A SELF-ENTERPRISE TO INVOICE THE SAME TYPE OF SERVICE.
- AN INTERPRETER CANNOT DIRECTLY USE THE SELF-CONTRACTOR STATUS TO INVOICE HIS STAGE PERFORMANCE AS A MUSICIAN. TO BE ABLE TO DO THIS, HE MUST SUCCEED IN OBTAINING A SHOW LICENSE. AND ONLY AFTER IT WILL SELL ARTISTIC SERVICES NOT AS AN INTERPRETER, BUT AS AN ENTREPRENEUR OF THE SHOW.
- Artistic activities are remunerated by copyright, which depends on the artists’ house or ESSA.
However, a person exercising an artistic activity remunerated, not in copyright, but in fees, can exercise his activity under the self-employed person regime.
In order for this same person to be remunerated by copyright and to contribute to social security by AGESSA, he must do so in his own name without resorting to his activity as a self-employed person.
HOWEVER, CONTRARY TO WHAT MANY THINK, IT IS VERY POSSIBLE TO OPEN A MUSIC LABEL AND SUBSCRIBE TO SACEM TO COLLECT ROYALTIES (ONLY FOR MUSIC EDITING ACTIVITY).