These revenues must then be converted into full years

1st condition: the contractor must meet the conditions of the scheme "micro".

When the contractor opts not to legal tender tax payment, it is automatically submitted to the tax system of micro-enterprises. Therefore, the taxpayer who wishes to use the lump sum payment of its taxes must be eligible to scheme micro-BIC (industrial and commercial profits) or micro-BNC (noncommercial benefit). -The amount of sales of business or revenues must not exceed 80 000 excluding tax for the activities of sales and 32 000 excluding tax for services activities; -It must also be subject to the deductible VAT Base System. It therefore cannot opt for the liability to VAT; -Finally, it must engage in an activity not excluded by the Act. In this framework, including excluded transactions involving buildings, fund business, securities of real estate companies, equipment rental operations, etc.

2nd condition: the home of the autoentrepreneur must comply with a ceiling of income

To benefit from legal tender tax payment in N, revenues collected by the fireplace in the N - 2 must not exceed the upper limit of the third instalment of the scale of the tax on the income of the year N-1 share of family quotient (25 195 for the 2008 taxation). And this limit is increased by 50 or 25 demi-part or quarter of additional share.

In practice: to take into account tax revenues are revenues from reference listed on the notice of imposition of the individual operator N-1 and released revenues for the year of before (N-2).

-The composition of the tax to hold home is that at the date of the option for the legal tender payment. It results in that a change in the structure of this home for the cause of marriage, pacs, divorce or death in N - 2, only the income of the household for the period after these events until 31 December must be accounted for in the calculation of the tax income of the reference. These revenues must then be converted into full years.

Illustration: either an operator who married on September 1, 2007 and whose tax income with his wife, for the period from September 1 to December 31, 2007 is 16 000. After conversion in the full year, their tax income of the reference is 16 000 x 360 120 48 000, for a share of family quotient, 24 000. This amount is less than the upper limit of the 3rd instalment of the 2008 IR (25 195), the operator can opt for legal tender payment, all other conditions are also met.

-For young operators who were still attached N - 2 to the tax home of their parents, the tax administration admits to take into account that their only income, apart from those laid down by their parents, to determine if they may opt for tax paying legal tender.

3rd condition: the autoentrepreneur must have opted for the microsocial regime

The contractor decides to opt for legal tender tax payment must also opt for lump-sum payment of its payroll (plan microsocial).

As a result, the creator of enterprise that enjoys exemption from social security contributions, and therefore opts not to to the microsocial, cannot benefit from legal tender tax payment. However, this exclusion does not apply to the creative unemployed or purchasers of company that can accumulate exemption in social matters and contractor status.

Note: it is quite possible, however, to not opt for the microsocial regime without opting for payment tax payment.