Flat-Rate and Minimum Taxpayers

The flat-rate regime is currently the main favourable tax option for self-employed professionals and small businesses. Studio CITI snc serves numerous clients operating under this regime, ensuring correct management and maximum tax optimisation permitted by law.

To access the flat-rate regime in 2025, revenue or fees from the previous year must not have exceeded 85,000 euros. Taxable income is determined by applying a profitability coefficient that varies by category to turnover (from 40% for some commercial activities to 86% for professionals), without the possibility of deducting actual expenses. The substitute tax is 15% (reduced to 5% for the first five years of activity for new taxpayers). The regime is incompatible with participation in partnerships and with certain other specific requirements.

Administrative obligations under the flat-rate regime are significantly reduced compared to other regimes: no periodic VAT settlement, no mandatory accounting registers, but electronic invoicing is mandatory. The firm checks compliance with requirements each year, since exceeding the 85,000-euro threshold during the year results in exit from the regime from the following year (with immediate exit if 100,000 euros is exceeded).

For clients approaching the threshold, the firm offers specific advice to evaluate the advantages of switching to a standard regime and to plan the change optimally.