31 March 2015
Simplified regime or Organized Accounts?
Are you a self-emplyed professional and you don't know wich taxation regime suits you better? The choice of the taxation regime will determine the obligations you'll have to comply since the beginning of your professional activity. By default, the natural peoplethat declare the beginning of activity are registred in the Simplified Taxation Regime, but may opt for organized accounts. In wich cases you may opt by the Organized Accounts Regime? - if your exepenses with the activity overtake the coefficient remaining value automatically calculated in the Simplified Regime (since this doesn't allow expenses deducting); - if the business volume is high enough to be monthly tributed by its liquid value (difference between sales and costs); However, the Organized Accounts Regime is mandatory for your case whenever, in the last 2 years, you have obtained an income of 200 mil euros in two consecutive taxation periods or, when it happens in a single exercice, in an amount greater than 25% (250.000 €). Whatever is your choice, you may always transit from one Regime to another in the following year(amendment communication until march). To take the best decision, consult us.