{"id":20982,"date":"2017-08-01T00:30:08","date_gmt":"2017-07-31T22:30:08","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=20982"},"modified":"2024-09-26T17:01:48","modified_gmt":"2024-09-26T15:01:48","slug":"activites-exercees-auto-entrepreneur","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/activites-exercees-auto-entrepreneur\/","title":{"rendered":"Les activit\u00e9s exerc\u00e9es par l\u2019auto-entrepreneur"},"content":{"rendered":"<p>L\u2019auto-entrepreneur a un statut bien particulier. Les activit\u00e9s de l&rsquo;auto-entrepreneur peuvent \u00eatre commerciales, artisanales, ou lib\u00e9rales \u00e0 titre principal ou compl\u00e9mentaire. C&rsquo;est une personne physique qui b\u00e9n\u00e9ficie aussi d&rsquo;une dispense d&rsquo;immatriculation au registre du commerce et des soci\u00e9t\u00e9s (RCS) ou au r\u00e9pertoire des m\u00e9tiers (RM) lors de la cr\u00e9ation de son entreprise.<\/p>\n<p>Du fait de son statut, il a la possibilit\u00e9 d\u2019exercer de nombreuses activit\u00e9s. Mais certaines lui sont cependant interdites. <strong>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France,<\/strong> fait le point sur cet acteur \u00e9conomique.<\/p>\n<p>&nbsp;<\/p>\n<h2>Les activit\u00e9s de l&rsquo;auto-entrepreneur autoris\u00e9es<\/h2>\n<p>Les activit\u00e9s qui peuvent \u00eatre exerc\u00e9es en tant qu&rsquo;auto-entrepreneur sont tr\u00e8s vari\u00e9es, car il s&rsquo;agit de <strong>la plupart des activit\u00e9s commerciales, artisanales et lib\u00e9rales\u00a0<\/strong><span class=\"s1\">exerc\u00e9es en compl\u00e9ment d\u2019un autre statut (salari\u00e9, retrait\u00e9,<span class=\"Apple-converted-space\">\u00a0 <\/span>fonctionnaire, demandeur d\u2019emploi, \u00e9tudiant, etc., voir notre article <\/span><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-cumul-salariat-auto-entreprise\/\" target=\"_self\" rel=\"noopener\">Le cumul salariat auto-entreprise<\/a><span class=\"s1\">)<\/span><\/p>\n<p>La majorit\u00e9 des professionnels lib\u00e9raux peuvent opter pour le statut de l&rsquo;auto-entrepreneur, soit sur le site de l&rsquo;auto-entrepreneur, soit aupr\u00e8s du centre de formalit\u00e9s des entreprises (CFE) de l&rsquo;Urssaf.<\/p>\n<div class=\"encadre-style\"> Toutefois, les avocats inscrits \u00e0 un barreau fran\u00e7ais doivent, sauf exception, obligatoirement s&rsquo;affilier \u00e0 la Caisse nationale des barreaux fran\u00e7ais (CNBF), et ne peuvent adopter ce statut. <\/div>\n<h2>Activit\u00e9s interdites<\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-18888 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/recherche4-1.jpg\" alt=\"auto-entrepreneur activit\u00e9\" width=\"494\" height=\"494\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/recherche4-1.jpg 750w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/recherche4-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/recherche4-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/recherche4-1-45x45.jpg 45w\" sizes=\"(max-width: 494px) 100vw, 494px\" \/>L&rsquo;auto-entrepreneur rel\u00e8ve <strong>obligatoirement<\/strong> du r\u00e9gime fiscal de la micro-entreprise. Sont exclues de ce r\u00e9gime certaines activit\u00e9s commerciales ou non commerciales. C\u2019est le cas :<\/p>\n<ul>\n<li>des activit\u00e9s relevant de la TVA agricole ;<\/li>\n<li>des op\u00e9rations de marchands de biens immobiliers, des lotisseurs et agents immobiliers, des op\u00e9rations sur les parts de soci\u00e9t\u00e9s immobili\u00e8res, des locations d&rsquo;immeubles nus \u00e0 usage professionnel. Plus g\u00e9n\u00e9ralement, des activit\u00e9s relevant de la TVA immobili\u00e8re<\/li>\n<li>des locations de logements meubl\u00e9s, qui correspondent sur le plan juridique \u00e0 une activit\u00e9 civile,<\/li>\n<li>de certains constructeurs,<\/li>\n<li>des op\u00e9rations de location de mat\u00e9riels ou biens de consommation durables, sauf lorsqu&rsquo;elles pr\u00e9sentent un caract\u00e8re accessoire et connexe ;<\/li>\n<li>des op\u00e9rations sur march\u00e9s financiers, les march\u00e9s \u00e0 terme, les march\u00e9s d&rsquo;options n\u00e9gociables et des op\u00e9rations sur bons d&rsquo;option ;<\/li>\n<li>de la vente de v\u00e9hicules neufs dans les autres \u00c9tats membres de l&rsquo;Union europ\u00e9enne ;<\/li>\n<li>des officiers publics et minist\u00e9riels ;<\/li>\n<li>de la production litt\u00e9raire scientifique et artistique ;<\/li>\n<li>de la pratique de sports lorsque les b\u00e9n\u00e9ficiaires ont opt\u00e9 pour une imposition. (sur la base d&rsquo;une moyenne des b\u00e9n\u00e9fices des deux ou quatre ann\u00e9es pr\u00e9c\u00e9dentes) ;<\/li>\n<li>du militaire en activit\u00e9 ;<\/li>\n<\/ul>\n<p>De plus, le r\u00e9gime de l&rsquo;auto-entrepreneur exclut les activit\u00e9s rattach\u00e9es au<strong> r\u00e9gime g\u00e9n\u00e9ral de la S\u00e9curit\u00e9 sociale<\/strong>. Sont ainsi exclues, les activit\u00e9s relevant de la <strong>Mutualit\u00e9 sociale agricole<\/strong> (MSA). Celles relevant des r\u00e9gimes sp\u00e9ciaux mentionn\u00e9s \u00e0 l&rsquo;article R. 711-1 du Code de la S\u00e9curit\u00e9 sociale \u00e9galement.<\/p>\n<p>Ainsi, certaines activit\u00e9s ne peuvent s&rsquo;exercer en tant qu&rsquo;auto-entrepreneur. Mais celui-ci dispose n\u00e9anmoins d\u2019une large gamme d\u2019activit\u00e9s.<\/p>\n<p class=\"p1\"><span class=\"s1\">En cas de doutes, n\u2019h\u00e9sitez pas \u00e0 contacter notre service juridique. Si cet article vous a int\u00e9ress\u00e9, dites-le nous dans les commentaires ci-apr\u00e8s ! Et <\/span><span class=\"s2\">retrouvez <\/span><span class=\"s3\">nos articles<\/span><span class=\"s2\"> sur le blog de Valoxy\u00a0: <\/span><\/p>\n<ul>\n<li class=\"p1\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/lauto-entrepreneur\/\">L\u2019auto-entrepreneur<\/a><\/span><\/li>\n<li class=\"p1\"><span class=\"s6\"><a href=\"https:\/\/valoxy.org\/blog\/quest-ce-que-le-regime-dauto-entrepreneur\/\"><span class=\"s5\">Qu\u2019est-ce que le r\u00e9gime d\u2019auto-entrepreneur ?<\/span><\/a><\/span><\/li>\n<li class=\"p1\"><span class=\"s6\"><a href=\"https:\/\/valoxy.org\/blog\/cumuler-autre-activite-en-etant-auto-entrepreneur-ce-possible\/\"><span class=\"s5\">Cumuler une autre activit\u00e9 en \u00e9tant auto-entrepreneur est-ce possible ?<\/span><\/a><\/span><\/li>\n<li class=\"p1\"><span class=\"s6\"><a href=\"https:\/\/valoxy.org\/blog\/auto-entrepreneurs-les-obligations-legales-21072014valchrib1\/\"><span class=\"s5\">Auto-entrepreneurs\u00a0: les obligations l\u00e9gales<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019auto-entrepreneur a un statut bien particulier. Les activit\u00e9s de l&rsquo;auto-entrepreneur peuvent \u00eatre commerciales, artisanales, ou lib\u00e9rales \u00e0 titre principal ou compl\u00e9mentaire. C&rsquo;est une personne physique qui b\u00e9n\u00e9ficie aussi d&rsquo;une dispense d&rsquo;immatriculation au registre du commerce et des soci\u00e9t\u00e9s (RCS) ou&#8230;<\/p>\n","protected":false},"author":1,"featured_media":19813,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-20982","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les activit\u00e9s exerc\u00e9es par l\u2019auto-entrepreneur<\/title>\n<meta name=\"description\" content=\"Du fait de son statut, l&#039;auto-entrepreneur peut exercer nombre d\u2019activit\u00e9s. Mais certaines lui sont \u00e9galement interdites. 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