Approved Association

Approved associations dedicated to liberal professions that practice in companies subject to income tax or sole proprietorships provide real support for approved association (AA) companies. They belong to the liberal businesses (non-commercial profit category (BNC)) that are exercised in sole proprietorship or in a company subject to income tax.

Objectives of approved associations

They are defined above all by their threefold purpose. First, providing technical assistance in taxation and management to small businesses. The second is to promote the development of the use of accounting. Third, presenting an analysis of financial, economic and accounting information related to the prevention of difficulties. In addition, micro-entrepreneurs can join to access the services offered by the association in terms of training and documentation.

Authorized Person (Member)

With regard to auto-entrepreneurs, only persons who carry out professional activity may join approved associations. This is the result of their tax system. Non-professional non-professional (BNC) holders are also authorized to join an approved association. However, this membership is subject to compliance with two conditions. The first is to submit to the rule of law or declaration governed by the operation of the option. The second is the subscription of a commitment to improve the knowledge of income according to the model set by the decree.

Role of approved associations

In line with their threefold purpose, approved associations have an essential role in helping and encouraging self-employed companies to use accounting. This, while taking care to facilitate the fulfillment of their fiscal and administrative obligations. In addition, they are also competent to keep accounting documents of their members, check the consistency and form of documents transmitted, verify compliance with accounting rules, and make tax declarations for members subject to the tax declaration system. ,

OBLIGATIONS OF MEMBERS OF APPROVED ASSOCIATIONS

Among other obligations, we can cite the obligation for members to comply with the recommendations drawn up by their professional orders or associations. On the other hand, they may not be required by approved associations to use the services of a certified accountant or chartered accountant.

tax benefits

In return, the members, subject to income tax as per the de facto tax regime, benefit from the following tax benefits:

, Non-application of 10% increase in 2022 taxable profit

The 2022 taxable profit of companies that are not AA members is increased by 10%. This, before being subjected to a progressive scale by piecemeal income tax.
Companies that are members of AA do not suffer this increase in their taxable profits.
In theory, the increase is exempted if the company has joined AA for the entire duration of the financial year.
Further, in case of first subscription, exemption from increase is for the current financial year if the subscription takes place within 5 months of subsequent opening.
to note : Since January 1, 2010, the profits made by companies that have resorted to a chartered accountant, an accounting firm, or a management and accounting association that have signed an agreement with the tax authorities have not increased.
The decree of October 11, 2016 adds a new case of dishonor during the first subscription for taxpayers who exceed the turnover limit of Micro BIC or BNC schemes before the end of the accounting year.

The 2021 Finance Act gradually removes the 25% increase for taxpayers who are not members of the OGA, which will decrease as follows:

  • For 2020 income: Tax result will increase by 20%
  • For 2021 income: Tax result will increase by 15%
  • For 2022 income: tax result will increase by 10%
  • For 2023 income: remove markup

, Spouse’s Salary Deducted

With no limit for members and non-members since the 2019 Finance Act.

, Tax reduction for accounting and membership fees

AA members are entitled to a tax deduction limited to 2/3 of the fees Exposed for keeping their accounts and joining the association.
However, this deduction is limited at 915 € per annum and the amount of tax payable.

To qualify, members must:

  • Receive revenue that does not exceed the limit bnc microphone,
  • will be taxed alternatively under the provisions of controlled statement,

Expenses that are not taken into account under tax deductions are included in the deductible expenses.

Learn About Accredited Associations

  • CONFERENCE OF ARA-PL (Regional Association approved by the Association of Liberal Professions), 46 Boulevard de la Tour Maubourg, 75007 Paris, Tel. : 01 44 11 31 54 www.arapl.org
  • FNAGA (National Federation of Approved Management Associations), 11 avenue de Villiers, 75017 Paris, tel. : 01 46 22 86 15 www.fnaga.com
  • National Union of Approved Associations (UNASA), 36 Rue de Picpus, 75012 Paris, Tel. : 01 43 42 38 09 www.unasa.org

reference book

, Art. 1649 Quarter F to Quarter H CGI’s
, Art. 154 of CGI
, Art. 199 Quarter B of CGI
, Art. 371 M Appendix 2 of CGI
, Art. Appendix 2 of 371 bis MCGI
, Decree No. 2021-1303 of 7 October 2021

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