statuts professionnels disponibles.

[alabergerie]

Eh bien moi qui débarque j'ai la grosse question qui tache :
Comment se déclarer, et sous quel régime s'installer ? Y a-t-il des organismes auxquels il faut obligatoirement s'affilier ?
Je précise que je compte, pour des raisons de confort, déclarer mes rentrées d'argent en France.

[Paumadou]

Ca dépend :
si tu t'autopublies : le plus simple, c'est d'être autoentrepreneur vu que c'est (en théorie) le régime le plus adapté aux petits revenus. Tu te déclares à l'urssaf (déclaration possible en ligne) et c'est tout. L'urssaf te demandera des comptes tous les trimestres, tu payes en fonction de ce que tu as gagné, et c'est tout.
A savoir qu'en autoentreprise, le statut "auteur-éditeur" n'est intéressant que si tu vends beaucoup de papier (car c'est considéré comme achat-revente, et non profession libérale, donc tu es chargé à auteur de 21% sur tes ventes numériques, au lieu de 18% si tu es libéral, et auteur numérique s'apparente beaucoup plus aux professions libérales comme artiste -attention aussi, les artistes qui font des oeuvres en série et non des oeuvres uniques, car ceux-là n'ont pas le droit au statut Autoentrepreneur... ouais, en fait c'est un peu la m... mais c'est ça créer une boîte en France)
En théorie donc c'est simple: tu t'inscris, l'urssaf s'occupe de tout, tu reçois le rappel de cotisations, tu payes, et niveau compta, tu n'as qu'à tenir un livre dépenses/recettes.
Simple, sauf quand l'urssaf merde grave comme pour moi, tout le monde sait que je suis AE, de la sécu à la mutuelle et la caisse de retraite, sauf l'urssaf qui refuse donc de prendre mes cotisations et bloque tout le reste (cotisations retraite, sécu, mutuelle...)
(Youhou ! Vivement le rappel quand je devrais débourser des milliers d'euros d'un coup -_- )

Si tu es publié par un éditeur, tu déclares tes revenus sur ta déclaration d'impôts (me demande pas quelle case, je sais absolument pas...) et l'éditeur se charge de payer les charges à l'AGESSA (tu as dû lui donner ton numéro sécu pour ça). C'est encore plus simple que AE, pas de cotisations à payer, pas de comptes à tenir, pas d'assurance professionnelle, rien.

[philou63]

Avec l'Agessa, c'est plus simple mais pas forcément plus pratique.

Plus simple : zéro comptabilité, même pas besoin de facturer. Dans le pire des cas, tu demandes à la secrétaire de l'éditeur de rédiger une facture à ton nom et tu la signes (ça sent le vécu;)).

Plus compliqué : les cotisations de l'année N sont calculées à N+1 et payées à N+2 (si toutefois j'ai bien compris, ce qui n'est pas sûr). De plus, mieux vaut avoir un « contrat d'édition » sinon l'Agessa va tiquer dès lors que tu ne rentres pas dans ses cases. Éditeur exotique ? société offshore ? publication hors livre papier vendu en librairie ? Allez voir ailleurs ! (là aussi, ça sent le vécu…)

L'avantage de l'Agessa est que le statut d'auteur-écrivain semble plus pérenne que celui d'autoentrepreneur. Y compris au titre des quelques avantages fiscaux ou sociaux qu'offre ce statut (assimilé salarié, pas de cotisations Assedic mais droit intégral aux prestations maladie et vieillesse.) L'inconvénient du statut d'autoentrepreneur est qu'il risque de ne pas durer et qu'en principe, au bout de trois ans, on est censé payer l'équivalent d'une taxe professionnelle, ce qui pour un auteur serait absurde.

[vmzwpjigiaf]

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