It's something that's come up in the a few times recently, so I thought I'd make a quick post on when an auto-entrepreneur has to switch regime, e.g. to reel simplifie, because turnover limits have been exceeded.
The rule is that an auto-entrepreneur cannot go above the turnover threshold of 32,600 euros for services or 81,500 euros for trade, in the first year of ÌÒÖÓ°Ôº. If they do they will come out of the auto-entrepreneur regime in the second year.
However, if an auto-entrepreneur goes over 32,600 euro limit for services or 81,500 euros limit for trade in subsequent years, they can continue trading as an auto-entrepreneur, as long as they do not go above 34,600 euros for services or 89,600 euros for trade. Coming out of the auto-entrepreneur regime will impact on your social charges, fiscal charges and TVA.