When you have exceeded the threshold of turnover excluding tax of the micro-company individual business regime (for 2 consecutive years), then you switch to the social and fiscal regime applicable to a Taxation on simplified real profit tax system (commercial, craft or industrial activity) or controlled declaration (liberal activity) from 1er January following the year of the exceedance Social security system for self-employed persons, from 1er January following the year of exceedance En savoir plus sur Entreprendre.Service-Public.fr