Self-employed art gallery what exactly it is and how to create a self-employed art gallery? The necessary procedures require a minimum of knowledge of administration and business management. This is possible as a self-employed person, in the association, or even via more traditional legal forms.
The micro-enterprise regime, for its part, allows the entrepreneur to benefit from flexible procedures. A simplified infrastructure should be detailed in this article.
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Create an art gallery in self-employment: is it possible?
In principle, an art gallery is a place accessible to the public. She exhibits works of art and puts them up for sale. The micro-enterprise regime is perfectly suited to it since it allows the gallery owner, under certain conditions, to exercise freely as an independent while benefiting from advantageous regulations.
What type of activity?
Opening your art gallery as a self-employed person is a commercial activity. Indeed, it is through the self-employed that creators and artists sell their works and thus make themselves known on the world art market. The creation of a self-business is suitable for all kinds of professional artistic projects such as becoming a musician or graphic designer.
Where to exercise this activity?
Be aware that it is common for the owner of works to resort to the rental of space to carry out their activity. It is therefore possible to create a self-employed art gallery while agreeing on a commercial lease for the premises.
In addition, the self-employed person can also open an art gallery at his home provided he has a room spacious enough to present the works.
Another possibility: the associative art gallery
Several possibilities are presented to the owner of the works, notably the creation of an association in the form of an associative art gallery. Unlike a business or a company, this alternative allows it to reinvest in equipment while supporting the payment of salaries and fees for its employees.
This type of association can exercise a commercial activity provided that it is well defined in the statutes. The status of the associative art gallery generally gives access to many advantages, in particular tax and social.
How To Create A Self-Employed Art Gallery?
Becoming a self-employed person by creating an art gallery is divided into different stages. The procedure can be cumbersome and complex given the number of criteria to be met. It is thus necessary to know the different stages of the creation of the self-employed gallery owner.
The stages of creating a self-employed art gallery
Below is the procedure to follow to create a self-employed art gallery :
Market research ;
The definition of the artistic identity of the gallery;
Finding partners and other self-employed artists ;
The selection of the exhibition room ;
The development of the financial plan ;
The declaration of the creation of the micro-enterprise ;
The request for funding ;
The declaration of the creation of the auto-enterprise
This is a formality to obtain a SIRET entrepreneur and a K-Bis entrepreneur. You can do this by sending your competent CFE, here the Trade and Companies Register for commercial activities, the duly completed P0 CMB micro-entrepreneur form, or make this declaration online website.
As soon as the declaration is made, the auto-enterprise is created. The opening of the art gallery is then official.
How a self-employed art gallery works
The functioning of an art gallery depends on its private or public status. The exhibition of works of art can also be occasional or permanent. It is, therefore, necessary to specify the type of art gallery.
The public art gallery
Unlike a museum, the public art gallery does not keep the works in an in the situ storage location. It has no permanent collection. The exhibition of his works remains temporary and occasional.
This type of gallery organizes exhibitions and sales days during which it presents new works. The openings are multiplied according to the rotation of the displays. This exhibition schedule may be published.
The private art gallery
This type of art gallery mainly aims at the bargaining of works and the promotion of artists presented under contract. Different means are also deployed for this purpose. It can be an exhibition in the local self-employed person or in other places if the setting is not suitable. The exhibition can also take place online, consisting of the presentation of works of art in a virtual way.
Flyers, brochures, and catalogs can also be produced to describe the artists. Some galleries use their notoriety to establish themselves as publishers of works and collections of monographs. The manager of the private art gallery is thus assimilated to an art dealer, that is to say, an intermediary between an artist and a buyer.
What are the regulations specific to the self-employed gallery owner?
With regard to regulations, several rules and limits are set by law and make it possible to regulate on the one hand the activity of gallery owner and on the other hand, the micro-enterprise regime. It is advisable to know them precisely.
Regulations specific to the activity of gallery owner
Although it benefits from flexible accounting, within the framework of the regulation of the creation of an art gallery, the auto-entrepreneur must keep a register of movable objects. A typical police book is also sold in bookstores. However, the auto-entrepreneur can also opt for an electronic register.
Keeping the police register of the art gallery becomes compulsory when the work exhibited or marketed is second-hand.
The regulations also require the display of prices and rules relating to the accessibility of the art gallery to people with disabilities.
Regulation specific to the micro-enterprise regime
The auto-entrepreneur is first of all subject to turnover ceilings which, in the event of non-compliance for two consecutive years, automatically switch to the sole proprietorship regime. In 2020, the turnover limit for commercial activity such as that of a gallery owner is € 176,200 excluding tax per year.
In addition, the auto-entrepreneur benefits as of right from a VAT-based franchise which exempts him from invoicing his customers but also prevents him from recovering it from his professional expenses.
Finally, unless they achieve a turnover of less than € 10,000 for two consecutive years, the auto-entrepreneur is subject to the obligation to hold a bank account exclusively dedicated to his professional activity.
How To Create A Self-Employed Art Gallery?
The tax and social regime of self-employed art galleries
The simplicity of the tax and social system characterizes the auto-enterprise and makes it one of the most popular statuses for young entrepreneurs. These micro-diets in fact have many advantages but also several disadvantages.
The tax regime of the self-employed gallery owner
The simplicity of the tax and social system characterizes the auto-enterprise and makes it one of the most popular statuses for young entrepreneurs. The accounting obligations are not as onerous as in the case of other forms of company. Therefore, the taxation is lighter. In general, the auto-entrepreneur carrying out a commercial and craft activity is subject to income tax after a reduction in turnover. This deduction is fixed. In the case of the sale of goods, it is of the order of 71%.
The auto-entrepreneur can benefit from a fixed social and tax deduction under certain conditions. Thus, he must make a declaration and a monthly or quarterly tax payment at the same time as these social contributions. The rate of the levy is 13.80% for the activities of purchasing and reselling goods.
In addition, the self-employed person can take advantage of a VAT exemption enabling invoices to be zero-rated if their turnover does not exceed the ceiling of € 85,800. Simple and practical, this option avoids the establishment of the VAT return and offers the advantage of offering products at attractive prices (excluding VAT). However, this exemption from VAT, in turn, prevents the auto-entrepreneur from deducting the VAT from his professional purchases necessary for his activity.
Finally, when setting up the micro-enterprise, the auto-entrepreneur can benefit from an exemption from the CFE or property tax for companies throughout the year of its creation . This franchise is only accessible if:
The auto-entrepreneur makes a provisional declaration indicating the request for temporary exemption within 3 months of the creation or before December 31 of the year of launching his activity.
The auto-entrepreneur has no legal spouse, PACS partner or ascendants and descendants who have practiced an identical activity during the last 3 years.
The social regime of the micro-entrepreneur gallery owner
The gallery owner has a special status which subjects him on the one hand to a micro-social regime specific to his legal status but also to a contribution to the Social Security of artist authors in his capacity as commercial distributors of works.
The micro-social regime
The social security scheme for the self-employed is based on the social security of the self-employed in self-employed or the CIPAV. The self-employed person thus benefits from the same social protection as the self-employed workers affiliated to the SSI , including the right to retirement among others.
Currently, the micro-enterprise pays social charges based on the turnover it achieves: this is the micro-social scheme . This form of company has the possibility of opting for a simplified micro-social system with the option of a final tax deduction which allows to settle ISF and social contributions during the same payment.
By opting for the micro-enterprise scheme, the auto-entrepreneur must declare his turnover every month or every quarter and pay the related social contributions. Even if it does not make any turnover, this declaration must be made . In this case, it is not compulsory to pay minimum social contributions.
The amount of social security contributions to be paid is based on an overall rate applied to turnover. This rate depends on the nature of the activity carried out by the micro-enterprise. The contribution rate for a company engaged in a commercial activity of selling goods is 12.8%.
In addition to traditional social contributions, the self-employed person must also pay a contribution to vocational training. This percentage is 0.1% for commercial enterprises. This contribution is paid with the other monthly or quarterly contributions.
The contribution to Social Security of artist authors
The social regime of the self-employed gallery owner also subjects him to a contribution, in respect of his capacity as a commercial distributor of works. This concerns any natural or legal person who carries out the commercial exploitation of the original works covered by the regulations .
What are the advantages and disadvantages of opening a self-employed art gallery?
We speak of the self-employed status as a flexible alternative specifically adapted to artistic activities . Admittedly, it is not considered as a company in the legal sense of the term, but it presents many advantages for the auto-entrepreneur at the level of the tax and social system, and the simplicity of the procedures. On the other hand, this structure is found to be limited to several levels which can be perceived as obstacles to the good development of your activity.
How To Create A Self-Employed Art Gallery?
The advantages of micro-enterprise
The auto-entrepreneur benefited from a more favorable regime in particular at the level:
The flexibility of the constitution, the modification of the statute and the closing of the auto-enterprise ;
The simplicity of the declaration procedures ;
Advantageous tax and social regimes ;
The disadvantages of the self-employed scheme
Although generally advantageous, the legal status of the art gallery can present some drawbacks, in particular the lack of credibility compared to other forms of society, the commitment of the unlimited liability of the auto-entrepreneur as well as the caps of the turnover. business not to be exceeded.
Open an art gallery via an SARL or EURL: model for drafting your articles of association
The legal regime of the EURL or of the limited liability company is a typical example of form for the creation of a self-employed art gallery. However, the statutes should be drawn up precisely . Find here a template for drafting your legal statutes for the creation of your company.
Is it possible to create a self-employed art gallery?
In principle, an art gallery is a place accessible to the public. She exhibits works of art and puts them up for sale. The micro-enterprise regime is perfectly suited to it since it allows the gallery owner, under certain conditions, to exercise freely as an independent while benefiting from advantageous regulations. The creation of a self-business is dedicated to gallery owners, antique dealers but also auction houses.
Why create, choose a micro-enterprise to open an art gallery?
This regime allows for simplified creation procedures, a flat-rate taxation of profits. A simplified calculation of social charges (12.80% for the activities of trade and provision of accommodation. 22% for the activities of provision of services under the BIC and BNCs, as well as for unregulated liberal professions. Finally 22% for liberal activities falling under the CIPAV). The micro-enterprise also benefits from an exemption from VAT up to a certain threshold. As well as a reduction in accounting and administrative obligations.
What are the conditions for becoming a self-employed entrepreneur in 2020?
You must be an adult, not be placed under tutorship have been prohibited from running a business. In addition, the following documents must be provided: a dated and signed micro-enterprise declaration. A sworn statement of non-conviction, proof of address of less than three months and finally, optionally. An internship certificate preparation for installation for craft activities.
How to create an art gallery in self-employment?
In order to become a gallery owner, several steps must be followed. First of all, it is necessary to carry out a market study. The definition of the artistic identity of the gallery, the search for partners. Other self-employed artists and the selection of the exhibition space. Then, you will have to develop your financial plan, declare your auto-enterprise to the competent CFE and request your financing. Establish the annual program of artistic exhibitions, including the organization of dedicated events. for this purpose.
What are the turnover ceilings in 2020 for the self-employed gallerist?
For commercial activities such as that of gallery owner, the annual limit is € 176,200 excluding tax.