I am a self-employed jeweller, does the HBJOAT tax apply to my status?
Short answer
Yes. The status of self-employed individual (micro-entrepreneur) does not exempt you from paying the HBJOAT tax. Liability depends on your activity, not your legal form.
The legal status does not change the obligation.
The HBJOAT tax applies to any individual or legal entity whose primary activity falls within the HBJOAT sector, regardless of their legal structure: SARL, SAS, EI, self-employed, craftsman, etc. If you manufacture or sell jewelry, watches, or items falling under taxable CN codes, you are liable for the tax.
Typical cases of a self-employed jeweler
- You create and sell your own designs. (jewelry in gold, silver, with stones): you are liable for the HBJOAT tax on your taxable turnover.
- You only sell costume jewelry (non-precious materials): you are not liable.
- You only offer repair services : the tax does not apply to services, only to sales of products.
- Mixed activity (precious jewelry + costume jewelry + repair): only the portion of turnover on taxable products is included in the declaration base.
Is the micro-entrepreneur's income ceiling affected?
No, there is no minimum exemption threshold for the HBJOAT tax related to self-employed status. Even with modest turnover, as soon as you sell taxable products, you must declare and pay the tax. The amount will simply be proportional to your turnover (0.19 %).
Example: for an annual taxable turnover of €10,000 excluding VAT, the tax will only be 19 €.
How do I register as a self-employed individual?
The procedure is identical to that of any other business: registration and declaration on teletax.fr. The reporting frequency (annual in most cases for small volumes) is adjusted to your tax amount.
