Decision2026
Simplified regime vs organized accounting
Two IRS regimes for Category B. One has no overhead and a flat deduction; the other lets you deduct real expenses but requires an OCC accountant.
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Simplified coefficients (by activity)
Under the simplified regime, taxable income = revenue × (1 − coefficient). The coefficient is the flat-rate "deduction" assumed without evidence.
| Activity | Coefficient (taxable %) |
|---|---|
| general | 75% |
| consulting | 75% |
| commerce | 15% |
| services | 75% |
| hospitality | 15% |
| agriculture | 10% |
Break-even math
Simplified assumes 25% of revenue is expenses (services category: 75% taxable). If your REAL expenses exceed 25%, organized accounting saves money. If below, simplified wins (especially given the accountant cost of €60-200/mo).
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