Ce projet de loi regroupe des mesures déjà proposées dans le pacte pour l’artisanat, le plan d’action pour le commerce et les commerçants, pour l’adaptation du régime de l’auto-entrepreneur et le soutien à l’entrepreneuriat individuel. L’objectif annoncé est d’encourager une offre commerciale et artisanale diversifiée et adaptée aux besoins des consommateurs, et de faciliter les parcours des entrepreneurs individuels et des très petites entreprises.
Outre des mesures pour garantir un meilleur équilibre des relations bailleurs-commerçants (par exemple, l’évolution annuelle des loyers commerciaux va être limitée à 10 %, ou encore un état des lieux entre le bailleur et le commerçant sera obligatoire à l’entrée dans le local), on y trouve donc un large volet sur la création et le développement des très petites entreprises. Le projet de loi souhaite ainsi rendre plus lisible la qualité d’artisan. Le titre d’artisan sera désormais réservé aux professionnels qui justifient d’un diplôme ou d’une expérience effective du métier, et les contrôles des qualifications et des assurances obligatoires seront renforcés. Il propose également de rapprocher les différents régimes d’entreprises individuelles. Les formalités de l’entrepreneur individuel à responsabilité limitée (EIRL) seront simplifiées, notamment en limitant le formalisme exigé pour bénéficier de la protection du patrimoine personnel de l’entrepreneur. Quant au régime de l’auto-entrepreneur, le gouvernement confirme sa volonté de mettre en place un seuil intermédiaire de chiffre d’affaires au-delà duquel l’entrepreneur devra basculer vers un régime classique. Une année de transition, avec une augmentation progressive des cotisations et un accompagnement spécifique, sera mise en place pour ces auto-entrepreneurs qui auront dépassé le seuil deux années de suite. Il est à noter que ce nouveau seuil, initialement envisagé à 19 000 euros pour les services et 47 500 euros pour le commerce, contre 32 600 et 81 500 euros actuellement, sera fixé ultérieurement par décret. Enfin, pour soutenir la dynamique entrepreneuriale, un parcours de l’entrepreneur va être créé.
Le projet de loi ne devrait pas être examiné au Parlement avant janvier 2014, après la remise des travaux d’une mission parlementaire sur l’harmonisation et la simplification des régimes de l’entreprise individuelle, dont les réunions doivent démarrer en septembre.
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