Under the BNC micro regime, AI-tool subscriptions are not separately deductible because the 34% abattement forfaitaire is fixed; therefore the decision to add AI tooling above ~50 k€ CA is not a tax question but a velocity-to-ceiling question — at the 77 700 € threshold the right move is to forecast the régime réel crossover before adding tooling, not after.
Partial since 10 Jun 2026: the 2026-2028 triennial revalorisation raised the micro-regime services/BNC ceiling from 77 700 € to 83 600 € (mixed-activity global cap 203 100 €), so the claim text's operative '77 700 € threshold' is overtaken — see corrections. The structural deductibility analysis holds: the 34% abattement forfaitaire is unchanged (BOFiP BOI-BNC-DECLA-10-70) and AI subscriptions remain non-deductible under micro-BNC; the velocity-to-ceiling logic is unchanged and now runs against 83 600 €. TVA franchise for services in 2026 is 37 500 € base / 41 250 € majoré per service-public.fr F21746, which also records that the proposed single 25 000 € franchise threshold was abandoned (the prior note's 36 800 € was the 2023-2024 figure). URSSAF BNC rate verified at 25.6% effective 1 Jan 2026, up from 24.6% in 2025 (Décret 2025-943 of 8 Sep 2025 reduced the originally-planned 26.1%). Monitor PLF 2027 (autumn 2026) for further threshold revisions.
Correction log
- 10 Jun 2026The micro-regime ceiling figure in the claim text is overtaken: the 2026-2028 triennial revalorisation raised the services/BNC plafond from 77 700 € to 83 600 € (mixed-activity global cap 203 100 €), per LégiFiscal's 2026 thresholds bulletin and the URSSAF 2026 seuils announcement; the cited impots.gouv.fr page still presents the 77 700 € figure under its 2023-2025 framing. The claim's structural analysis is unaffected — the 34% abattement forfaitaire remains fixed (BOI-BNC-DECLA-10-70), AI subscriptions remain non-deductible under micro-BNC, and the velocity-to-ceiling advice stands with the crossover forecast now running against 83 600 €. Secondary note correction: the TVA franchise for services in 2026 is 37 500 € base / 41 250 € majoré (service-public.fr F21746, extracted 10 Jun 2026: 'Pour l'année 2026, les seuils de franchise en base de TVA française applicables restent inchangés' and the single 25 000 € threshold proposal 'a été abandonnée'); the 36 800 € figure carried in the article body and prior note was the 2023-2024 value. Status Up -> Partial. Article body needs a Peter-approved threshold refresh: 77 700 € appears in the title, excerpt, supportingFigure, FAQ, and body; 36 800 € in FAQ and body; the slug carries no figure and is unaffected.
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The claim: Under the BNC micro regime, AI-tool subscriptions are not separately deductible because the 34% abattement forfaitaire is fixed; therefore the decision to add AI tooling above ~50 k€ CA is not a tax question but a velocity-to-ceiling question — at the 77 700 € threshold the right move is to forecast the régime réel crossover before adding tooling, not after.
About this register
The Operators register tracks claims published from practitioner-advisory pieces addressed to solo founders, micro-SMB, and small businesses up to around fifty people. Claims are reviewed on a 30–45 day cadence — tooling and SMB-relevant pricing shift faster than enterprise procurement signals.
Recent corrections in Operators
- OPS-068 · Partial · 17 Jun 2026
Source-text re-review: the '$300-$500 (2024) toward $100-$130 (early 2026)' median trajectory is not stated in either cited source — the Godberry Studios teardown reports stack cost by revenue tier (not a year-over-year median) and BetterCloud's SaaS-industry data covers enterprise spend, not solopreneur AI subscriptions. The compression direction is supported by the Godberry tier data and observable foundation-model bundling; the specific year-anchored median figures are reclassified as source:our-estimate in the article. The load-bearing claim (active compression / category-collapse) holds; status moved to Partial pending a primary source carrying a dated solopreneur-median series.
- OPS-051 · Partial · 10 Jun 2026
One named member of the generation cluster was already defunct at publication: Tome shut down its presentation/narrative product (Tome Slides) in March 2025 and pivoted to sales tooling, with the brand later sold to AngelList (deckary.com shutdown timeline; signalhub.substack.com post-mortem, both checked 10 Jun 2026). The generation cluster reduces to Pitch + Gamma. The two-cluster thesis itself is unaffected and arguably strengthened — the pure AI-narrative product failed to find a sustainable business while Gamma (70M users, $100M ARR as of Nov 2025) and the assembly cluster (PandaDoc, Better Proposals, Proposify per Luniq 2026 agency comparison) both compound. Status Up → Partial for the factual error in the tool list.
- OPS-022 · Partial · 10 Jun 2026
Vendor attribution error in the claim text. The claim names Polley Faith among 'Spellbook with named small-firm customers Westaway, KMSC Law, Polley Faith'. Polley Faith LLP is a Harvey-listed law-firm customer, not a Spellbook customer: the live Spellbook site (now spellbook.com; spellbook.legal 301-redirects) names Westaway, KMSC Law, and McInnes Cooper with no Polley Faith, and the source article's own body correctly places Polley Faith on Harvey's roster — the claim text and the article excerpt bundled it with the wrong vendor at publish. The remaining legs verify against extracted source text on 10 Jun 2026: Anthropic's GC AI customer story carries 'More than 1,500 companies' and '14 hours saved per week on average ... based on a survey of more than 100 active customers' verbatim; Harvey's published roster (Thompson Hine, Fox Rothschild, Lowenstein Sandler, Polley Faith) matches; ABA Formal Opinion 512 remains the governance baseline. The corpus reading (AI ships at 1-to-20 lawyer scale; privileged work stays on Enterprise-tier zero-retention access) is unaffected. Status Up -> Partial.
Reviews coming up in Operators
- OPS-030 · Holding · next +9d (27 Jun 2026)
The fastest path for an owner-operator to build practical agentic-AI competence in 2026 is the three-week build-by-ship…
- OPS-029 · Holding · next +9d (27 Jun 2026)
For solo founders and small teams (under ~50 people) building with AI in 2026, the build-vs-buy decision tree has inver…
- OPS-005 · Holding · next +9d (27 Jun 2026)
At sub-1M tokens per month (typical SMB agent volume) in 2026, the absolute dollar gap between Claude Haiku 4.5, GPT-4o…