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Published on:
Apr 14, 2025
Updated on:
Apr 14, 2025
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Talk to an expertStarting a business in France is easier than many people think. With the auto entrepreneur status, officially known as micro entrepreneur, you can launch your activity, offer freelance services, or test a business idea with minimal paperwork and no upfront fees.
This structure is especially popular among self-employed professionals and remote workers. It allows you to register quickly, pay simplified taxes, and operate within clear turnover thresholds. Once your income is declared, you also benefit from coverage under the French social security system, including access to healthcare and retirement contributions.
In this guide, you will learn exactly how to register as a micro entrepreneur, what documents you need, how to declare income and pay taxes, and how to stay compliant throughout the year.
The auto entrepreneur status, officially called micro entrepreneur, is a simple and flexible way to start a business in France. It was created to make self-employment more accessible, especially for freelancers, consultants, and small service providers who want to work independently with fewer administrative burdens.
As a micro entrepreneur, you operate as a sole trader under a streamlined structure. Registration is quick, tax reporting is simplified, and you pay flat-rate social security contributions. If your yearly turnover stays below the set thresholds, you are also exempt from charging VAT.
This status is ideal for low-risk commercial or liberal activities such as online sales, tutoring, graphic design, writing, or IT services. It is also a popular option for foreign nationals with the right visa or residence permit who want to start a business in France without setting up a complex legal entity.
A micro entrepreneur is legally considered a sole proprietor under the French system. You benefit from a simplified micro social and micro fiscal regime, which means flat-rate social charges, basic income tax rules, and no requirement to maintain full business accounts or produce financial statements.
However, personal and professional assets are not separated under this status. If you want to limit liability, you can explore other legal options such as the entrepreneur individuel à responsabilité limitée.
The micro entrepreneur model is ideal for testing a business idea, managing a side income, or launching a freelance career. It is also suited to remote workers and expats who want to get started without high upfront costs. You can operate under your name, issue invoices, declare income online, and benefit from access to the French social security system.
If your business grows, you can switch to a more complex legal form such as EURL or SASU later on.
There is no legal difference between these terms today. Auto entrepreneur was the original name of the regime introduced in 2009. After reforms in 2016, the official title became micro entrepreneur, which is now used in all legal and administrative documents. Both refer to the same simplified status for independent professionals in France.
Registering as an auto entrepreneur in France is a simple and efficient process. It was created to help individuals start a business or freelance activity without unnecessary administrative barriers. Whether you are a French resident or a foreign national with the right visa or residence permit, you can complete the registration entirely online.
The process is free of charge and quick. Once your application is submitted and approved, you will receive your official business number, known as a SIRET, within a few days. All you need is a valid set of documents and a clear understanding of your business activity.
To register as a micro entrepreneur, you can follow these steps through the official URSSAF platform at autoentrepreneur.urssaf.fr:
Create an account
Visit the URSSAF portal and open a personal account to begin the registration.
Enter your personal information
This includes your full name, nationality, date of birth, and your residential address in France.
Select your main activity
Choose the type of business you plan to run. It may fall under commercial, artisanal, or liberal activity. Your choice affects your tax treatment and social regime.
Set your income declaration frequency
You can declare your income and pay contributions either monthly or quarterly.
Submit your application
Once submitted, your application will be reviewed. If approved, you will receive your SIRET number, which identifies your business in the national registry.
Get registered with social security
You will automatically be enrolled in the French social security system for independent workers. This includes access to healthcare, pension rights, and other benefits tied to your income.
Before you begin the registration, make sure you have the necessary documents ready:
A valid passport or EU national identity card
Proof of address in France, such as a recent utility bill, lease agreement, or housing certificate
For non-EU citizens, a long-stay visa or residence permit that authorizes freelance or business activity in France, often marked as “entrepreneur libéral”
If you plan to work in a regulated field, such as construction, real estate, personal care, or legal services, you may also need to submit proof of your qualifications. This could include diplomas, certificates, or professional licenses.
Most applicants complete their registration through the URSSAF portal. However, depending on the type of business, your file may be handled by a different Centre de Formalités des Entreprises, or CFE:
Artisanal activities should be registered with the Chambre de Métiers et de l’Artisanat
Commercial businesses go through the Chambre de Commerce et d’Industrie
Liberal professions are processed directly by URSSAF
If you are unsure which category applies to your activity, you can use the multilingual portal at guichet-entreprises.fr. It helps route your declaration to the correct authority and simplifies the process for new entrepreneurs in France.
One of the main advantages of the autoentrepreneur status in France is its simplified tax structure. It reduces administrative burdens while ensuring every independent worker contributes to the French social security system. Whether you are a local resident or starting a small business in France as a foreign national, it is important to understand when and how you are required to pay income tax, VAT, and social contributions.
If you are unfamiliar with the French system, Rivermate’s guide to doing business in France explains how the micro entreprise fits into the broader legal and tax environment.
Many autoentrepreneurs benefit from a VAT exemption through the franchise en base de TVA. This means you do not need to pay VAT or include it on invoices. At the same time, you cannot deduct VAT on your purchases. All invoices must display the mention "TVA non applicable, article 293 B du CGI."
This exemption is available as long as your turnover stays under the annual threshold:
91,900 euros for sales of goods and accommodation
36,800 euros for services and liberal professions
If you exceed those limits but remain under the tolerance thresholds of 101,000 and 39,100 euros, you can continue to benefit from the exemption for the following year. If your revenue goes over the tolerance level, you must register for VAT immediately. You can find full details about this rule on the official TVA franchise en base page at impots.gouv.fr.
As a micro entrepreneur, your income tax is calculated on turnover, not profit. You benefit from a flat-rate deduction that depends on your activity:
71 percent for sales of goods and accommodation
50 percent for commercial services
34 percent for liberal professions
The rest is taxed at standard progressive income tax rates in France.
If your household income is below a certain limit, you may opt to pay a fixed rate known as prélèvement libératoire. This tax is taken from your bank account at the same time as your social contributions. Rates are currently:
1 percent for sales
1.7 percent for services
2.2 percent for liberal professions
To check if you qualify and calculate your rate, use the simulator on the prélèvement libératoire page at impots.gouv.fr.
As an autoentrepreneur, you are required to pay into the French social protection system. These contributions fund health insurance, pensions, maternity leave, and other public benefits. They are based on your gross revenue and vary by business type:
12.3 percent for sales of goods and accommodation
21.1 percent for services
21.2 percent for liberal professions affiliated with CIPAV such as health professionals or architects
21.1 percent for liberal professions under URSSAF such as consultants and writers
You must declare your revenue through autoentrepreneur.urssaf.fr. Payments are made either monthly or quarterly, depending on your preference. They are taken automatically from your bank account. Even if you earn nothing during a period, you are still required to declare zero income to stay compliant.
You will also receive a social security number and gain access to benefits such as health coverage and pension contributions. If you are unsure how to manage this as a foreigner, Rivermate’s blog on moving to France for expats provides helpful context on the steps involved.
Once your registration is confirmed, you will be assigned an APE code and a SIRET number. These confirm your business status. You are responsible for managing declarations, paying taxes, and keeping your micro entreprise in good standing.
Bear in mind that this company structure does not legally separate your personal assets from your business activity. If your income grows or your risk level changes, it may be time to consider a new structure. For example, many entrepreneurs choose to transition into a more formal legal entity or work with an Employer of Record for support with compliance and payroll in France.
As a micro entrepreneur in France, your ability to keep the simplified status depends on how much revenue your business generates each year. The French government sets specific turnover thresholds based on your activity. These limits determine whether you stay within the micro entreprise framework or need to upgrade to a different company structure with more advanced accounting and tax obligations.
If you are unsure how this applies to your situation, the Rivermate guide to working in France is a good place to start for context on how business categories and limits are defined.
Your annual turnover must stay within the following ceilings to remain under the micro entrepreneur status:
188,700 euros for commercial activities and accommodation
This includes sales of goods, online shops, retail businesses, and short-term rentals like guest houses or Airbnb.
77,700 euros for service-based or liberal professions
This applies to professionals such as consultants, designers, developers, writers, therapists, and other independent workers.
If you offer both types of services, the total revenue must not exceed 188,700 euros, and the service portion must stay below 77,700 euros within that total.
Remaining under these limits allows you to continue enjoying simplified tax status, flat-rate social contributions, and usually an exemption from having to pay VAT.
Exceeding the annual turnover thresholds has consequences, but your status is not removed immediately. Instead, different rules begin to apply based on your revenue level and how long you remain above the limit.
Once your revenue crosses:
91,900 euros for sales
36,800 euros for services
You are required to start charging VAT. This means updating your invoices, registering for VAT with the tax office, and following standard reporting practices. If you continue to exceed the VAT threshold, your exemption ends, and you must handle VAT like a standard French company.
If your business earns more than:
188,700 euros from sales
77,700 euros from services
for two years in a row, you automatically exit the micro regime. Your activity will be reclassified, and you will move to a standard tax regime. This includes detailed accounting requirements, income-based social contributions, and likely the need to work with an accountant or financial advisor.
The transition to a new status involves more complex bookkeeping and regular tax declarations. You may need to switch bank accounts, change your APE code, or submit new documentation. This is when many entrepreneurs seek guidance or consider support from an Employer of Record, especially if they want to keep their focus on clients rather than compliance.
To stay within the limits, it is important to track your revenue closely. Here are a few ways to keep your micro entreprise compliant:
Declare income regularly via autoentrepreneur.urssaf.fr
Maintain a ledger of all payments received
Use invoicing or forecasting tools like Shine, Freebe, or Indy
Set monthly reminders to compare your progress against the thresholds
If your revenue is steadily increasing and you are approaching the upper limits, it may be time to plan your next steps. This could mean restructuring your activity or working with a business advisor to evaluate your options.
Managing your finances as an auto entrepreneur in France is intentionally straightforward. You are not required to file full financial statements or hire an accountant, but you do need to keep clear records and declare your income regularly. Staying organized is essential for legal compliance and for tracking the health of your micro entreprise.
As a freelancer or small business owner, you must track all income received, listed by client and date. If you are involved in sales of goods, you should also record all purchases.
Your invoices must include your full name, SIRET number, and legal mentions such as your VAT exemption status if applicable. It is recommended to keep all invoices, receipts, and proof of payments for at least 10 years. This documentation helps you respond to audits or official requests and keeps your records compliant with French law.
You are also required to report your turnover via the URSSAF platform on a monthly or quarterly basis, depending on your chosen schedule.
You do not need to use complex software to stay compliant. Many independent workers in France rely on simple tools like Shine, Freebe, or Indy. These apps are built for auto entrepreneurs and offer features like:
Invoice creation
Tax calculation
Income tracking
Alerts when you're close to the VAT threshold
Reminders to declare on time
These tools are particularly useful if you manage everything yourself and want to reduce the risk of missing important deadlines.
Although you are not required to have an accountant, there are situations where professional advice is helpful. For example:
Your revenue is approaching the threshold
You need to start charging VAT
You receive income from multiple countries
You are planning to change your company structure
Even a single consultation per year can help you validate your setup and plan for long-term growth. If you're considering moving beyond the autoentrepreneur model, this is a good moment to get expert input.
The auto entrepreneur system is open to most people, but there are a few essential conditions you must meet. These relate to your legal status, your visa or residence permit, and the type of work you plan to do. Verifying that you are eligible before registering will save time and help avoid legal complications later.
To register as an auto entrepreneur, you must:
Be at least 18 years old (or legally emancipated)
Have the right to live and work in France
Provide a residential address in France
Hold a bank account in your name for business use
If you are an EU, EEA, or Swiss citizen, you can apply without restrictions. Non-EU nationals will need a valid titre de séjour or long-stay visa (VLS-TS) that clearly authorizes self-employment. The visa must mention terms like entrepreneur libéral or activités non salariées. If it does not, you will need to request a change of status through the prefecture.
Some business activities in France are regulated. This means you must hold a recognized diploma, professional certification, or specific training. Regulated fields include:
Construction and home renovation
Hairdressing and beauty services
Real estate and property management
Catering and food services
Health-related professions
In many cases, you must register with a professional body such as the Chambre de Métiers et de l’Artisanat or the Chambre de Commerce et d’Industrie. If you are coming from abroad, your qualifications may need to be validated by a French authority before you can legally operate.
If your work falls under one of these areas, research the specific requirements well in advance to ensure your activity is compliant.
Once registered, you are fully responsible for meeting all business obligations in France. This includes:
Issuing invoices with all necessary information
Declaring your revenue through the URSSAF platform
Paying your social contributions on time
Staying within the allowed turnover thresholds
Some professions also have safety, hygiene, or environmental rules. For example, if you are involved in food preparation or childcare, you may need to meet inspection standards or file additional declarations.
Failing to comply with these obligations can result in penalties, suspension of your rights, or loss of status. Make sure your records are organized, respond quickly to official requests, and update your details if anything changes.
If you are unsure where to start, the Rivermate blog for expats in France can help you understand how to navigate the French system as a foreign entrepreneur.
Starting a business in France as a micro entrepreneur can be exciting, but it also comes with challenges—especially if you are unfamiliar with the system. Fortunately, there is a wide range of public and private support available to help both residents and foreign nationals build a solid foundation.
Whether you are looking for funding, mentorship, networking, or training, France has resources designed to guide you through every stage of your journey as an independent worker.
One of the most well-known programs is ACRE (Aide à la Création ou à la Reprise d’Entreprise). It offers a significant reduction in social contributions during your first year as a micro entrepreneur. To qualify, you must meet certain criteria, such as being under 26, recently unemployed, or receiving certain benefits.
In addition to ACRE, you can access support through regional development agencies and your local CCI (Chambre de Commerce et d’Industrie) or CMA (Chambre de Métiers et de l’Artisanat). These organizations provide assistance with registration, legal compliance, and your choice of company structure. Some also offer micro-loans, small business grants, or mentoring for those launching a new activity.
For more information, visit bpifrance-creation.fr, the national portal for new businesses in France.
Connecting with other professionals can be just as valuable as financial aid. Many cities in France offer co-working spaces that serve as networking hubs for freelancers, remote workers, and entrepreneurs.
You can also attend events hosted by organizations like BGE, ADIE, and France Active, which regularly organize business workshops, local meetups, and training sessions. Online platforms like Meetup, Eventbrite, and InterNations feature events for English-speaking and international communities.
There are also active social media groups dedicated to expat entrepreneurs in France. These can be excellent spaces for peer support, collaboration, and informal knowledge sharing.
If you are new to self-employment or want to grow your micro entreprise, there are many resources available for learning and skill development.
Pôle Emploi offers free workshops on topics like marketing, finance, and admin—even for those who are not receiving unemployment benefits.
The Mon Compte Formation platform allows you to use accumulated training credits to enroll in certified courses, either online or in person.
BPI France Création provides downloadable guides, business checklists, and e-learning courses tailored to the needs of small business owners and micro entrepreneurs.
Whether you are learning how to declare your income, build a website, manage your taxes, or scale internationally, there is support available to help you succeed.
Becoming an auto entrepreneur in France is more than just a registration step — it is the foundation for building a business that aligns with your goals and lifestyle. With the right structure in place and a clear understanding of your obligations, you can focus on growing your activity with confidence.
If you need help navigating the French system, Rivermate can support you with compliance, payroll, and legal admin, making it easier to stay focused on what matters most. See how we support freelancers and entrepreneurs looking to build long-term success in France and beyond.
Who can become an auto entrepreneur in France?
Anyone aged 18 or older who has the legal right to live and work in France can register as an auto entrepreneur. This includes French nationals, EU and EEA citizens, and non-EU residents who hold a valid long-stay visa or residence permit that explicitly authorizes self-employment. You must also have a French address and a bank account in your name for business use.
Do I need to charge VAT as an auto entrepreneur?
Not in most cases. If your annual turnover stays below 91,900 euros for sales of goods or 36,800 euros for services, you qualify for VAT exemption under the franchise en base de TVA. That means you do not collect or deduct VAT. If you exceed these limits, you must register for VAT and update your invoices and declarations accordingly.
Can I be employed and run a micro entreprise at the same time?
Yes, it is possible to work as an employee and manage a micro entreprise at the same time. However, make sure your employment contract does not include a non-compete or exclusivity clause. If you are on a visa, confirm that it allows for freelance or self-employed activity in addition to salaried work.
Do I need an accountant as an auto entrepreneur?
No accountant is required under the autoentrepreneur regime. You just need to keep accurate records of your income, issue legally compliant invoices, and declare your turnover monthly or quarterly on the URSSAF platform. Many freelancers use tools like Shine, Freebe, or Indy to simplify this process.
Can I switch from auto entrepreneur to another business form later?
Absolutely. If your business grows or you want to protect your personal assets with a more structured legal entity, you can transition to a different company structure such as EURL, SASU, or SARL. Many entrepreneurs start with the micro entreprise regime and upgrade once they exceed income thresholds or take on more risk.
Legal Content Writer
Anri is a legal content writer specializing in clear, concise summaries of complex legal topics. He has served as a legal advisor within the Ministry of Justice of Georgia, particularly focusing on EU law and international litigation. His expertise includes creating legal content tailored for educational purposes and advising on European Union legal frameworks and International Public Law.
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