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In brief
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Duration: Registration — a few days ; declarations — monthly/quarterly
Cost: Fees Single window ~30 to 60 €; contributions % CA (12,3 to 21,2 %)
Possible online

Who this guide is for

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  • You if you start freelance or small business in France
  • You if you want to understand micro-enterprise vs other statutes
  • You if you are a foreign worker and want to work on your account

To be prepared in advance

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  • Activity Idea and APE Code (NAF)
  • Company (home) address
  • Siret number (after registration), RIB for contributions

Step-by-step procedure

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  1. 1Determine activity and APE code (NAF) — on insee.fr. Check that your activity is suitable for the micro-enterprise (some prohibited).
  2. 2Sign up via the Single Window (formalites.entreprises.gouv.fr, INPI) — single portal since 2023. Fill out the form, pay the fees (~30 to 60 €).
  3. 3Receive the SIRET (via INSEE) — your login. You are automatically logged in by L的URSSAF.
  4. 4For non-EUs: check permission to work (title with right or change of status). For certain professions (commercial, craftsman) — additional requirements.
  5. 5Report sales monthly or quarterly (choose pace) on autoentrepreneur.urssaf.fr. Contributions — % of turnover (12.3% services, 21.2% sales, and variants).
  6. 6TVA: Since 2024, the micro-enterprise may or may not be liable for the TVA depending on the ceilings. Check whether you are free or liable, and how to report.
  7. 7Invoices: Issue with mandatory information (SIRET, TVA rate, etc.). Models on economy.gouv.fr.
  8. 8Income: you pay contributions, but no "wage". A dedicated (Pro or separate) bank account is required for more than €10 000 of CA over 2 years.
  9. 9Closing: possible via the Single Window (radiation). Free.
  10. 10Evolution: in case of growth of the AC beyond the ceilings — transition to the real regime (EI, SASU, EURL).

Common mistakes

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  • Do not report on time — penalties and interest.
  • Microbelieving = without contributions. They exist, as % of the GC.
  • Mix personal and pro accounts (beyond €10 000 over 2 years — mandatory separate).
  • Do not check authorisation for non-EUs — illegal activity.
  • Do not evolve to growth — disadvantaged contributions or entitlements.

Official sources

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Show sources in this section

Useful links

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Micro-enterprise (work-study section)Declaration URSSAFMicro and TVA

Important remark

The conditions of the micro-enterprise are changing (ceilings, TVA). This information is indicative — for your case, use the Single Window and the URSSAF.

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