Section actions
Duration: Creation — 1 at 2 weeks; faster with a lawyer
Cost: INPI costs + optional support
Possible online
Who this guide is for
Section actions
- Consultants and high-income IT profiles
- Entrepreneurs who have passed the micro-enterprise
- Founders of startups and service companies
To be prepared in advance
Section actions
Step-by-step procedure
Section actions
- 1Compare micro-enterprise, EURL and SASU on three points: taxes, social contributions and personal liability. It's the easiest way to see if change is really worth it.
- 2Prepare the statutes of the SASU (status). You can start from a model, but many take a lawyer to avoid mistakes from the start.
- 3Place the file on the Single Window. This is the point of entry for formalities, not a simple information page.
- 4Once the company is registered, pick up the Kbis and SIRET. Without them, the bank and the customers will still ask you to complete the file.
- 5Put the accounts in place right now. In SASU, it is mandatory, even when activity starts slowly.
- 6Decide how you will pay: salary, dividends or a mixture of the two. The right choice depends on the level of income, not just the monthly amount.
Comparison of independent statutes
Section actions
Scroll the table horizontally to display all columns.
| Status | Liability | Accounting | Contributions/tax | Adapted to |
|---|---|---|---|---|
| Micro-enterprise (EI, micro regime) | Default separated heritages. Exceptions: certain taxes or contributions (in particular in case of fraud or serious breaches), personal guarantee or waiver; in judicial liquidation, the court may incur personal assets if a mismanagement has aggravated the liability. | Simplified | % of turnover | Start up, small income |
| EURL | Limited in principle to the amount of contributions; a personal bond or mismanagement may involve the manager. | Mandatory | IS or IR | Single partner, growth |
| SASU | Limited in principle to the amount of contributions; a personal bond or mismanagement may involve the manager. | Mandatory | Flexible remuneration/dividends | Consultants/IT |
| EI (actual scheme) | Default separated heritages. Exceptions: certain taxes or contributions (in particular in case of fraud or serious breaches), personal guarantee or waiver; in judicial liquidation, the court may incur personal assets if a mismanagement has aggravated the liability. | Mandatory | Based on real income | High loads |
Common mistakes
Section actions
- Stay on the microphone while the business model has already changed.
- To postpone accounting and waste time reconstructing it later.
- Consolidate pay and dividends as if the tax effect were the same.
- Presenting micro-enterprise and EI to the real regime as two distinct legal forms: micro-enterprise is a tax and social system of EI.
Official sources
Section actions
Important remark
Tax and social rules depend on your activity and change regularly. Check the conditions on official sources and have your situation confirmed by an accountant or a lawyer.
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