Auto-entrepreneur / Micro-enterprise
Definition
Simplified sole proprietorship regime in France, with a revenue cap (€77,700 for services in 2026) and a lighter tax and social regime. Ideal for starting out as a freelancer.
Detailed explanation
The micro-enterprise regime (replaced 'auto-entrepreneur' in 2016 but the term persists) is the simplest way to start. Creation in 10 minutes on the INPI, social contributions calculated on revenue received (not on profit), VAT exemption up to €36,800, income tax via micro-BNC (flat 34% allowance). 2026 revenue cap: €77,700 per year for service providers. Beyond that, mandatory switch to a sole proprietorship under the real regime or to a company (EURL, SASU). Limits: actual costs are not deductible (no deduction for equipment, training, travel), no VAT recovery on purchases.
Related terms
SIRET
Identification System of the Establishments Directory — a unique 14-digit number identifying each establishment of a company in France. R...
Freelance businessVAT
Value Added Tax — an indirect tax collected by the company and paid to the State. The standard rate in France is 20%. Micro-enterprises b...
Put these concepts into practice
Flowayz automates specification, quote and invoice creation for freelancers.
Open my free account →