Auto-entrepreneur (Micro-entrepreneur) Regime: Who Qualifies and What You Get
Learn how the micro-entrepreneur status works in France, including how to calculate your taxes and the importance of monthly declarations.
This regime is a simplified tax and social security system designed for freelancers to make managing a small business easier.
Who it's for
This status is for freelancers whose annual turnover stays below a certain limit. Specifically, if you provide services, your annual turnover must be below €77,700 to qualify.
What you get
The main benefit is simplicity. Instead of dealing with complex accounting, your tax and social contribution calculations are simplified. These are based directly on your actual turnover (your total sales before expenses).
What it costs you
There are no upfront costs to join this scheme. However, it does require your time to complete regular declarations online. You must report your income either monthly or quarterly, depending on your specific setup.
The catch to know
Even if you have a month where you earn nothing, you are still required to file a declaration. You must declare a turnover of zero to remain compliant; failing to do so can result in a fine.
How to apply
- Determine if your expected annual turnover falls within the legal limits.
- Visit the official portal to register your business activity.
- Set up your account to manage your regular income declarations.
- Log in regularly to report your turnover to the relevant authorities.