All major stages in the life of the company, from the beginning (declaration) to the end of the activity (cessation), as well as modifications, must be made on https://formalites.entreprises.gouv.fr

This site is the “unique counter” , that is to say the only entry point. There is a lot of useful information in the “Get informed” section at the top left.

To declare your micro-enterprise, click on “ Declare ” and you will arrive on the INPI website.

Then, in the INPI Connect frame, click on "First visit? Create an account".

At the end of the procedure, you will receive an acknowledgment of receipt by email with a link to validate your account. You have 5 days to click on the link and validate your account.

After validating your account, log in to the site.

In the “Business” section, click on “File a business creation formality”. Then, click on the “Create a business” button.

To register as a self-employed person, you must select “Individual entrepreneur” at the start of the procedure for the form of business to be created.

In general, you must send these documents in PDF format:

• Declaration on honor of non-conviction and parentage dated and signed
• Copy of residence permit or identity document
• If you carry out a regulated activity, copy of the authorization to exercise the activity , diploma or title. For example real estate agent , hairdresser , personal services , VTC driver , etc.
• Proof of domiciliation of your company with clearly identifiable address (water, electricity, gas or internet bill, rental contract)

Other documents may be requested depending on your situation.
> Read: the Réfugiés.info sheet “Scan a document”.

To find out how your request is progressing, log in to your personal space and click on “Monitor the progress of a business formality”.

As soon as your auto-entreprise is officially created, you receive a registration number: the SIREN (9 digits) and the SIRET (SIREN + 5 additional digits, therefore 14 digits in total).

These two numbers are unique and identify your company, it's like the company's identity card. These numbers are requested in all procedures.

You also receive an APE activity code (main activity exercised), of 4 digits + 1 letter, which makes it possible to identify the main branch of activity of the micro-enterprise. The APE code is also sometimes referred to as the “NAF code”.

For the daily management of your micro-enterprise, you must create an account on the website autoentrepreneur.urssaf.fr

Everything is explained here .

URSSAF is the Recovery Union for Social Security and Family Allowances, which records and collects contributions and social security contributions from companies .

In your personal space, you have access to all URSSAF services for self-employed people:

• Declare the turnover;
• Pay social security contributions;
• Download certificates (affiliation, vigilance, contribution to professional training, tax, etc.);
• Contact a URSSAF advisor using secure messaging.

If you have a positive response, you will receive a certificate of admission to ACRE.

If the answer is negative, URSSAF will explain the reasons.

If you do not receive a response within 30 days, the decision is considered positive.

Once your auto-enterprise has been created, you will receive by post some documents with important information:

• The SIREN number and the SIRET number : these are the two numbers that identify your company.

i Good to know : The SIREN is 9 digits , while the SIRET is 14 digits .

• The Kbis : it is the official document which certifies the legal existence of a commercial enterprise.

You must declare your turnover (the amount of money you have collected in your account) every month or every quarter (every three months), depending on the choice you made when you set up your auto-entreprise.

This declaration can be made on:

• A computer from your account on this site: autoentrepreneur.urssaf.fr
• Or directly on your mobile phone using the “AutoEntrepreneur Urssaf” application (Android: PlayStore / IOS: App Store )

At the end of each declaration, URSSAF calculates the amount of contributions that you must pay the next month or quarter. The percentage applied for the calculation depends on your activity (for example 21.2% for services). The money is taken from your bank account.

It is mandatory to make an invoice for each service or product sold with a self-employed company, regardless of your activity (courier or delivery person, translator, editor, etc.).

There are “mandatory information” (essential information) to be indicated on all invoices, everything is listed and explained here .

The customer then has 30 days to pay the invoice into your bank account dedicated to the self-business activity (separate from your personal money). Do not hesitate to write everything collected in a separate table, to facilitate accounting and calculation of your turnover.

If you have technical problems making the activity declaration, you can contact the INPI:

• by telephone on 01 56 65 89 98 Monday to Friday from 9 a.m. to 6 p.m.
• or using the contact form.

You can also contact URSSAF:

• by telephone at 3998 (free number)
• or using the contact form.

VAT (Value Added Tax) is an indirect tax collected by businesses. A micro-enterprise does not pay VAT, cannot deduct it, and therefore does not charge it to customers. This means that your customer pays exactly what is on your invoice.

But there are limits up to certain turnover levels:

• €91,900 (threshold limit) and €101,000 (increased threshold) turnover for sales of goods
• €36,800 (threshold limit) and €39,100 (increased threshold) turnover for the provision of services.

If you exceed the threshold limit for 2 years in a row or the threshold increased only once, you will have to charge VAT. Everything is explained here .

Self-employed entrepreneurs can opt to pay income tax so that tax and social security contributions for the micro-enterprise are paid at the same time, based on turnover and at an attractive tax rate. It is URSSAF that collects the tax and then sends it to the tax department (also known as the tax authorities).

There are several conditions in relation to your turnover and your household income. Everything is explained here .

If you wish to request the final payment of income tax, go to your autoentrepreneur.urssaf.fr account : "Messaging" section, then "New message", reason "Daily management of my self-business" then "I I have a question regarding the final payment. Write your request in the text box and then send.

If you have just created your micro-enterprise, you have until the last day of the 3rd month after the start of your activity to request the final payment.

If your micro-enterprise already exists, you must apply before September 30 for an application the following year.

If you have not chosen the final payment of income tax, you must declare your turnover on the income tax return (No. 2042-C-PRO) in the section "professional industrial and commercial income / Micro BIC regime” or “professional non-commercial income / Micro BNC regime”. You can then choose monthly payments, that is, pay part of your taxes each month.

If you have a salaried activity or receive unemployment benefits at the same time as your self-employed activity, all your income is on the same tax declaration.

To read: the Réfugiés.info sheet “Declare income and pay taxes”

The CFE is a tax that you must pay each year, and which depends on the domicile address of your micro-enterprise and your turnover.

You must pay the CFE even if you work at home or with your clients.

The first time (or if you change the company's address), you must complete this form and send it by post to the nearest Business Tax Service (SIE) (onService-Public.fr, write " SIE business tax service" in "Who? / What?" then your department). If you work at home or with clients, check that you do not have premises.

Then, you must create a professional space on the tax site :

• with your Siren number, email address and password,
• an activation code is sent by mail to finalize the creation of the professional space
• add the company’s RIB.

Please note: this account is different from your personal account where you declare your income to pay taxes.

If you forget to pay the CFE, it will be increased by 5%. Then, it is possible to pay late payment penalties the following year. Everything is explained here .