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AudienceFrench citizens, Statutory refugees, Beneficiaries of subsidiary protection, Stateless people, Beneficiaries of temporary protection


Be in possession of a residence permit or a receipt
Have a bank account

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Becoming a self-entrepreneur

Updated on il y a 3 mois

What is it?

An auto-entrepreneur is a person who sets up a sole proprietorship, known as a "micro-entreprise", to carry out a commercial, craft or liberal profession activity.

A self-employed person is also called a “micro-entrepreneur”, or “independent worker”, or sometimes “freelance”.

The advantages of this status:

  • Open to all and can be combined with another activity (employee, unemployed, student, retiree, etc.)
  • It is not necessary to bring capital, that is, you are not required to have money to start the business activity
  • The calculation and payment of social contributions is simple (fixed percentage of turnover that you must pay to have guarantees, such as health insurance contributions or pension contributions)
  • If you don't earn any money, you don't pay taxes or social security contributions
  • Accounting is simple (recording cash income each month)
  • You do not have to pay VAT (value added tax) up to a turnover limit
  • You can benefit from assistance with ACRE business creation or takeover
The ACRE reduces social security contributions during the first 12 months of activity (see step 3). This is different from ARCE which concerns people registered with France Travail (formerly Pôle emploi) who are going to take over or create a business.

With self-employed status, the annual turnover (i.e. the money collected in 1 year) must not exceed :

  • €77,700 for artisanal activities (food, construction, service, manufacturing, etc.) or liberal activities (translator, editor, coach, trainer, advisor, etc.);
  • €188,700 for commercial activities (purchase and sale of products in a store or on the internet, catering, etc.).

If you earn more than these limits, you have to change the status of the company.

To find out the type of your activity, click here.

The disadvantages of this status:

  • Limited social protection (no money in the event of illness, work accident, etc.)
  • Difficulties finding social or private housing (because the money earned each month is not fixed and owners generally ask for an employment contract and pay slips)
  • Conditional unemployment allowances
  • Limited turnover.
It is possible to create a self-employed business with a temporary social security number. You must then communicate the final social security number once it is assigned to you.

You must create a bank account specifically for self-employment, that is, you must ask your bank advisor to open a separate account. It is the RIB of this new account that you must give to your customers.

How to do it?

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

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".

You can also log in with your FranceConnect credentials, using an account that you already have (that of taxes or health insurance for example).
> To read: the Réfugié sheet “Connect to a site with FranceConnect”.

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.

You can use this online simulator to find out the documents requested based on your situation.

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

Your micro-business address can be your home address, but you must be a tenant or owner. If you live in social housing, you must send a registered letter with acknowledgment of receipt to your social landlord to warn them that your personal address will be used for your business. Otherwise, there are other solutions: everything is explained here .

Other documents may be requested depending on your situation.
> Read: the Réfugié 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”.

If your file is incomplete, you will receive a message with the elements to send within fifteen days.

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”.

If you carry out a commercial activity, you may be asked for your Kbis or K extract (official document which proves the legal existence of a commercial company). You can request it on this site after creating an account.
If you are a craftsman or if you exercise a liberal profession, you do not need a Kbis: your SIREN number is sufficient.

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

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.
It is on the website that you can apply for ACRE, just after declaring the activity of the creation of your auto-enterprise and without waiting to receive your documents.
To find out the conditions and make the request, go to this page.

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.

What happens next?

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:

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.

The turnover declaration is mandatory even if you have earned 0 euro. If you make a mistake, you can correct your declaration by contacting URSSAF.

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 change your address, this is considered a transfer of the company's head office, you must then modify and declare the new address on the one-stop shop website.

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:

Take your SIRET number or social security number with you each time you contact a service. The main questions asked by self-employed people are here , with general answers.

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 .

Exceeding the VAT limit does not require you to change your status, you can remain a micro-enterprise if you do not exceed the turnover of €188,700 (sales of goods) or €77,700 for 2 years in a row (services). 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 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.

Each year, you must still continue to complete the income tax return (n°2042-C Pro) in the "micro-entrepreneur having opted for the withholding of income tax" section.

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.

You only need to report money paid into your account, not invoices awaiting payment from a customer or quotes.
To find out exactly how much you must declare, you can download a “tax certificate” from your account.

To read: the Réfugié 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.

You do not pay the CFE:
- the first year of activity of your company
- if your turnover is less than or equal to €5,000.

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) (, 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.

You can choose to pay the CFE directly on the internet, or by automatic debit each month, or by a single direct debit on December 15.

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 .

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