The Micro-Entrepreneur Status in France (2026): Legal Registration & Key Rules

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In France, the micro-entrepreneur (often still called auto-entrepreneur informally) is not a separate legal entity like a company (e.g., SARL or SAS). Instead, it’s a simplified legal and tax regime for individuals operating a small business as a sole proprietor (entrepreneur individuel – EI). This regime is designed to make self-employment easier by reducing administrative, social and tax burdens, especially for small-scale activities.

What the Micro-Entrepreneur Status Actually Is

  • Legal form: You are an individual entrepreneur; there’s no separate company entity.

  • Tax and social simplification: You pay tax and social contributions as a percentage of your revenue, without complex bookkeeping.

  • Not for all activities: Some professions and business types can’t use this regime.

This status is often chosen for side businesses, freelancers, digital services, consultants and small retail activities because it’s fast, inexpensive and manageable.

Who Can Register as a Micro-Entrepreneur?

To be eligible in 2026:

  • Be an adult (or emancipated minor) with legal capacity.

  • Have a postal address in France.

  • Be a citizen of France or the European Union (EU/EEA/Switzerland); certain non-EU residents may qualify if they have a residence permit allowing self-employment.

  • Not be under legal prohibitions (e.g., banned from managing businesses).

  • Conduct an activity that qualifies under the regime.

Activities excluded or regulated (e.g., some health professions, real estate development, agriculture under the MSA) require different business structures or special authorizations.

Turnover Thresholds & When the Status Applies

Your business must stay below annual turnover limits to keep the simplified status:

📍 Revenue ceilings (2026 rules):

  • €188,700 — for goods sales, hotel or accommodation services.

  • €77,700 — for services (industrial or non-commercial, including liberal professions).

These thresholds apply when calculating whether you stay in the micro regime. If you exceed them for two consecutive years, you must switch to a standard tax regime and more formal business structure.

How to Legally Register Your Micro-Entrepreneur Activity

1. Declare Your Activity (Immatriculation)

You must declare the beginning of your business online via the Guichet des formalités des entreprises (GFE) — the “one-stop shop” for business formalities managed by the Institut national de la Propriété industrielle (INPI). This single declaration transmits your details to the necessary official bodies, including:

📌 The Registre National des Entreprises (RNE)
📌 The Registre du commerce et des sociétés (RCS) (if commercial activity)
📌 Social security and tax authorities.

2. What Happens After You Apply

Once you submit the declaration:

  • You receive a récépissé de dépôt (receipt) that allows you to start formal procedures (like opening any required insurance).

  • After processing, you get your SIREN/SIRET number and an official attestation of registration.

3. Documents You May Need

Typical requirements include:

  • National ID or passport

  • Proof of address

  • A declaration on honour of non-conviction

  • For regulated activities, diplomas or authorizations as needed.

4. Cost

Registration is free for most micro-entrepreneurs. The only common exception is agents commerciaux, who must pay a small fee for RSAC (special register) registration.

5. Deadline

Your declaration can be made:

  • Up to 1 month before starting your activity

  • Up to 15 days after it begins.

Ongoing Obligations After Registration

Once registered:

  • You must declare your turnover to URSSAF monthly or quarterly and pay associated social contributions and taxes.

  • Keeping simple bookkeeping (record of sales) is enough — complex accounts aren’t required.

  • You remain under the micro regime as long as you respect thresholds and obligations.

New rules in September 2026 require micro-entrepreneurs to be able to receive structured electronic invoicesthrough approved platforms if they do business with other companies. This affects how you handle incoming invoices digitally.

Special Cases & Practical Notes

Combining with Other Statuses: You can be an employee, student or retiree and be a micro-entrepreneur — as long as your employment contract allows secondary activity.

Foreign Entrepreneurs: Non-EU residents need a residence permit authorizing self-employment to register legally. Check your immigration status carefully before applying.

Voluntary Insurance & Mediation: Depending on your clients, you might need professional insurance or to offer mediation services for consumer protection.

Why Many Choose This Status

The micro-entrepreneur regime is popular because:

✔ Fast and low-cost registration
✔ Simple tax and social reporting
✔ No need for complex accounting
✔ Flexible — you can stop or change regimes anytime.

It’s ideal for freelancers, side businesses, consultants, creatives, and small retailers.

Conclusion: 2026 Micro-Entrepreneur Status Is Still Simplified but Obligations Are Evolving

In 2026, France’s micro-entrepreneur status remains one of the most accessible self-employment options, especially for small business activities. Registration is online, inexpensive and structured to integrate social and tax reporting easily. But it is a formal legal registration — with deadlines, revenue limits, and ongoing reporting liability — and missing proper registration can lead to sanctions.

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