Paris Region is a top destination for entrepreneurs and freelancers, offering a thriving economy, a strong business ecosystem, and an exceptional quality of life. For those seeking flexibility and a simple business setup, the micro-enterprise (auto-entrepreneur) status is an ideal choice, especially for freelancers, consultants, and small business owners.

To guide you through the process, our partner Expand CPA, a specialized accounting firm for foreign businesses and expatriates in France, shares its expertise. This article covers everything from registration and tax obligations to key considerations for foreign entrepreneurs looking to thrive in the French business landscape.

What is a Micro-Enterprise?

The micro-enterprise, formerly known as the auto-entrepreneur status, is a simplified legal structure for self-employed individuals in France. Designed to minimize administrative burdens, it allows entrepreneurs to run their businesses easily without extensive accounting or complex legal requirements.

Key Features of a Micro-Enterprise:

• Simple registration – Fast, free, and with no minimum capital required
• Lower social contributions – You only pay based on your revenue, not your profits
• Simplified tax obligations – No complex bookkeeping, just basic revenue tracking
• VAT exemption – Depending on your turnover, you may not need to charge VAT
• Flexibility – Ideal for freelancers, consultants, artisans, and small business owners

This business model is particularly attractive for those testing a new business idea, working part-time, or seeking an easy way to start as an independent professional.

Who Can Register as a Micro-Entrepreneur?

The micro-enterprise status is open to both French residents and foreign nationals, including those from the European Union (EU) and non-EU countries. However, certain conditions must be met.

Eligibility Criteria:

• You must be an individual entrepreneur (not a company)
• Your business activity must fall under one of the following categories: Commercial (e.g., selling products, e-commerce), Artisanal (e.g., crafts, construction, hairdressing), Liberal professions (e.g., consultants, translators, therapists)
• Your annual revenue must not exceed the following thresholds: €188,700 for commercial businesses, €77,700 for services and liberal professionals.

Foreign entrepreneurs must have the legal right to work in France. If you are from outside the EU, you will need a visa or residence permit that allows self-employment (such as the "Profession Libérale" visa).

How to Register as a Micro-Entrepreneur in France

Setting up a micro-enterprise is simple and can be done entirely online. Here’s how:

Step 1: Choose Your Business Activity
Determine whether your business falls under commercial, artisanal, or service-based activities, as this affects your tax and social security obligations.

Step 2: Register Online
You can register via:

• URSSAF website for freelancers and consultants
• The one-stop shop for business formalities for traders and commercial businesses
• Chamber of Trades and Crafts (CMA) for artisans

Once registered, you will receive a SIRET number, your official business identification number and an INSEE registration, allowing you to operate legally in France.

Step 3: Open a Business Bank Account
If your annual revenue exceeds €10,000 for two consecutive years, you are required to open a separate business bank account. Follow our step-by-step guide here.

Step 4: Declare Your Earnings
You must declare your revenue (not profit) either monthly or quarterly and pay the applicable taxes and social contributions.

Taxes and Social Contributions for Micro-Entrepreneurs

Micro-entrepreneurs benefit from a simplified tax system, but it’s essential to understand your obligations.

1. Social Security Contributions
Contributions are calculated as a percentage of your revenue: 12.3% for commercial businesses, 21.2% for service-based businesses and professionals.

2. Income Tax
You can choose between the standard income tax system, where you report earnings on your personal tax return, or the "versement libératoire" option, where you pay a fixed percentage of turnover directly.

3. VAT (TVA) Exemption
Micro-enterprises are exempt from charging VAT if their turnover remains below: €36,800 for services, €91,900 for commercial activities.
If you exceed these limits, you will need to start charging VAT and declaring it accordingly.

Key Considerations for Foreign Entrepreneurs

If you are a foreigner planning to start a micro-enterprise in France, here are some important points to keep in mind:

• Visa & Residency: Non-EU citizens need a visa that allows self-employment (e.g., the "Entrepreneur/Profession Libérale" visa)
• Double Taxation: Check the tax treaties between France and your home country to avoid double taxation
• Regulated professions: The exercise of a regulated profession implies the possession of a specific diploma or qualification specific to the profession in question (for example: health professions, lawyers or accountants)
• Healthcare & Social Security: Micro-entrepreneurs contribute to France’s social security system, which provides access to healthcare
• Banking Requirements: Some French banks require proof of residency before opening a business account

Is a Micro-Enterprise Right for You?

The micro-enterprise model is an excellent choice for entrepreneurs seeking a simple and cost-effective way to start their business with moderate revenue and minimal administrative burden.

If you plan to hire employees, exceed the revenue limits, or need additional legal protection, alternative business structures might be more suitable than the micro-enterprise model.

Entrepreneurs in the Paris Region can also benefit from a variety of public and private resources to support their business journey (coworking spaces, mentorship programs, funding opportunities...).

One key initiative is the Entrepreneur#Leader program, led by the Paris Region Regional Council, which provides guidance at every stage—from business creation and financing to development. Depending on your needs, a dedicated advisor, including experts from the Paris Chamber of Commerce and Industry, can assist you at a very affordable cost.

Finally, if you are an entrepreneur who already has a business abroad and you are looking to establish your business in France, Choose Paris Region and its network of service providers can guide you through the process.
From visa support and incorporation advice to industry insights and a soft go-to-market strategy, we are here to assist you every step of the way. We also invite you to consult our dedicated guide and to tell us about your project today!

Article co-written with Benjamin Pik, Co-founder and Certified Public Accountant (FR&US) at Expand CPA

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