Question 1

What is a micro-enterprise?

Accepted Answer

The micro-enterprise (formerly auto-enterprise) is a simplified regime of the individual enterprise in France. It allows you to start a business with reduced formalities, simplified calculation of social charges and the option to opt for the flat-rate income tax payment.

Question 2

What are the revenue thresholds for micro-enterprise in 2026?

Accepted Answer

In 2026, the thresholds are €188,700 for sales of goods and €77,700 for services and liberal professions. If you exceed these thresholds for two consecutive years, you switch to the real tax regime.

Question 3

How do I find my APE code?

Accepted Answer

The APE code (Main Business Activity) is assigned by INSEE when you register your business. Use our search tool to find the code corresponding to your activity among the 732 NAF classification codes.

Question 4

What are the social charges for micro-enterprise?

Accepted Answer

URSSAF social contributions are calculated as a percentage of revenue: 12.3% for sales of goods, 21.2% for artisanal and commercial services, and 21.1% for liberal professions (general regime).

Question 5

Do I need a professional bank account for a micro-enterprise?

Accepted Answer

A dedicated bank account is required if your revenue exceeds €10,000 for two consecutive years. It doesn't have to be a 'professional' account — a second personal current account is sufficient.

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