What are mixed activities in a micro-enterprise?
A mixed activity (activité mixte) occurs when a micro-entrepreneur carries out multiple activities of different types within the same micro-enterprise. In practice, this means combining activities that fall under different tax categories: BIC (Bénéfices Industriels et Commerciaux — commercial profits) and BNC (Bénéfices Non Commerciaux — non-commercial profits).
Common examples of mixed activities
- Web developer (BNC service provision) + selling online courses (BIC digital product sales)
- Photographer (BNC artistic service) + selling prints and framed works (BIC goods sales)
- Marketing consultant (BNC intellectual service) + reselling advertising materials (BIC buy-resell)
- Graphic designer (BNC service) + selling templates and digital resources (BIC)
- Sports coach (BNC service) + selling dietary supplements (BIC buy-resell)
Important: Mixed activities are perfectly legal and very common. You do not need to create two micro-enterprises. A single structure is sufficient, with a single SIRET number.
The legal framework for mixed activities
One SIRET, multiple activities
As a micro-entrepreneur with mixed activities, you have:
- A single SIRET: your unique identification number
- A primary APE code: corresponding to your dominant activity (in terms of expected revenue)
- Declared secondary activities: registered with the INPI One-Stop Shop (Guichet Unique)
Tip: Look up the meaning of your APE code and corresponding activities using our APE code search tool.
Primary vs. secondary activity
Your primary activity is the one that generates (or is expected to generate) the largest share of your revenue. It determines:
- Your APE code assigned by INSEE
- Your pension fund affiliation
- Your applicable collective agreement (if any)
If the revenue split evolves and your secondary activity becomes dominant, you must update your primary activity through the One-Stop Shop.
Revenue thresholds for mixed activities
This is the most critical point to understand. With mixed activities, thresholds operate under a dual rule.
Thresholds by activity type in 2026
| Activity type | Individual threshold | Overall threshold |
|---|---|---|
| Sale of goods (BIC) | €188,700 | €188,700 |
| Commercial services (BIC) | €77,700 | €188,700 |
| Liberal/freelance services (BNC) | €77,700 | €188,700 |
The dual limit rule
For mixed activities that include both sales and services, two conditions must be met simultaneously:
- Revenue from each activity type must not exceed its own threshold
- Total revenue (all activities combined) must not exceed €188,700
Concrete examples
| Scenario | Sales revenue (BIC) | Services revenue (BNC) | Total revenue | Result |
|---|---|---|---|---|
| Example 1 | €100,000 | €70,000 | €170,000 | ✅ OK — each threshold respected + total < €188,700 |
| Example 2 | €150,000 | €30,000 | €180,000 | ✅ OK — sales < €188,700, services < €77,700, total < €188,700 |
| Example 3 | €120,000 | €80,000 | €200,000 | ❌ FAIL — services > €77,700 AND total > €188,700 |
| Example 4 | €50,000 | €78,000 | €128,000 | ❌ FAIL — services > €77,700 (individual threshold exceeded) |
| Example 5 | €185,000 | €5,000 | €190,000 | ❌ FAIL — total > €188,700 (overall threshold exceeded) |
Warning: Exceeding thresholds for 2 consecutive years triggers exit from the micro-enterprise regime. See our complete guide to micro-enterprise thresholds for full details.
VAT thresholds for mixed activities
VAT also operates with separate thresholds for each activity type. You can therefore be subject to VAT for one activity but not the other.
VAT franchise thresholds in 2026
| Activity type | Franchise threshold | Increased threshold |
|---|---|---|
| Sale of goods (BIC) | €91,900 | €101,000 |
| Services (BIC/BNC) | €36,800 | €39,100 |
How it works with mixed activities
- Each activity is assessed independently against its own VAT threshold
- If you exceed the threshold for sales only, you charge VAT on your sales only
- If you exceed the threshold for services only, you charge VAT on your services only
- If you exceed both thresholds, you charge VAT on all your revenue
Practical example
A photographer (BNC) who also sells prints (BIC):
| Activity | Annual revenue | VAT threshold | Subject to VAT? |
|---|---|---|---|
| Print sales (BIC) | €25,000 | €91,900 | ❌ No |
| Photography services (BNC) | €42,000 | €36,800 | ✅ Yes |
Result: VAT is charged only on photography services, not on print sales.
Learn more: See our complete guide to VAT in micro-enterprises for all reporting obligations.
Social contributions for mixed activities
With mixed activities, your social contributions are calculated separately for each activity type, at different rates.
Contribution rates by activity type in 2026
| Activity type | Social contributions | CFP (training) | Total |
|---|---|---|---|
| Buy-resell of goods (BIC) | 12.3% | 0.1% | 12.4% |
| Commercial services (BIC) | 21.2% | 0.3% | 21.5% |
| Liberal/freelance services (BNC) | 21.1% | 0.2% | 21.3% |
Calculation example
A consultant (BNC) who resells equipment (BIC buy-resell):
| Activity | Quarterly revenue | Rate | Contributions |
|---|---|---|---|
| Equipment resale (BIC) | €8,000 | 12.3% | €984 |
| Consulting (BNC) | €15,000 | 21.1% | €3,165 |
| Total | €23,000 | — | €4,149 |
The effective average rate is 18.04%, which is more advantageous than if all revenue were classified as BNC (21.1%).
Good to know: Buy-resell activities benefit from a significantly lower contribution rate. See our guide to micro-enterprise charges and simulate your contributions with our contributions calculator.
How to report revenue to URSSAF
Breaking down revenue by category
On autoentrepreneur.urssaf.fr, your revenue declaration includes multiple lines if you operate mixed activities:
- Buy-resell revenue (BIC sales) — 12.3% rate
- Commercial services revenue (BIC services) — 21.2% rate
- Liberal services revenue (BNC) — 21.1% rate
Declaration steps
- Log in to autoentrepreneur.urssaf.fr
- Go to "Mes échéances en cours" (Current deadlines)
- Fill in each line with the revenue corresponding to the correct category
- Contributions are calculated automatically at the correct rate for each line
- Validate and pay the total
Common mistake: Do not put all your revenue in a single box. Correctly allocating your revenue by category is essential to pay the right amount of contributions. Sales revenue declared as BNC would cost you 21.1% instead of 12.3%.
Declaration frequency
Declarations follow the frequency you chose at registration:
- Monthly: each month, by the last day of the following month at the latest
- Quarterly: 30/04, 31/07, 31/10, and 31/01
Income tax reporting for mixed activities
Boxes to fill on form 2042-C-PRO
With mixed activities, you report income in separate boxes depending on the nature of each activity:
| Activity type | 2042-C-PRO box | Flat-rate deduction |
|---|---|---|
| Sale of goods (BIC) | 5KO (or 5KP with flat-rate withholding) | 71% |
| Commercial services (BIC) | 5KP (or 5KQ with flat-rate withholding) | 50% |
| Liberal services (BNC) | 5HQ (or 5HB with flat-rate withholding) | 34% |
Impact of differentiated deductions
The flat-rate deduction compensates for the absence of actual expense deductions. The higher the deduction, the less tax you pay:
Example: a web developer (BNC) with €50,000 in service revenue + €20,000 in course sales revenue:
| Activity | Revenue | Deduction | Taxable income |
|---|---|---|---|
| Course sales (BIC) | €20,000 | 71% (€14,200) | €5,800 |
| Web development (BNC) | €50,000 | 34% (€17,000) | €33,000 |
| Total | €70,000 | — | €38,800 |
Without mixed activities (all as BNC): €70,000 x (1 - 34%) = €46,200 taxable. Mixed activities save €7,400 in taxable income in this case.
Full guide: Find all the steps for your tax declaration in our micro-enterprise tax reporting guide.
Adding a secondary activity to your micro-enterprise
The One-Stop Shop procedure
Adding a secondary activity is free through the INPI One-Stop Shop (Guichet Unique):
- Go to formalites.entreprises.gouv.fr
- Log in with your account
- Choose "Modifier une entreprise" (Modify a business)
- Select "Ajout d'activité" (Add an activity)
- Describe your new activity precisely
- Submit the request
Processing times
- Processing: 1 to 2 weeks on average
- Effective date: as indicated in the request (can be immediate or a future date)
- URSSAF update: automatic within 2 to 4 weeks after validation by INSEE
Key considerations
- Verify that your new activity is compatible with the micro-entrepreneur regime (some regulated activities require specific qualifications)
- If your secondary activity becomes your primary one, remember to update your primary activity at the One-Stop Shop
- Adding a sales activity when you were previously services-only can change your revenue thresholds
Detailed case studies
Case 1: the multi-activity photographer
Sophie is a freelance photographer (BNC) who also sells framed prints (BIC buy-resell).
- Annual photography services revenue: €45,000
- Annual print sales revenue: €18,000
- Total revenue: €63,000
Annual social contributions:
| Activity | Revenue | Rate | Contributions |
|---|---|---|---|
| Print sales (BIC) | €18,000 | 12.3% | €2,214 |
| Photography services (BNC) | €45,000 | 21.1% | €9,495 |
| Total | €63,000 | — | €11,709 |
Income tax (without flat-rate withholding):
| Activity | Revenue | Deduction | Taxable income |
|---|---|---|---|
| Print sales (BIC) | €18,000 | 71% | €5,220 |
| Photography services (BNC) | €45,000 | 34% | €29,700 |
| Total taxable | — | — | €34,920 |
Case 2: the consultant who resells equipment
Marc is an IT consultant (BNC) who resells computer equipment to his clients (BIC buy-resell).
- Annual consulting revenue: €60,000
- Annual equipment resale revenue: €95,000
- Total revenue: €155,000
Threshold check:
- Sales revenue (€95,000) < €188,700 ✅
- Services revenue (€60,000) < €77,700 ✅
- Total revenue (€155,000) < €188,700 ✅
VAT check:
- Sales revenue (€95,000) > €91,900 → subject to VAT on sales
- Services revenue (€60,000) > €36,800 → subject to VAT on services
Marc must charge VAT on all his revenue.
Simulate your income: Use our micro-enterprise revenue calculator to estimate your net income with mixed activities.
FAQ — Mixed activities in micro-enterprises
Can you have two micro-enterprises?
No. In France, a natural person can only have one micro-enterprise. If you carry out multiple activities, they must be grouped within the same structure. This is precisely the principle of mixed activities.
Do you need a different APE code for each activity?
You only have one primary APE code, assigned by INSEE based on your dominant activity. Your secondary activities are registered but do not generate an additional APE code visible on your official documents.
How do I know if my activity is BIC or BNC?
- BIC: commercial activities (buy-resell, sale of goods) and commercial or artisanal service provisions
- BNC: liberal professions, intellectual, artistic, or scientific services
If in doubt, check with our APE code search tool or contact URSSAF directly.
What happens if I exceed one threshold but not the other?
Exceeding any threshold (individual or overall) for 2 consecutive years triggers the switch to the régime réel (standard tax regime). If you exceed the services threshold (€77,700) but not the overall threshold (€188,700), you still exit the micro regime for the services portion.
Can I opt for the versement libératoire (flat-rate withholding) with mixed activities?
Yes, the flat-rate withholding applies to all your activities, with different rates depending on the nature of the revenue:
| Activity type | Flat-rate withholding |
|---|---|
| Sale of goods (BIC) | 1% |
| Services (BIC) | 1.7% |
| Liberal activities (BNC) | 2.2% |
The flat-rate withholding is available if your reference tax income from two years prior does not exceed a certain threshold. Find the conditions in our tax reporting guide.