How to create a micro-enterprise in France in 2026: the complete guide

Why choose the micro-enterprise?

The micro-enterprise (formerly auto-entrepreneur) is the simplest status to start an independent activity in France. With over 2.5 million active micro-entrepreneurs in 2026, it's the preferred regime for freelancers, creators and independents.

Key advantages:

• Free registration, 100% online on the INPI one-stop shop
• Ultra-simplified accounting: a simple revenue ledger is all you need
• Proportional charges: you only pay when you invoice
• No VAT below thresholds (base franchise)
• Can be combined with salaried employment, retirement or studies

2026 revenue thresholds:

| Activity type | Annual revenue cap | |---|---| | Buy-resell of goods | €188,700 | | Accommodation (furnished, B&B) | €188,700 | | Service provision (BIC) | €77,700 | | Liberal professions (BNC) | €77,700 |

If your activity exceeds these thresholds for 2 consecutive years, you automatically switch to the standard tax regime.

Overview: the 7 steps to creation

Here is the complete journey to create your micro-enterprise, from idea to first invoice:

Step 1 — Define your activity and find your APE code

Step 2 — Check eligibility conditions

Step 3 — Gather the necessary documents

Step 4 — Register on the INPI one-stop shop

Step 5 — Open a dedicated bank account

Step 6 — Apply for ACRE (startup aid)

Step 7 — Set up your management tools

Estimated time: 30 minutes for online registration + 1 to 3 weeks to receive your SIRET.

Step 1: Define your activity and find your APE code

What is the APE code?

The APE code (Activité Principale Exercée), also called NAF code, is a 4-digit + 1-letter identifier assigned by INSEE. It determines:

• Your professional category (commercial, artisanal, liberal)
• Your URSSAF social contribution rates
• Your applicable collective agreement
• Your specific regulatory obligations

How to choose the right code?

1. Precisely describe your main activity — e.g. "web development", "freelance graphic designer", "online jewelry sales"
2. Use our APE code search tool to find the corresponding code
3. When in doubt, choose the broadest code — you can carry out secondary activities

Tip: INSEE automatically assigns the APE code during registration. If the assigned code doesn't match, you can request a modification from INSEE.

The 3 main activity categories

Commercial activity (BIC buy-resell)

• Buy-resell of goods
• Restaurants, accommodation
• Contribution rate: 12.3% of revenue

Artisanal or service activity (BIC services)

• Artisanal service provision
• Transport, construction, maintenance
• Contribution rate: 21.2% of revenue

Liberal activity (BNC)

• Consulting, training, coaching
• Web development, design, writing
• Contribution rate: 21.1% of revenue

Step 2: Check eligibility conditions

Who can create a micro-enterprise?

To become a micro-entrepreneur, you must:

• Be of legal age (or an emancipated minor)
• Reside in France (or be an EU national)
• Not already be a self-employed worker (TNS) under the standard regime
• Not be under guardianship without authorization

Possible combinations

| Situation | Can combine? | Conditions | |---|---|---| | Private sector employee | Yes | Respect non-compete and loyalty clauses | | Civil servant | Under conditions | Hierarchical authorization, part-time possible | | Student | Yes | No particular restrictions | | Retiree | Yes | No impact on basic pension | | Job seeker | Yes | ARE + micro income combination possible | | Other micro-enterprise | No | Only one micro-enterprise per person |

Important: If you're a job seeker, you can combine your unemployment benefits (ARE) with your micro-entrepreneur income. France Travail recalculates your rights each month.

Step 3: Gather the necessary documents

Before starting your registration, prepare these documents:

Required documents

• Valid ID — national ID card or passport (color scan front and back, JPEG or PDF format)
• Proof of address — less than 3 months old (electricity bill, rent receipt, tax notice)
• Declaration of non-conviction — a document you draft attesting that you have not been criminally convicted in a way that prohibits you from operating a business

Documents depending on your situation

• Artisanal activity: qualification certificate or diploma for regulated trades (hairdressing, construction, etc.)
• Commercial activity: no additional documents
• Regulated liberal profession: professional order registration number
• Non-EU foreign national: residence permit authorizing self-employment

Tip: Scan all your documents in advance in PDF or JPEG format. The INPI platform accepts files up to 10 MB per document.

Step 4: Register on the INPI one-stop shop

What is the one-stop shop?

Since January 2023, all business creation procedures go through a single platform: the INPI one-stop shop (formalites.entreprises.gouv.fr). It replaces the former autoentrepreneur.urssaf.fr site for new creations.

The registration process in 6 sub-steps

1. Create your account Go to formalites.entreprises.gouv.fr and create your personal account with a valid email address.

2. Select "Create a business" Choose "Individual enterprise" then check "Micro-entrepreneur" to benefit from the simplified regime.

3. Enter your identity Last name, first name, date of birth, nationality, personal address. Everything must exactly match your ID document.

4. Describe your activity

• Nature of activity (commercial, artisanal, liberal)
• Detailed activity description
• Business address (your home address is accepted)
• Desired start date

5. Tax and social options

• Declaration frequency: monthly (recommended) or quarterly
• Flat-rate income tax: yes or no (check income conditions)
• Health insurance body: CPAM by default

6. Upload your documents and validate Attach your scanned documents, review the summary and validate. You receive an acknowledgment of receipt by email.

After registration

| Event | Timeline | Document received | |---|---|---| | Acknowledgment of receipt | Immediate | Confirmation email | | SIREN/SIRET number | 1 to 3 weeks | INSEE certificate by mail + email | | URSSAF notification | 2 to 4 weeks | Affiliation letter | | Tax authority notification | 1 to 2 months | Letter from SIE (Tax Service) | | Tax memorandum | 2 to 3 months | Letter detailing your obligations |

Beware of scams: After registration, you'll receive letters from private organizations offering paid directories or registries. These are scams. The only official correspondence comes from INSEE, URSSAF and the tax authorities.

Step 5: Open a dedicated bank account

Is it mandatory?

A bank account dedicated to your professional activity is mandatory if your revenue exceeds €10,000 for 2 consecutive calendar years. Below that, it's optional but strongly recommended to:

• Clearly separate personal and professional finances
• Simplify your accounting and declarations
• Justify your income in case of a URSSAF audit

Which bank to choose?

You are not required to open a "professional account" — a simple dedicated current account is sufficient. Neobanks offer the best value:

| Criteria | Traditional bank | Pro neobank | |---|---|---| | Monthly price | €20 to €40/month | €0 to €9/month | | Opening | In branch, 1-2 weeks | Online, 10 minutes | | Bank card | Included | Included | | Management tools | Limited | Auto-categorization, accounting export | | Support | In branch | Chat, email |

Compare the best pro banks in our tool comparator to find the one that suits your activity.

Step 6: Apply for ACRE

What is ACRE?

ACRE (Aide à la Création ou à la Reprise d'une Entreprise) is a partial exemption from social contributions during your first year of activity. Concretely, your contribution rates are reduced by 50%:

| Activity type | Normal rate | Rate with ACRE | |---|---|---| | Buy-resell (BIC) | 12.3% | 6.2% | | Service provision (BIC) | 21.2% | 10.6% | | Liberal professions (BNC) | 21.1% | 10.6% |

Who can benefit?

• Job seekers receiving or not receiving benefits, registered with France Travail
• Recipients of RSA, ASS or PreParE
• Young people aged 18 to 25 (up to 29 if disabled)
• Creators in a QPV (Priority Neighborhood)
• Anyone who hasn't benefited from ACRE in the last 3 years

How to apply?

1. Check the ACRE option during your registration on the one-stop shop
2. Or apply within 45 days of creation on your URSSAF portal
3. Attach supporting documents proving your eligibility (France Travail certificate, RSA notification, etc.)

Potential savings: For a freelancer invoicing €3,000/month in services, ACRE represents savings of approximately €3,800 in the first year.

Step 7: Set up your management tools

Essential tools

To effectively manage your micro-enterprise on a daily basis, you'll need three categories of tools:

1. Accounting / Declarations Software that automates your revenue ledger and pre-fills your URSSAF and tax declarations. This is the most important tool.

2. Professional bank A dedicated account with bank card, automatic expense categorization and accounting export.

3. Invoicing A tool to create invoices that comply with 2026 regulations (mandatory mentions, chronological numbering, electronic format).

Not sure which tools to choose? Use our "Find my tools" quiz for personalized recommendations.

Charges in micro-enterprise: understanding everything

The simplified micro-social regime

The main advantage of the micro-entrepreneur regime: your social contributions are a fixed percentage of your revenue. No revenue = no charges.

2026 contribution rates:

| Activity | Social contributions | VFP | Total | |---|---|---|---| | Buy-resell (BIC) | 12.3% | 0.1% | 12.4% | | Service provision (BIC) | 21.2% | 0.3% | 21.5% | | Liberal professions (BNC) | 21.1% | 0.2% | 21.3% |

VFP = Vocational Training Contribution

What your contributions cover

Your URSSAF contributions fund:

• Health insurance — healthcare reimbursement, sick leave (after 1 year)
• Basic and supplementary pension — quarter validation based on revenue
• Family allowances — CAF benefit rights
• CSG-CRDS — generalized social contribution
• Disability-death — protection in case of accident

Income taxation

In addition to social contributions, you pay income tax under one of two options:

Option 1: Standard deduction (default) The tax authority applies a deduction to your revenue before integrating it into the progressive scale:

• 71% deduction for buy-resell
• 50% for BIC services
• 34% for BNC liberal professions

Option 2: Flat-rate discharge (VFL) A flat-rate deduction at the same time as your contributions:

• 1% for buy-resell
• 1.7% for BIC services
• 2.2% for BNC liberal professions

To find out which option is most advantageous in your case, use our flat-rate tax simulator.

Concrete calculation example

Profile: Freelance web developer (BNC), monthly revenue of €4,000

| Item | Without ACRE | With ACRE | |---|---|---| | Monthly revenue | €4,000 | €4,000 | | URSSAF contributions (21.1% / 10.6%) | -€844 | -€424 | | VFP (0.2%) | -€8 | -€8 | | VFL tax (2.2%) | -€88 | -€88 | | Net income | €3,060 | €3,480 |

Calculate your own net income with our revenue calculator and URSSAF contributions simulator.

VAT in micro-enterprise

VAT base franchise

By default, micro-entrepreneurs benefit from the VAT base franchise: you don't charge VAT to your clients and don't recover it on your purchases.

Mandatory mention on your invoices: "TVA non applicable, article 293 B du Code Général des Impôts" (VAT not applicable, article 293 B of the General Tax Code)

2026 VAT thresholds

| Activity | Franchise threshold | Increased threshold | |---|---|---| | Commerce, accommodation | €91,900 | €101,000 | | Services, liberal | €36,800 | €39,100 |

• Below the franchise threshold: no VAT
• Between threshold and increased threshold: VAT applicable from January 1 of the following year
• Above the increased threshold: VAT applicable immediately from the month of exceeding

Check your situation with our VAT threshold simulator.

Your daily obligations

Revenue declaration

You must declare your revenue on autoentrepreneur.urssaf.fr according to your chosen frequency:

• Monthly: before the last day of the following month
• Quarterly: before April 30, July 31, October 31 and January 31

Important: Declare even if your revenue is €0. Failure to declare results in a flat penalty and contribution calculation on an increased basis.

Revenue ledger keeping

A legal obligation for all micro-entrepreneurs. It must contain for each receipt:

• Date of receipt
• Invoice number
• Client identity
• Nature of the service
• Amount received
• Payment method (transfer, check, cash)

Compliant invoicing

Since 2026, electronic invoicing is being progressively deployed. Your invoices must mandatorily include:

• Your name, address and SIRET
• Client identity and address
• A unique chronological invoice number
• Issue date and service date
• Detailed description of the service
• Amount excluding and including tax
• VAT mention (not applicable or applicable rate)

Annual income declaration

Each year between April and June, you declare your gross annual revenue on the 2042-C-PRO form via impots.gouv.fr, in addition to your standard income tax return.

Available aids and schemes

| Aid | For whom | Benefit | |---|---|---| | ACRE | Eligible new creators | -50% contributions in year 1 | | ARE + micro | Job seekers | Combine unemployment + micro income | | ARCE | Job seekers | 60% of ARE rights as capital | | CFE exemption | Everyone | Exemption in the year of creation | | NACRE | Supported creators | Zero-interest loan + mentoring | | Initiative France | Everyone | Interest-free honor loan |

Next steps after creation

Once your micro-enterprise is registered:

1. Wait for your SIRET — you'll receive it within 1 to 3 weeks by mail and email
2. Activate your URSSAF account — on autoentrepreneur.urssaf.fr as soon as you receive your SIRET
3. Issue your first invoice — with all mandatory legal mentions
4. Declare your revenue — from the first deadline (even if €0)
5. Take out RC Pro insurance — mandatory for certain activities (construction, consulting), recommended for all
6. Keep your revenue ledger — from the first euro received
7. Join an entrepreneur community — Initiative France, BGE, local networks

Check out our practical tutorials for each step: one-stop shop registration, getting your SIRET, ACRE application, first URSSAF declaration and more.

Summary: key takeaways

• Creation is free and 100% online on the INPI one-stop shop
• Charges are proportional to revenue (12.3% to 21.2%)
• ACRE reduces your charges by 50% in the first year
• Accounting is simplified: revenue ledger + periodic declarations
• 2026 thresholds are €188,700 (commerce) and €77,700 (services)
• You can combine micro-enterprise with employment, unemployment, retirement or studies