Becoming an Auto-Entrepreneur in France.

Start with JARI.

Becoming an auto-entrepreneur (micro-entreprise) in France is accessible, but every step happens in administrative French: registering with URSSAF, choosing your tax option, VAT, declarations. A mistake at the start can be costly. JARI's Professional Services guide you through registration, option choices, and obligations, and check that your residence permit actually allows self-employment. The best way to start without a misstep.

What is a micro-entreprise?

It's a simplified regime for working independently: light paperwork, contributions calculated only on what you actually collect (no revenue = no contributions), minimal bookkeeping. Ideal for testing an activity, freelancing, or topping up your income.

Are you allowed to start?

The very first thing to check: your residence permit must authorize self-employment. Not all permits do (some student or employee visas are restricted). Check the wording of your permit and, if needed, have your situation reviewed before registering.

2026 revenue ceilings.

• Sale of goods / accommodation: €203,100 per year.
• Services and liberal professions: €83,600 per year.
• Mixed activity: €203,100 overall, of which max €83,600 in services.

If you exceed a ceiling, a tolerance applies: you stay in the micro regime the year of the first overrun. Only if you exceed it two consecutive calendar years do you leave the regime.

Social contributions (2026 rates).

You declare and pay them on autoentrepreneur.urssaf.fr, monthly or quarterly, as a percentage of collected revenue:

• Sale of goods (BIC): 12.3%
• Commercial services (BIC): 21.2%
• Liberal professions (BNC): 25.6%
• Liberal professions under CIPAV: 23.2%

ACRE: note the change on 1 July 2026.

ACRE reduces your contributions when you start. Since 1 July 2026 it is no longer automatic: it's reserved for certain groups (compensated jobseekers, RSA recipients, under-26s, people with disabilities…) and the exemption rate drops from 50% to 25%. Check your eligibility before counting on it.

Income tax: two options.

• Standard regime: your profit (after a flat allowance) is added to your income and follows the tax scale.
• Versement libératoire (if your reference tax income is below a ceiling): you pay tax at the same time as contributions, at a fixed rate — 1% (goods), 1.7% (BIC services), 2.2% (BNC).

VAT: the franchise threshold and 2026 limits.

As long as you stay under the VAT franchise thresholds, you don't charge VAT (state "TVA non applicable, art. 293 B du CGI"). 2026 thresholds (law of 3 November 2025):

• Goods / accommodation: €85,000 (upper limit €93,500)
• Services: €37,500 (upper limit €41,250)

Note: these VAT thresholds are independent of the micro-regime ceilings. You can become liable for VAT while still being a micro-entrepreneur.

How to register, step by step.

1. Create your account on the Guichet unique (formalites.entreprises.gouv.fr), which replaced the old CFE.
2. Declare your activity and choose your options (versement libératoire, etc.).
3. Receive your SIRET number within a few weeks.
4. Open a dedicated bank account if your revenue exceeds €10,000 for two consecutive years.
5. Take out useful insurance (professional liability depending on the activity).

Your obligations once started.

Invoice with the legal mentions, keep a record of receipts, declare your revenue (even if zero) to URSSAF, and pay the business property tax (CFE) from the second year. Keep all your supporting documents.

Get support.

Administrative vocabulary, choosing the right option, and residence-permit compliance are the classic traps. Have your project and registration reviewed by JARI's Professional Services: you start with peace of mind, in order, and with no nasty tax surprises.

Going further.

Understand the wider tax picture with Understanding taxes in France, and if you're also looking for salaried work, see Finding a job in France and CV & cover letter.

Useful links.

• Autoentrepreneur — URSSAF
• service-public.fr — micro-entreprise
• BPI France Création