Everything about the micro-entrepreneur regime: creation, thresholds, social charges, ACRE, taxation, advantages and limitations.
No capital required. The auto-entrepreneur operates as a sole proprietor without mandatory contribution.
Sole proprietor only. No possibility of partners.
Micro-tax: standard deduction (34% BNC, 50% BIC services, 71% BIC sales). Optional flat-rate withholding available.
Flat rate on revenue: 12.3% (sales), 21.2% (BIC services), 21.1% (BNC). ACRE exemption first year (50%).
Unlimited personal liability (except primary residence protected since 2015).
Free and fast online creation (guichet unique en ligne)
Ultra-simplified accounting: revenue book and purchase register
No VAT below thresholds (basic exemption)
Social charges proportional to revenue (no revenue = no charges)
ACRE: 50% exemption on charges in the first year
Can be combined with employment, retirement, unemployment
Revenue caps: EUR 188,700 (sales) / EUR 77,700 (services) in 2026
Cannot deduct actual expenses (flat-rate only)
No VAT deduction on purchases
Sometimes less credible image with certain partners
Unlimited personal liability
Limited social protection (reduced daily allowances)
Verify your activity is eligible for the micro-entrepreneur regime (commercial, artisanal, or unregulated liberal profession).
Go to the your country's online business registration portal to declare your activity. The procedure is generally free.
Within 1 to 4 weeks, you receive your SIRET number by mail from the administration.
Mandatory if revenue exceeds EUR 10,000 for 2 consecutive years. Recommended in all cases.
ACRE reduces social charges by 50% in the first year. Apply during registration or within 45 days.
Issue compliant invoices and report your revenue monthly or quarterly on your country's official portal.
| Criteria | Auto-entrepreneur | EURL |
|---|---|---|
| Minimum capital | None | EUR 1 minimum (flexible) |
| Liability | Unlimited (personal assets) | Limited to contributions |
| Taxation | Micro-tax (flat deduction) | Corporate or personal income tax |
| Social charges | % of revenue (12-21%) | ~45% of profit (self-employed) |
| Accounting | Ultra-simplified | Full accounting mandatory |
| Revenue cap | EUR 188,700 / 77,700 | No cap |
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Thresholds are EUR 188,700 for sales of goods and EUR 77,700 for services and liberal professions. If exceeded for 2 consecutive years, you switch to the standard regime.
ACRE (Aid for Business Creation or Takeover) grants a 50% exemption on social charges during the first year of activity. It has been automatic for new auto-entrepreneurs since 2020.
Yes, combining is possible subject to respecting loyalty and non-compete clauses in your employment contract. You must declare your auto-entrepreneur income separately.
No, accounting is simplified: a revenue book and purchase register are sufficient. An accountant is not mandatory but can help optimize your taxation.
You can create an EURL or SASU and transfer your activity. Switching is recommended when you exceed thresholds, want to deduct expenses, or protect your assets.
No. It helps compare options using the information supplied. Have your circumstances and documents checked by a qualified professional before a decision or official filing.