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 |
BoostPro AI supports you in creating your business with smart tools.
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.
BoostPro AI analyzes your personal situation (activity, projected revenue, number of partners, goals) through a smart questionnaire. The AI compares all available legal forms in your country and provides a detailed comparison table with reasoned recommendations. The report includes the tax, social and legal advantages of each option.
Yes, the legal status module covers all 27 EU countries. The AI knows the specific legal forms of each country: SAS/SARL in France, GmbH/UG in Germany, S.L. in Spain, S.r.l. in Italy, BV in the Netherlands, Sp. z o.o. in Poland, etc. Recommendations include official legislative references from your country.
No, the BoostPro AI report is a decision-support tool providing detailed comparative analysis. It does not constitute personalized legal advice and does not replace consulting a lawyer or accountant. For complex situations (holding companies, international structures), we recommend having the recommendations validated by a legal professional.
The AI considers many criteria: type of activity (commerce, services, liberal profession), number of partners, planned share capital, projected revenue, desired tax regime, personal asset protection, growth prospects, country of registration and accounting obligations associated with each legal form.
The questionnaire takes about 10 to 15 minutes. The comparative report is generated within minutes by the AI. You receive a professional PDF document including a comparison table of recommended statuses, advantages and disadvantages of each option, and legislative references from your country.
Yes, the comparative report provides the key elements for choosing your status. A complete company formation file assembly service (M0/P0 forms, supporting documents, one-stop shop) will be available soon as an option.