Contributions are based on what you actually collect, which makes this the cheapest way to start invoicing legally in France.
What you pay, concretely
Four items, and nothing else at the start.
Social contributions, calculated as a percentage of what you collect. Nothing collected, nothing to pay: that is what makes the status suited to an irregular start.
Income tax, either integrated into withholding at source, or paid at the same time as the contributions if you opted for the flat-rate payment and are eligible for it.
A professional training contribution, small, levied with the contributions.
And depending on the activity and the municipality, a local business tax due from the second year.
The applicable rates depend on the nature exactly assigned to your activity, a point settled with the contributions body or an accountant, because it changes the percentage applied.
Registration
Five steps, all online and free.
The declaration of commencement of activity on the single business portal.
The choice of the nature of the activity, which decides the contribution rate and deserves a verification call.
Obtaining the identification number, which arrives within a few weeks and will appear on your invoices.
Opening a dedicated bank account, mandatory above a certain annual turnover and useful well before.
And the choice of declaration frequency, monthly or quarterly.
One note on timing: these steps are taken before the first invoice, not after. Invoicing without being registered is not a grey area.
The mistakes that cost dearly
Five mistakes, in the order they occur.
Declaring zero while forgetting that a declaration is still due even with no income: the omission triggers a penalty.
Confusing the base with the transfer received, dealt with above.
Forgetting the VAT exemption wording on invoices while you are below the threshold, a mandatory mention whose exact formulation should be checked.
Crossing a threshold without seeing it coming, when leaving the regime is prepared several months ahead.
And not setting money aside at each payment. The levy arrives a quarter later, when the money has already been spent.
One habit settles the last one: the moment a payment arrives, immediately transfer the contributions share to a separate account. What remains is your income, and it is free of nasty surprises.
What leaves every euro collected
| Item | Nature | Frequency |
|---|---|---|
| Social contributions | A percentage of declared turnover | Monthly or quarterly |
| Income tax | Depending on the option chosen | Annual or withheld |
| Tools and gear | Not deductible under this scheme | As you go |
What this scheme does not reimburse
A computer, a microphone, an editing subscription or a trip. The scheme taxes turnover, not profit, so the purchase comes out of net pocket.
What triggers a change of status
A turnover ceiling passed, repeated heavy purchases, or a partner joining. The exact threshold and the fairest option are confirmed with an accountant.
The real advantage for a creator
Four reasons making this status suited to this particular trade.
The entry cost is nil, and so is the exit cost. A month without an order costs nothing.
The accounting fits in a table of receipts, with no compulsory chartered accountant.
The status is enough to invoice a French brand as well as a foreign one, which opens the market from the first week.
And it makes you eligible for the platforms requiring a business number, the condition for access to solvent demand.
One limit to know: the regime is capped, does not allow equipment purchases to be deducted, and becomes disadvantageous as professional expenses rise. The moment to compare with a company sits around a regular income, and it is prepared with an accountant, a year before getting there.
One last marker: this status is not an end, it is the cheapest door in. It lets you invoice legally from the first order, which is the only thing that counts as long as the volume is not there.
Sources
- Urssaf, official auto-entrepreneur portal
- Service Public, how to become a micro-entrepreneur
- Service Public, crossing the micro-entrepreneur turnover thresholds
Checked on 26 August 2026. Thresholds and rates change: where this guide and the official source disagree, the official source is right.
