What registration involves, the small-business VAT rule, the compulsory mentions on an invoice, and its effect on your clients.
What you decide alone
Four choices that belong to you.
The moment of registration, meaning before the first invoice.
The declared place of activity, which has consequences for your local obligations.
The tax regime, the point dealt with above.
And the way you organise your accounts, as long as they stay complete and preserved.
What you never decide alone
Three points settled by the administration, not by you.
The classification of your activity, commercial or professional, which depends on the real nature of the work and not on the name you give it. That classification changes your obligations, and it can be reviewed later, with retroactive effect.
Your possible attachment to a specific fund depending on the artistic or non-artistic nature of the service.
And the treatment of your income when you combine it with employment or studies.
One practical consequence: describe your activity as closely as possible to reality on the form. A vague description turns against you at an audit.
What changes when the activity changes
Four switches to anticipate, each several months ahead.
Crossing a turnover threshold, which alters the tax regime.
The arrival of clients established abroad, which adds mentions and returns.
Hiring or regular subcontracting, which changes the nature of the structure.
And a major equipment purchase, the moment when the choice of regime takes on a different meaning.
What companies themselves expect
Five elements a professional client checks on your invoice.
Your full details and your tax number.
A continuous invoice number, with no gap.
The issue date and the date of the service.
A precise description of the service, with the rights granted, their duration and their territory.
And the treatment of the tax, applied or expressly exempted with the corresponding legal wording.
One commercial note: an incomplete invoice delays payment by several weeks, because it is sent back by the accounts department and not by your contact.
What to prepare before the appointment
Six elements to gather before seeing an adviser.
An estimate of turnover over twelve months, even approximate.
The list of purchases planned for the first year.
The type of clients targeted, local, European or outside the Union.
Your current situation: employment, studies, other activity.
The platforms you intend to work through and their invoicing method.
And your written questions, so as not to come out with only one subject covered.
Three ways to operate, three consequences
| Framework | What it allows | What it requires |
|---|---|---|
| Registered self-employment | Invoicing brands directly | A registration and regular filings |
| Side activity | Topping up a salary | A ceiling and the employer's consent |
| A company | Separating assets from activity | Formal bookkeeping |
What decides the right framework
The expected volume, the share of gear bought, whether a salary sits alongside, and the need to invoice abroad. None of these is settled alone.
What is confirmed before registering
The exact activity category, the treatment of sales tax, and the applicable social affiliation. All three are checked with the competent authority and an accountant.
The document to keep
Four items to keep from the first day.
The certificate of commencement of activity and the number allocated.
The invoices issued, in order.
The receipts for professional purchases, even if you do not recover the tax.
And the contracts or written exchanges describing the rights granted, which protect as much as the invoice.
One last marker: registration is not an obstacle, it is what makes an order possible. A serious company cannot pay somebody without a compliant invoice, and that document is the only thing separating a project from a trade.
Sources
Checked on 4 September 2026. Thresholds and rates change: where this guide and the official source disagree, the official source is right.
