France Self-Employment Guide
A practical guide to working for yourself in France. Auto-entrepreneur registration, URSSAF social charges, micro-entreprise turnover limits, TVA (VAT), and the tools you need.
HustleHub AI provides general information only, not tax, legal, or financial advice. French tax and business rules vary by activity type and region. Always check official guidance from URSSAF or impots.gouv.fr, or speak to a qualified expert-comptable.
What self-employment means in France
In France, the most popular route into self-employment is the auto-entrepreneur (also called micro-entrepreneur) status. It was introduced in 2009 to simplify starting a business — registration is free, social charges are calculated as a flat percentage of turnover, and bookkeeping is minimal.
The auto-entrepreneur status is a subset of the Entreprise Individuelle (EI). It applies as long as your annual turnover stays within defined limits. If you exceed these limits, you transition to the standard EI regime with different tax and social charge rules.
Key differences
| Status | Social charges | Tax filing | Setup |
|---|---|---|---|
| Salarié (Employee) | Employer pays ~45% on top of salary | Employer handles via payroll | None |
| Auto-entrepreneur | Flat % of turnover (12.3%-21.2%) | Monthly/quarterly declaration to URSSAF | Free online registration |
| Entreprise Individuelle (EI) | Based on income, higher minimum charges | Annual income declaration + accounting | Registration at guichet unique |
| SARL / SAS | Based on salary for gérant/président | Corporate tax + personal tax | Notary / legal formalities |
Common business forms for solo operators
Auto-entrepreneur (Micro-entreprise) (auto-entrepreneur)
Simplest status. Flat-rate social charges on turnover. Turnover limits apply. Free registration via URSSAF.
Entreprise Individuelle (EI) (entreprise individuelle)
Standard sole proprietorship. No turnover limit. Higher minimum social charges. Full accounting required.
EURL (Entreprise Unipersonnelle à Responsabilité Limitée) (EURL)
Single-member limited company. Separate legal entity. Limited liability. More complex setup.
How to register as self-employed in France
Online via URSSAF — free and typically completed in minutes
Choose your activity category
Activities fall into three categories: commercial (BIC vente), artisanal/services (BIC prestations), or liberal professions (BNC). The category determines your social charge rate and turnover limit.
Register online at URSSAF
Registration is free at autoentrepreneur.urssaf.fr. You will receive your SIRET number (business identification) within 1-4 weeks.
Receive your SIRET/SIREN number
Your SIREN (9-digit company number) and SIRET (14-digit establishment number) are issued by INSEE. You need your SIRET to invoice clients.
Choose monthly or quarterly declarations
You must declare your turnover to URSSAF either monthly or quarterly. Social charges are calculated as a flat percentage of declared turnover — if turnover is zero, charges are zero.
Consider the versement libératoire
If your household income is below a threshold, you can opt for the versement libératoire — a flat income tax rate (1-2.2%) paid alongside social charges. Check eligibility on URSSAF.
Open a dedicated bank account
A dedicated bank account is required if your annual turnover exceeds €10,000 for two consecutive years. Recommended from the start for clean bookkeeping.
Set up invoicing
French invoices must include your SIRET, client details, service description, amount, and specific legal mentions. Free invoice templates are available from URSSAF.
Understand CFE exemption
You are exempt from the Cotisation Foncière des Entreprises (CFE, a local business tax) in your first calendar year of activity.
Key dates for the self-employed in France
Verify current dates on Direction Générale des Finances Publiques — deadlines may shift
URSSAF declaration
Declare turnover and pay social charges to URSSAF on a monthly or quarterly schedule you chose at registration.
Annual income declaration
File your annual déclaration de revenus (income tax return) with the DGFiP. Auto-entrepreneur income is pre-filled.
CFE payment
Cotisation Foncière des Entreprises is due annually (exempt in first year of activity).
Monitor turnover limits
If you exceed the micro-entreprise threshold for two consecutive years, you will transition to the standard EI regime.
New year rate changes
Social charge rates and turnover thresholds may be updated annually. Check URSSAF for current rates.
Source: Direction Générale des Finances Publiques . Always verify current dates.
Tax basics
France — overview of main taxes and contributions
As an auto-entrepreneur, your social charges are calculated as a flat percentage of your declared turnover — not profit. If turnover is zero, you pay nothing. Income tax is either paid through the standard scale or via the optional versement libératoire.
- Social charges (BIC vente/achat): Approximately 12.3% of turnover for buying/selling goods (check URSSAF for current rate).
- Social charges (BIC prestations): Approximately 21.2% of turnover for artisanal/commercial services.
- Social charges (BNC): Approximately 21.1% of turnover for liberal professions.
- Versement libératoire (optional): Additional 1-2.2% of turnover as flat income tax (if eligible based on household income). Paid alongside social charges.
- ACRE: ACRE provides a 50% reduction in social charges for the first year for eligible new entrepreneurs (job seekers, young entrepreneurs, etc.).
- Turnover limits: Check URSSAF for current limits. Commercial activities have a higher threshold than services. Exceeding limits for two consecutive years forces a regime change.
Source: Social Charges — URSSAF
VAT basics in France
Auto-entrepreneurs benefit from franchise en base de TVA — exemption from charging and collecting TVA (VAT) below certain turnover thresholds. Your invoices must include the mention "TVA non applicable, art. 293 B du CGI."
Franchise threshold (services)
Check URSSAF for the current services threshold. Below this, you do not charge TVA.
Franchise threshold (commerce)
The commerce threshold is higher than services. Check URSSAF for current figures.
Standard TVA rate
20% standard rate. Reduced rates of 10%, 5.5%, and 2.1% apply to specific categories.
Mandatory mention
While exempt, every invoice must include: "TVA non applicable, art. 293 B du CGI."
Source: TVA — impots.gouv.fr
Common mistakes to avoid
- Not declaring turnover on time (even if zero)
- Exceeding turnover limits without planning the transition
- Forgetting to add mandatory invoice mentions (SIRET, TVA exemption)
- Not checking ACRE eligibility at registration
- Mixing personal and business bank accounts
- Ignoring the CFE tax (due from year 2)
- Not monitoring social charge rate changes
- Failing to distinguish between BIC and BNC activity categories
Banking tools for the self-employed
Editorially selected — May 2026
We are currently researching and verifying banking tools specifically for France. Check back soon for verified recommendations.
In the meantime, consider EU-wide options like Revolut Business, N26 Business, or Wise Business — all available in France.
Disclosure: Recommendations are editorially selected. Some may become affiliate or partner links — this will always be clearly labelled. Always verify terms on the provider's website.
Bookkeeping and accounting
Editorially selected — May 2026
Auto-entrepreneurs have minimal bookkeeping requirements compared to other business forms. However, you must maintain a livre des recettes (income ledger) and, for sales, a registre des achats.
- Maintain a livre des recettes (chronological income ledger)
- Keep a registre des achats if selling goods
- Issue compliant invoices with SIRET, legal mentions, and sequential numbering
- Retain all invoices and supporting documents for 10 years
- No formal accounting obligation (no bilan or compte de résultat)
- Digital tools accepted — spreadsheets or accounting apps
Official resources and free tools
URSSAF Auto-entrepreneur Portal
Register, declare turnover, and manage your auto-entrepreneur status
impots.gouv.fr
File income tax returns and access tax information
Bpifrance Création
Guides, tools, and financing for new businesses
ADIE
Microcredit and support for entrepreneurs without access to traditional banking
CCI France
Chambers of Commerce — local business support and networking
Getting-started checklist
- Choose your activity category (BIC vente, BIC prestations, or BNC)
- Register as auto-entrepreneur on URSSAF (free)
- Receive your SIRET/SIREN number
- Choose monthly or quarterly URSSAF declarations
- Check ACRE eligibility for reduced social charges
- Consider the versement libératoire option
- Open a dedicated bank account
- Set up a compliant invoicing system
- Create your livre des recettes (income ledger)
- Note your turnover limits and monitor them
- Plan for CFE payment starting year 2
- Consider professional liability insurance (RC Pro)
Frequently asked questions
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HustleHub AI provides general information only, not tax, legal, or financial advice. French tax and business rules vary by activity type and region. Always check official guidance from URSSAF or impots.gouv.fr, or speak to a qualified expert-comptable.