How to Register a Micro-entreprise in France 2026

The micro-entreprise is France’s lightest business form — a fiscal regime overlaid on the legal status of entrepreneur individuel (EI) introduced into a single unified statute by the Loi du 14 février 2022. With over 3 million active micro-entrepreneurs as of 2025, it is by far the most popular vehicle for solo activity in France. This how-to walks through the 2026 registration process via Guichet Unique INPI, the eligibility thresholds, and the operational rhythm post-registration.

Step 1 — Confirm Eligibility

The micro regime requires the following:

• Activity is in scope — most BIC (commercial), BNC (non-commercial professional), and BA (agricultural) activities qualify; some regulated activities are excluded (avocats, notaires, certain medical, etc.)
• Turnover under thresholds (2026 figures, set by CGI article 50-0):
  • Sale of goods, hotels, restaurants: ≤ €188,700 HT
  • Services and BNC activities: ≤ €77,700 HT
• Founder is a natural person (not a company)
• TVA franchise en base thresholds apply (€91,900 for goods; €36,800 for services); above these, TVA is owed even within micro

If both ceilings are exceeded for two consecutive years, the regime is lost from 1 January of year N+2.

Primary source: https://entreprendre.service-public.fr/vosdroits/F23267

Step 2 — Choose Your Activity Code (APE / NAF)

The APE/NAF code is assigned by INSEE based on the principal declared activity. It influences:

• Social regime (URSSAF cotisations rate)
• Statutory chambre rattachement (CCI for commerce, CMA for craftsmen, URSSAF for liberal professions)
• Whether registration with the Registre National des Entreprises (RNE) is required

For 2026, all entities (EI included) are registered in the RNE. The previous separate registers (RCS, RNCM) are now mirrors of RNE for visibility but the RNE is the master register, in force since 1 January 2023.

Reference: https://procedures.inpi.fr/

Step 3 — Decide on TVA Position

Within the micro-entreprise turnover ceilings, you can be:

• Below TVA franchise thresholds (€91,900 for goods; €36,800 for services) — no TVA charged or recovered
• Above franchise but within micro ceilings — TVA charged and remitted at one of the standard regimes

Exceeding TVA franchise mid-year triggers TVA application from the first day of the month of the breach (CGI article 293 B).

Practical impact: most micro-entrepreneurs run below franchise for simplicity. The franchise saves administrative cost but bars input TVA recovery.

Step 4 — Choose the Versement Libératoire (Optional)

Under CGI article 151-0, a micro-entrepreneur with reference fiscal income (RFR) of the household two years prior below a threshold (€27,478 single / €54,956 couple for the 2026 election based on RFR 2024) can opt for versement libératoire:

• 1% for sale of goods
• 1.7% for services BIC
• 2.2% for BNC

This replaces the income tax liability on the micro income — paid alongside URSSAF cotisations.

If not opting, profit is taxed at the progressive IR scale after a flat-rate abatement (71% for goods, 50% for services BIC, 34% for BNC).

Step 5 — Register via Guichet Unique INPI

Since 1 January 2023, all business registrations are filed through the Guichet Unique at procedures.inpi.fr:

1. Create an account at https://procedures.inpi.fr/
2. Select “Création d’entreprise” → “Entrepreneur individuel”
3. Complete the dossier:
   • Identity (passport / CNI)
   • Address (justificatif de domicile)
   • Activity description and APE code
   • Fiscal regime choice (micro)
   • TVA position
   • Versement libératoire option (if eligible)
   • Bank account dedicated to professional activity (mandatory if turnover > €10,000 for 2 consecutive years)
4. Sign electronically and submit

The Guichet Unique transmits the file to:

• INSEE (SIREN attribution)
• URSSAF (social registration)
• SIE (tax administration)
• Sectoral chamber (CCI, CMA where applicable)

Processing typically takes 1–4 weeks. The SIREN number arrives by post.

Step 6 — Receive Your Identifiers

You will receive:

• SIREN (9 digits) — company identifier
• SIRET (14 digits) — establishment identifier (SIREN + 5)
• NAF / APE code (5 characters) — activity code
• TVA intracommunautaire (FR + key + SIREN) — even if franchise applies (used for intra-EU)
• Numéro de cotisant URSSAF — social security identifier

Add these to invoices, mentions légales, and email signatures (mandatory under CGI article 289-IV).

Step 7 — Open a Dedicated Bank Account

Required if your turnover exceeds €10,000 for 2 consecutive years (article L.526-22 Code de commerce). Best practice: open one immediately. Banks offer “comptes pro” or you can use a basic personal account dedicated to professional activity.

Step 8 — Set Up Cotisations and Tax Rhythm

URSSAF cotisations (paid at flat rate on declared turnover)

For 2026 (rate set annually):

• Sale of goods: ~12.3%
• Services BIC: ~21.2%
• Services BNC (PL): ~21.1%
• Liberal regulated: ~21.1% (different cap structure)

Declarations and payments: monthly or quarterly, online at autoentrepreneur.urssaf.fr.

Reference: https://www.autoentrepreneur.urssaf.fr/

Income tax (annual, May)

Either:

• Versement libératoire (paid with cotisations) — no annual reconciliation needed
• Standard scale — file in 2042-C-PRO with personal IR return

TVA (if applicable)

Standard regime applies (RSI or RN) above franchise.

CFE (Cotisation Foncière des Entreprises)

Annual local business tax, ~€200–€700 depending on location, due in December of year N+1.

Step 9 — Comply with Invoicing Rules

Each invoice must show:

• Identity and SIREN
• Customer identity
• Date and number (sequential)
• Description of goods/services
• HT amount, TVA rate (or “TVA non applicable, art. 293 B du CGI”), TTC amount
• Payment terms

Mandatory under CGI article 289.

Step 10 — Plan for Threshold Crossings

The micro regime ends if:

• Turnover exceeds the upper ceilings for 2 consecutive years
• TVA franchise thresholds are exceeded mid-year (TVA applies, but micro may continue if under turnover ceiling)

When threshold is crossed, options include:

• Convert to EI au réel (entrepreneur individuel under the standard regime, with full bookkeeping)
• Convert to EURL or SASU for limited-liability and growth structure
• Continue as micro for one more year (allowed once)

Common Mistakes — Gyoseishoshi View

Limitations of the Micro Regime

• No deduction of actual expenses — abatement is fixed (71/50/34%), so high-cost activities are penalised
• Limited liability gap — until 2022 EI had unlimited liability; the 2022 reform separated personal and professional patrimoine, but family home protection requires a déclaration d’insaisissabilité
• No corporate identity — cannot host investors, share dilution, or strategic partnerships
• No deductible director remuneration — profit goes through fully

Conclusion — The Lightest Door into French Self-Employment

The micro-entreprise is unmatched for solo founders testing a service idea, freelancers consolidating contracts, and side-businesses operating below the thresholds. It is light, fast, and cheap — at the cost of the limitations above. As soon as growth justifies it, founders typically migrate to EURL or SASU.

A Gyoseishoshi cannot file with Guichet Unique INPI on behalf of a French resident or non-resident. Scrib🐮 produces the supporting documentation — internal procedures, invoicing templates with required mentions, threshold-monitoring trackers, and migration playbooks to EURL/SASU when the micro regime no longer fits.

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Disclaimer

Legal information, not legal advice. MmowW Scrib🐮 is operated by a licensed Gyoseishoshi (行政書士) office in Japan. We are not avocats.

Sources

• Service-public.fr (entreprendre): https://entreprendre.service-public.fr/vosdroits/F23267
• Guichet Unique INPI: https://procedures.inpi.fr/
• Auto-entrepreneur (URSSAF): https://www.autoentrepreneur.urssaf.fr/
• CGI: https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000006069577/