France: creating a micro-enterprise, step by step
From checking the activity to the first declaration to the Urssaf: the things to do, in order.
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Time: an evening for the file, then a little each month
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Before you start
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It is used for the form and to choose the right category: sales, services or liberal profession.
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In that case, you must attach the authorization, diploma or title to the registration file (Service Public).
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It sets the 2026 contributions: 12.3%, 21.2% or 25.6% of turnover, and 23.2% for Cipav liberal professions.
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The micro-entrepreneur contributions calculator does it with the 2026 rates.
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The Arce lets you receive 60% of your unemployment benefit as a lump sum (Service Public).
Preparing the file
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Attachments are uploaded as PDFs, 10 MB at most each (INPI).
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The address must be clearly identifiable (Service Public).
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It covers the consequences of business debts on community property (Service Public).
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With FranceConnect+, the electronic signature is free; with INPI Connect, it goes through a paid outside service (INPI).
The online application
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It is the business formalities one-stop shop, run by the INPI (Service Public, INPI).
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The Acre lasts until the end of the 3rd calendar quarter following the start: starting at the beginning of a quarter makes it last longer (Service Public).
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The data is saved as you go: you can pick up the draft later (INPI).
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The flat-rate payment can be chosen at creation, subject to a reference tax income condition (Service Public).
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It is not automatic: to be requested within 60 days after the activity opens, with the documents that prove your situation.
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Validating is not enough, and after signing you can no longer modify (INPI). The formality is free, except €23.21 for a commercial agent.
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It is valid for 1 month at most. If the file is incomplete, supply the missing documents within 15 working days (Service Public).
After registration
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The declaration must be made online (Service Public).
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The first declaration comes before the end of the month following your first 3 months of activity (Service Public).
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A missing declaration costs a €60.10 penalty (Service Public).
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A dedicated account becomes mandatory if turnover exceeds €10,000 two years running; it is advised before.
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Paper books, official templates to download or software, as you prefer; the electronic format is accepted (Service Public).
The first clients
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Date, unique number, your first and last name with “EI”, address and Siren, client, detail, price excl. and incl. VAT, payment date, late-payment penalties, €40.
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2026 thresholds: €85,000 for sales, €37,500 for services and liberal professions, with increased thresholds of €93,500 and €41,250.
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Reception concerns micro-entrepreneurs subject to VAT; in 2027, data will also have to be sent to the administration.
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They depend on the activity: professional civil liability if it is regulated, ten-year liability in construction (Service Public).
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Contributions run from 12.3% to 25.6% of turnover in 2026, a little less with the Acre.
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Micro regime: €203,100 for sales, €83,600 for services and liberal professions; two years running over the limit takes you out.
During the year
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It is not cancelled automatically (Service Public).
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For the flat-rate payment, Service Public cites supplementary return no. 2042-C Pro.
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It is also exempt if the turnover of year N-2 did not exceed €5,000 (Service Public).
First declaration done
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Good to know
- This list says what to do and in what order; special cases (mixed activity, furnished rental, overseas territories, first year) have their own rules. The Service Public business advisers call back free of charge within 5 days.
- Creation formalities are free for a commercial, craft or liberal micro-enterprise, but the activity has its costs: contributions, insurance, and the CFE from the second year.
- Since May 15, 2022, the sole proprietor’s business assets are separated from their personal assets by operation of law; the main residence is protected by law.
- Knowingly giving inaccurate or incomplete information in the file is punished by a €4,500 fine and 6 months’ imprisonment; operating without being registered, by a €7,500 fine.
Frequently asked questions
How much does it cost to create a micro-enterprise?
The formalities are free for a commercial, craft or liberal activity. Commercial agents must also register in the special register of commercial agents, for €23.21 (Service Public, March 2026).
Where and when do I apply for registration?
Online, on the business formalities one-stop shop, at the earliest 1 month before the start of the activity and at the latest 15 days after. A filing receipt, valid for 1 month at most, lets you start the procedures while waiting for registration.
Which documents must be supplied?
Proof of address, a copy of the ID, the sworn statement of no criminal conviction and the statement of parentage. Added, depending on the case, are the authorization or diploma for a regulated activity, and documents for a married or PACS-partnered spouse (Service Public).
Do I need a business bank account?
No, a bank account is enough, including a personal one. A dedicated account becomes mandatory if annual turnover exceeds €10,000 for 2 consecutive years, and it is advised before (Service Public, September 2026).
When must turnover be declared?
Every month, or every quarter by option, before the end of the month following the period, online on the Urssaf website. Even with no turnover, the declaration is mandatory: you write “Néant”.
Is insurance needed?
It depends on the activity: professional civil liability insurance for a regulated activity, ten-year liability in construction, insurance for a vehicle or premises used for the activity. Comprehensive professional insurance is recommended (Service Public).
Next step
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
- The calculatorFrance micro-entrepreneur contributions calculator
- The guide, in a few minutesFrance: what a micro-entrepreneur really costs
- The calculatorMargin and markup calculator
Sources
- Service Public Entreprendre — Business creation: registration formalities of a micro-enterprise (checked March 18, 2026) (in French)
- Service Public Entreprendre — Cost of the creation formalities of a sole proprietorship (EI) (checked March 18, 2026) (in French)
- INPI — Creating as a micro-entrepreneur: the steps on the one-stop shop (in French)
- Business formalities one-stop shop (in French)
- Service Public Entreprendre — Micro-entrepreneur: when to declare your turnover? (in French)
- Service Public Entreprendre — Accounting obligations of the micro-entrepreneur: registers, bank account, invoices (checked September 7, 2026) (in French)
- Service Public Entreprendre — Mandatory details on an invoice (checked August 11, 2026) (in French)
- Service Public Entreprendre — Must a micro-entrepreneur be insured? (in French)
- Service Public — Aid for business creation or takeover (Acre) and Arce (in French)
- Service Public Entreprendre — Social contributions of a micro-entrepreneur (in French)
- Service Public Entreprendre — Tax regime of the micro-enterprise: flat-rate payment and thresholds (in French)
- Service Public Entreprendre — VAT exemption (in French)
- Service Public Entreprendre — Business property contribution (CFE) (in French)
For a doubt about a regulated activity, the status or taxation, see the chamber of commerce or trades, the Urssaf or an accountant.