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Declaration of micro-entrepreneur (self-entrepreneur)

Verified 12 août 2020 - Directorate for Legal and Administrative Information (Prime Minister)

You can choose to engage in an independent business, craft or liberal activity as a self-entrepreneur. You can roll it up to another status: employee, jobseeker, public servant, farmer, retired or student. Your procedures are simplified to declare your income and pay your contributions, provided that you do not exceed the thresholds of CA excluding annual tax. You do not charge VAT. The legal form shall be that of individual undertaking (EI or EIRL).

Prerequisites for self-employment

You can become a self-entrepreneur as long as you practice as self-employed under individual undertaking (IS or EIRL).

You cannot therefore be a self-entrepreneur as a manager of a company (SA, SARL,SAS, etc.).

Status Steps

You must be registered the Directory of Commerce and Companies (RCS). This registration is free.

Online

A simple online declaration allows create your own businesseither at the Urssaf or at the one-stop shop:

Business Window: single window for business creation

Business Window Service

On-site or by mail

You can declare your self-entrepreneur activity on site by filling out a form or by sending it by mail.

Micro-entrepreneur (self-entrepreneur): declaration of start of commercial and/or craft activity (PO CMB)

Cerfa n° 15253*05 - Ministry of Economy
Other number : P0 CMB micro-entrepreneur / PO

Activity Rollup

Multiple types of activities (commercial, craft and liberal) can be combined.

Example :

You can sell computer equipment (commercial activity), be its repairer (artisanal activity) while working as a computer consultant (liberal activity).

Cumulation is possible if you meet the following 3 conditions:

  • You do many different things in a single self-organization
  • You accumulate the income (turnover) of your various self-entrepreneur activities in one and the same return
  • You report and then pay a single contribution for all the income from your different activities

You must specify in your returns what your primary activity is and which secondary activity(s).

Conditions for maintaining status: turnover thresholds

Self-Contractor status is only allowed if your annual turnover (CA HT) does not exceed the thresholds.

2 different thresholds apply according to 2 different types of benefits:

  • Business and accommodation activities
  • Unregulated services and professions

2019 revenue thresholds

  • €170,000 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €70,000 services and the liberal professions covered by BIC or BNC..

2020 revenue thresholds

  • €176,200 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €72,600 services and the liberal professions covered by BIC or BNC..

The CA thresholds are calculated based on the activity's time over a year.

This tax regime allows you to not charge VAT.

  Please note : you can remain under the self-entrepreneur status if you exceed these thresholds for 2 consecutive years, but you get out beyond 2 years of overtaking.. Also, you will be out of status if your AC is zero for 2 consecutive years.

Choosing how to tax your income

You must choose between the lump sum release (LWV) payment of your own initiative, or the default source deduction (PAS). VLF is a tax collection method that frees you from paying additional taxes on your income. The PAS is the traditional method of sampling.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You choose the lump sum discharge (LWV) option

  • You pay automatically at the same time you report your social security contributions. You report your contributions to the Urssaf which transmits for you to the tax administration. The payment of your taxes takes place as you file your returns quarterly or monthly.
  • In case of overpayment, you will not be reimbursed.
  • The VLF is reserved for self-employed entrepreneurs tax reference income (RFR) in the penultimate year (year N - 2) does not exceed a certain threshold for a share of the family quotient.
    This amount shall be increased by 50 % per half share or by 25 % per additional quarter.

The amount of tax paid by VLF is calculated at the following rates in relation to your monthly or quarterly CA (excluding tax):

  • 1% for undertakings for the sale or supply of housing (BIC)
  • 1.7% for services (BIC and BNC)
  • 2.2% non-commercial profits (NBC)

Example: to qualify for the VLF in 2020, the tax reference income (RFR) for 2018 must be less than €27,519 for each share of the family quotient (in the case of a single person).

  Warning : tax reference income (RFR) changes every year.

You choose Source Pick (PAS)

  • The PAS is your default direct debit method if you do not choose the VLF.
  • You pay a tax deposit every 15 months or every quarter (optional).
  • You are entitled to an adjustment the following year based on your real income.
  • You are reimbursed in case of overpayment by the tax administration.
Activity Change

Changes may include the following information: surname, forenames, change of address of the home or place of practice, change of spouse, change of activity, etc.

To report any changes to your business, you must complete the online self-entrepreneur activity change report either at the Single Window or at the Urssaf:

Business Window: single window for business creation

Business Window Service

Stop activity and exit status

Répondez aux questions successives et les réponses s’afficheront automatiquement

Termination

You must declare online (only) any cessation of activity with your CFE (Urssaf) or on the one-stop shop:

Business Window: single window for business creation

Business Window Service

Status Output

You automatically exit the status if you exceed the annual revenue thresholds for more than 2 consecutive years.

Similarly, you automatically exit the status if your annual AC is zero for 2 consecutive years.

You may choose to waive this status at any time on your own initiative. You must then make the declaration online (only) with your CFE (Ursaaf) or the one-stop shop:

Business Window: single window for business creation

Business Window Service

Prerequisites for self-employment

Many craft activities require qualification professional. You must provide proof of this qualification.

List of regulated craft professions lets you know if your business requires this qualification.

You can become a self-entrepreneur as long as you practice as self-employed under individual undertaking (IS or EIRL).

You cannot therefore be a self-entrepreneur as a manager of a company (SA, SARL,SAS, etc.).

Status Steps

You must be registered to the Business Directory (RM). This registration is free. You must apply for this registration either from business formalities center (CFE) in your department, or online on the one-stop shop website.

Business Window: single window for business creation

Business Window Service

  Please note : you no longer have to follow a installation preparation course (SPI). This course is however recommended for anyone wishing to become an artisan.

Online

A simple online declaration allows create your own businesseither at the Urssaf or at the one-stop shop:

Business Window: single window for business creation

Business Window Service

On-site or by mail

You can declare your self-entrepreneur activity on site by filling out a form or by sending it by mail.

Micro-entrepreneur (self-entrepreneur): declaration of start of commercial and/or craft activity (PO CMB)

Cerfa n° 15253*05 - Ministry of Economy
Other number : P0 CMB micro-entrepreneur / PO

Activity Rollup

Multiple types of activities (commercial, craft and liberal) can be combined.

Example :

You can sell computer equipment (commercial activity), be its repairer (artisanal activity) while working as a computer consultant (liberal activity).

Cumulation is possible if you meet the following 3 conditions:

  • You do many different things in a single self-organization
  • You accumulate the income (turnover) of your various self-entrepreneur activities in one and the same return
  • You report and then pay a single contribution for all the income from your different activities

You must specify in your returns what your primary activity is and which secondary activity(s).

Conditions for maintaining status: turnover thresholds (CA)

Self-Contractor status is only allowed if your annual turnover (CA HT) does not exceed the thresholds.

2 different thresholds apply according to 2 different types of benefits:

  • Business and accommodation activities
  • Unregulated services and professions

2019 revenue thresholds

  • €170,000 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €70,000 services and the liberal professions covered by BIC or BNC..

2020 revenue thresholds

  • €176,200 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €72,600 services and the liberal professions covered by BIC or BNC..

The CA thresholds are calculated based on the activity's time over a year.

This tax regime allows you to not charge VAT.

  Please note : you can remain under the self-entrepreneur status if you exceed these thresholds for 2 consecutive years, but you get out beyond 2 years of overtaking.. Also, you will be out of status if your AC is zero for 2 consecutive years.

Choosing how to tax your income

You must choose between the lump sum release (LWV) payment of your own initiative, or the default source deduction (PAS). VLF is a tax collection method that frees you from paying additional taxes on your income. The PAS is the traditional method of sampling.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You choose the lump sum discharge (LWV) option

  • You pay automatically at the same time you report your social security contributions. You report your contributions to the Urssaf which transmits for you to the tax administration. The payment of your taxes takes place as you file your returns quarterly or monthly.
  • In case of overpayment, you will not be reimbursed.
  • The VLF is reserved for self-employed entrepreneurs tax reference income (RFR) in the penultimate year (year N - 2) does not exceed a certain threshold for a share of the family quotient.
    This amount shall be increased by 50 % per half share or by 25 % per additional quarter.

The amount of tax paid by VLF is calculated at the following rates in relation to your monthly or quarterly CA (excluding tax):

  • 1% for undertakings for the sale or supply of housing (BIC)
  • 1.7% for services (BIC and BNC)
  • 2.2% non-commercial profits (NBC)

Example: to qualify for the VLF in 2020, the tax reference income (RFR) for 2018 must be less than €27,519 for each share of the family quotient (in the case of a single person).

  Warning : tax reference income (RFR) changes every year.

You choose Source Pick (PAS)

  • The PAS is your default direct debit method if you do not choose the VLF.
  • You pay a tax deposit every 15 months or every quarter (optional).
  • You are entitled to an adjustment the following year based on your real income.
  • You are reimbursed in case of overpayment by the tax administration.
Activity Change

Changes may include the following information: surname, forenames, change of address of the home or place of practice, change of spouse, change of activity, etc.

To report any changes to your business, you must complete the online self-entrepreneur activity change report either at the Single Window or at the Urssaf:

Business Window: single window for business creation

Business Window Service

Stop activity and exit status

Répondez aux questions successives et les réponses s’afficheront automatiquement

Termination

You must declare online (only) any cessation of activity with your CFE (Urssaf) or on the one-stop shop:

Business Window: single window for business creation

Business Window Service

Status Output

You automatically exit the status if you exceed the annual revenue thresholds for more than 2 consecutive years.

Similarly, you automatically exit the status if your annual AC is zero for 2 consecutive years.

You may choose to waive this status at any time on your own initiative. You must then make the declaration online (only) with your CFE (Ursaaf) or the one-stop shop:

Business Window: single window for business creation

Business Window Service

Prerequisites for self-employment
  • Your activity must belong to a unregulated liberal profession. Examples: architect, surveyor, master of works, psychologist, psychotherapist, osteopath, chiropractor, dietician, consultant, consulting engineer, guide-lecturer, mountain guide, ski instructor.
  • Examples of excluded activities: health, justice, insurance, accountants.

  Please note : artists and performers are excluded from self-employment. They create original works, they are not legally entrepreneurs.

You can become a self-entrepreneur as long as you practice as self-employed under individual undertaking (IS or EIRL).

You cannot therefore be a self-entrepreneur as a manager of a company (SA, SARL,SAS, etc.).

Status Steps

Online

A simple online declaration allows create your own businesseither at the Urssaf or at the one-stop shop:

Business Window: single window for business creation

Business Window Service

On-site or by mail

Declaration of commencement of professional activity natural person, exercised under the micro-social regime (excluding regulated professions)

Cerfa n° 13821*07 - Ministry of Economy
Other number : P0 PL micro-entrepreneur

Activity Rollup

Multiple types of activities (commercial, craft and liberal) can be combined.

Example :

You can sell computer equipment (commercial activity), be its repairer (artisanal activity) while working as a computer consultant (liberal activity).

Cumulation is possible if you meet the following 3 conditions:

  • You do many different things in a single self-organization
  • You accumulate the income (turnover) of your various self-entrepreneur activities in one and the same return
  • You report and then pay a single contribution for all the income from your different activities

You must specify in your returns what your primary activity is and which secondary activity(s).

Conditions for maintaining status: turnover thresholds (CA)

Self-Contractor status is only allowed if your annual turnover (CA HT) does not exceed the thresholds.

2 different thresholds apply according to 2 different types of benefits:

  • Business and accommodation activities
  • Unregulated services and professions

2019 revenue thresholds

  • €170,000 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €70,000 services and the liberal professions covered by BIC or BNC..

2020 revenue thresholds

  • €176,200 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €72,600 services and the liberal professions covered by BIC or BNC..

The CA thresholds are calculated based on the activity's time over a year.

This tax regime allows you to not charge VAT.

  Please note : you can remain under the self-entrepreneur status if you exceed these thresholds for 2 consecutive years, but you get out beyond 2 years of overtaking.. Also, you will be out of status if your AC is zero for 2 consecutive years.

Choosing how to tax your income

You must choose between the lump sum release (LWV) payment of your own initiative, or the default source deduction (PAS). VLF is a tax collection method that frees you from paying additional taxes on your income. The PAS is the traditional method of sampling.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You choose the lump sum discharge (LWV) option

  • You pay automatically at the same time you report your social security contributions. You report your contributions to the Urssaf which transmits for you to the tax administration. The payment of your taxes takes place as you file your returns quarterly or monthly.
  • In case of overpayment, you will not be reimbursed.
  • The VLF is reserved for self-employed entrepreneurs tax reference income (RFR) in the penultimate year (year N - 2) does not exceed a certain threshold for a share of the family quotient.
    This amount shall be increased by 50 % per half share or by 25 % per additional quarter.

The amount of tax paid by VLF is calculated at the following rates in relation to your monthly or quarterly CA (excluding tax):

  • 1% for undertakings for the sale or supply of housing (BIC)
  • 1.7% for services (BIC and BNC)
  • 2.2% non-commercial profits (NBC)

Example: to qualify for the VLF in 2020, the tax reference income (RFR) for 2018 must be less than €27,519 for each share of the family quotient (in the case of a single person).

  Warning : tax reference income (RFR) changes every year.

You choose Source Pick (PAS)

  • The PAS is your default direct debit method if you do not choose the VLF.
  • You pay a tax deposit every 15 months or every quarter (optional).
  • You are entitled to an adjustment the following year based on your real income.
  • You are reimbursed in case of overpayment by the tax administration.
Activity Change

Changes may include the following information: surname, forenames, change of address of the home or place of practice, change of spouse, change of activity, etc.

To report any changes to your business, you must complete the online self-entrepreneur activity change report either at the Single Window or at the Urssaf:

Business Window: single window for business creation

Business Window Service

Stop activity and exit status

Répondez aux questions successives et les réponses s’afficheront automatiquement

Termination

You must declare online (only) any cessation of activity with your CFE (Urssaf) or on the one-stop shop:

Business Window: single window for business creation

Business Window Service

Status Output

You automatically exit the status if you exceed the annual revenue thresholds for more than 2 consecutive years.

Similarly, you automatically exit the status if your annual AC is zero for 2 consecutive years.

You may choose to waive this status at any time on your own initiative. You must then make the declaration online (only) with your CFE (Ursaaf) or the one-stop shop:

Business Window: single window for business creation

Business Window Service

Prerequisites for self-employment status

You can accumulate an employee activity in CDI or CDD in private with another activity as a self-entrepreneur.

You can become a self-entrepreneur as long as you practice as self-employed under individual undertaking (IS or EIRL).

You cannot therefore be a self-entrepreneur as a manager of a company (SA, SARL,SAS, etc.).

  • You do not have to receive explicit permission from your employer.
  • You must verify that your employment contract does not contain a non-competition clause or an exclusivity clause prohibiting you from engaging in any other activity.
  • You must work as a self-entrepreneur outside of your hours of paid work.
  • You can work without a time limit.
You want to combine multiple complementary activities

Multiple types of activities (commercial, craft and liberal) can be combined.

Example :

You can sell computer equipment (commercial activity), be its repairer (artisanal activity) while working as a computer consultant (liberal activity).

Cumulation is possible if you meet the following 3 conditions:

  • You do many different things in a single self-organization
  • You accumulate the income (turnover) of your various self-entrepreneur activities in one and the same return
  • You report and then pay a single contribution for all the income from your different activities

You must specify in your returns what your primary activity is and which secondary activity(s).

Status Steps

Online

A simple online declaration allows create your own businesseither at the Urssaf or at the one-stop shop:

Business Window: single window for business creation

Business Window Service

On-site or by mail

You must fill out one of the two forms corresponding to the activity you have chosen: either commercial and/or artisanal or liberal.

You can declare your self-entrepreneur activity on site by filling out a form or by sending it by mail.

Micro-entrepreneur (self-entrepreneur): declaration of start of commercial and/or craft activity (PO CMB)

Cerfa n° 15253*05 - Ministry of Economy
Other number : P0 CMB micro-entrepreneur / PO

Declaration of commencement of professional activity natural person, exercised under the micro-social regime (excluding regulated professions)

Cerfa n° 13821*07 - Ministry of Economy
Other number : P0 PL micro-entrepreneur

Conditions for maintaining status: turnover thresholds (CA)

Self-Contractor status is only allowed if your annual turnover (CA HT) does not exceed the thresholds.

2 different thresholds apply according to 2 different types of benefits:

  • Business and accommodation activities
  • Unregulated services and professions

2019 revenue thresholds

  • €170,000 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €70,000 services and the liberal professions covered by BIC or BNC..

2020 revenue thresholds

  • €176,200 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €72,600 services and the liberal professions covered by BIC or BNC..

The CA thresholds are calculated based on the activity's time over a year.

This tax regime allows you to not charge VAT.

  Please note : you can remain under the self-entrepreneur status if you exceed these thresholds for 2 consecutive years, but you get out beyond 2 years of overtaking.. Also, you will be out of status if your AC is zero for 2 consecutive years.

Choosing how to tax your complementary income

You must choose between the lump sum release (LWV) payment of your own initiative, or the default source deduction (PAS). VLF is a tax collection method that frees you from paying additional taxes on your income. The PAS is the traditional method of sampling.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You choose the lump sum discharge (LWV) option

  • You pay automatically at the same time you report your social security contributions. You report your contributions to the Urssaf which transmits for you to the tax administration. The payment of your taxes takes place as you file your returns quarterly or monthly.
  • In case of overpayment, you will not be reimbursed.
  • The VLF is reserved for self-employed entrepreneurs tax reference income (RFR) in the penultimate year (year N - 2) does not exceed a certain threshold for a share of the family quotient.
    This amount shall be increased by 50 % per half share or by 25 % per additional quarter.

The amount of tax paid by VLF is calculated at the following rates in relation to your monthly or quarterly CA (excluding tax):

  • 1% for undertakings for the sale or supply of housing (BIC)
  • 1.7% for services (BIC and BNC)
  • 2.2% non-commercial profits (NBC)

Example: to qualify for the VLF in 2020, the tax reference income (RFR) for 2018 must be less than €27,519 for each share of the family quotient (in the case of a single person).

  Warning : tax reference income (RFR) changes every year.

You choose Source Pick (PAS)

  • The PAS is your default direct debit method if you do not choose the VLF.
  • You pay a tax deposit every 15 months or every quarter (optional).
  • You are entitled to an adjustment the following year based on your real income.
  • You are reimbursed in case of overpayment by the tax administration.
Editing your add-on activity

Changes may include the following information: surname, forenames, change of address of the home or place of practice, change of spouse, change of activity, etc.

To report any changes to your business, you must complete the online self-entrepreneur activity change report either at the Single Window or at the Urssaf:

Business Window: single window for business creation

Business Window Service

Termination of complementary activity and exit from status

Répondez aux questions successives et les réponses s’afficheront automatiquement

Termination

You must declare online (only) any cessation of activity with your CFE (Urssaf) or on the one-stop shop:

Business Window: single window for business creation

Business Window Service

Status Output

You automatically exit the status if you exceed the annual revenue thresholds for more than 2 consecutive years.

Similarly, you automatically exit the status if your annual AC is zero for 2 consecutive years.

You may choose to waive this status at any time on your own initiative. You must then make the declaration online (only) with your CFE (Ursaaf) or the one-stop shop:

Business Window: single window for business creation

Business Window Service

Prerequisites for self-employment

You can become a self-entrepreneur as long as you practice as self-employed under individual undertaking (IS or EIRL).

You cannot therefore be a self-entrepreneur as a manager of a company (SA, SARL,SAS, etc.).

  FYI : your benefits are partially maintained if they are unemployment insurance benefits, the ARE (return-to-work allowance) and the ACRE (help for entrepreneurs and entrepreneurs).

Status Steps

Online

A simple online declaration allows create your own businesseither at the Urssaf or at the one-stop shop:

Business Window: single window for business creation

Business Window Service

On-site or by mail

You must fill out one of the two forms corresponding to the activity you have chosen: either commercial and/or artisanal or liberal.

You can declare your self-entrepreneur activity on site by filling out a form or by sending it by mail.

Micro-entrepreneur (self-entrepreneur): declaration of start of commercial and/or craft activity (PO CMB)

Cerfa n° 15253*05 - Ministry of Economy
Other number : P0 CMB micro-entrepreneur / PO

Declaration of commencement of professional activity natural person, exercised under the micro-social regime (excluding regulated professions)

Cerfa n° 13821*07 - Ministry of Economy
Other number : P0 PL micro-entrepreneur

Activity Rollup

Multiple types of activities (commercial, craft and liberal) can be combined.

Example :

You can sell computer equipment (commercial activity), be its repairer (artisanal activity) while working as a computer consultant (liberal activity).

Cumulation is possible if you meet the following 3 conditions:

  • You do many different things in a single self-organization
  • You accumulate the income (turnover) of your various self-entrepreneur activities in one and the same return
  • You report and then pay a single contribution for all the income from your different activities

You must specify in your returns what your primary activity is and which secondary activity(s).

Conditions for maintaining status: turnover thresholds (CA)

Self-Contractor status is only allowed if your annual turnover (CA HT) does not exceed the thresholds.

2 different thresholds apply according to 2 different types of benefits:

  • Business and accommodation activities
  • Unregulated services and professions

2019 revenue thresholds

  • €170,000 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €70,000 services and the liberal professions covered by BIC or BNC..

2020 revenue thresholds

  • €176,200 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €72,600 services and the liberal professions covered by BIC or BNC..

The CA thresholds are calculated based on the activity's time over a year.

This tax regime allows you to not charge VAT.

  Please note : you can remain under the self-entrepreneur status if you exceed these thresholds for 2 consecutive years, but you get out beyond 2 years of overtaking.. Also, you will be out of status if your AC is zero for 2 consecutive years.

Choosing how to tax your income

You must choose between the lump sum release (LWV) payment of your own initiative, or the default source deduction (PAS). VLF is a tax collection method that frees you from paying additional taxes on your income. The PAS is the traditional method of sampling.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You choose the lump sum discharge (LWV) option

  • You pay automatically at the same time you report your social security contributions. You report your contributions to the Urssaf which transmits for you to the tax administration. The payment of your taxes takes place as you file your returns quarterly or monthly.
  • In case of overpayment, you will not be reimbursed.
  • The VLF is reserved for self-employed entrepreneurs tax reference income (RFR) in the penultimate year (year N - 2) does not exceed a certain threshold for a share of the family quotient.
    This amount shall be increased by 50 % per half share or by 25 % per additional quarter.

The amount of tax paid by VLF is calculated at the following rates in relation to your monthly or quarterly CA (excluding tax):

  • 1% for undertakings for the sale or supply of housing (BIC)
  • 1.7% for services (BIC and BNC)
  • 2.2% non-commercial profits (NBC)

Example: to qualify for the VLF in 2020, the tax reference income (RFR) for 2018 must be less than €27,519 for each share of the family quotient (in the case of a single person).

  Warning : tax reference income (RFR) changes every year.

You choose Source Pick (PAS)

  • The PAS is your default direct debit method if you do not choose the VLF.
  • You pay a tax deposit every 15 months or every quarter (optional).
  • You are entitled to an adjustment the following year based on your real income.
  • You are reimbursed in case of overpayment by the tax administration.
Activity Change

Changes may include the following information: surname, forenames, change of address of the home or place of practice, change of spouse, change of activity, etc.

To report any changes to your business, you must complete the online self-entrepreneur activity change report either at the Single Window or at the Urssaf:

Business Window: single window for business creation

Business Window Service

Stop activity and exit status

Répondez aux questions successives et les réponses s’afficheront automatiquement

Termination

You must declare online (only) any cessation of activity with your CFE (Urssaf) or on the one-stop shop:

Business Window: single window for business creation

Business Window Service

Status Output

You automatically exit the status if you exceed the annual revenue thresholds for more than 2 consecutive years.

Similarly, you automatically exit the status if your annual AC is zero for 2 consecutive years.

You may choose to waive this status at any time on your own initiative. You must then make the declaration online (only) with your CFE (Ursaaf) or the one-stop shop:

Business Window: single window for business creation

Business Window Service

Prerequisites for self-employment status

You can have civil servant status and create a self-employment..

To do this, you must meet the following 5 conditions:

  • You must work part-time in the public service. This part-time must be more than half-time.
  • You must notify and seek permission from your supervisor.
  • Your self-contractor activity must not interfere with your service.
  • Your self-entrepreneur activity should not be considered a unlawful taking of interest..
  • Your self-employment activity must be carried out outside your working hours.

You can become a self-entrepreneur as long as you practice as self-employed under individual undertaking (IS or EIRL).

You cannot therefore be a self-entrepreneur as a manager of a company (SA, SARL,SAS, etc.).

You want to combine multiple complementary activities

Multiple types of activities (commercial, craft and liberal) can be combined.

Example :

You can sell computer equipment (commercial activity), be its repairer (artisanal activity) while working as a computer consultant (liberal activity).

Cumulation is possible if you meet the following 3 conditions:

  • You do many different things in a single self-organization
  • You accumulate the income (turnover) of your various self-entrepreneur activities in one and the same return
  • You report and then pay a single contribution for all the income from your different activities

You must specify in your returns what your primary activity is and which secondary activity(s).

Status Steps

Online

A simple online declaration allows create your own businesseither at the Urssaf or at the one-stop shop:

Business Window: single window for business creation

Business Window Service

On-site or by mail

You must fill out one of the two forms corresponding to the activity you have chosen: either commercial and/or artisanal or liberal.

You can declare your self-entrepreneur activity on site by filling out a form or by sending it by mail.

Micro-entrepreneur (self-entrepreneur): declaration of start of commercial and/or craft activity (PO CMB)

Cerfa n° 15253*05 - Ministry of Economy
Other number : P0 CMB micro-entrepreneur / PO

Declaration of commencement of professional activity natural person, exercised under the micro-social regime (excluding regulated professions)

Cerfa n° 13821*07 - Ministry of Economy
Other number : P0 PL micro-entrepreneur

Conditions for maintaining status: turnover thresholds (CA)

Self-Contractor status is only allowed if your annual turnover (CA HT) does not exceed the thresholds.

2 different thresholds apply according to 2 different types of benefits:

  • Business and accommodation activities
  • Unregulated services and professions

2019 revenue thresholds

  • €170,000 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €70,000 services and the liberal professions covered by BIC or BNC..

2020 revenue thresholds

  • €176,200 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €72,600 services and the liberal professions covered by BIC or BNC..

The CA thresholds are calculated based on the activity's time over a year.

This tax regime allows you to not charge VAT.

  Please note : you can remain under the self-entrepreneur status if you exceed these thresholds for 2 consecutive years, but you get out beyond 2 years of overtaking.. Also, you will be out of status if your AC is zero for 2 consecutive years.

Choosing how to tax your complementary income

You must choose between the lump sum release (LWV) payment of your own initiative, or the default source deduction (PAS). VLF is a tax collection method that frees you from paying additional taxes on your income. The PAS is the traditional method of sampling.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You choose the lump sum discharge (LWV) option

  • You pay automatically at the same time you report your social security contributions. You report your contributions to the Urssaf which transmits for you to the tax administration. The payment of your taxes takes place as you file your returns quarterly or monthly.
  • In case of overpayment, you will not be reimbursed.
  • The VLF is reserved for self-employed entrepreneurs tax reference income (RFR) in the penultimate year (year N - 2) does not exceed a certain threshold for a share of the family quotient.
    This amount shall be increased by 50 % per half share or by 25 % per additional quarter.

The amount of tax paid by VLF is calculated at the following rates in relation to your monthly or quarterly CA (excluding tax):

  • 1% for undertakings for the sale or supply of housing (BIC)
  • 1.7% for services (BIC and BNC)
  • 2.2% non-commercial profits (NBC)

Example: to qualify for the VLF in 2020, the tax reference income (RFR) for 2018 must be less than €27,519 for each share of the family quotient (in the case of a single person).

  Warning : tax reference income (RFR) changes every year.

You choose Source Pick (PAS)

  • The PAS is your default direct debit method if you do not choose the VLF.
  • You pay a tax deposit every 15 months or every quarter (optional).
  • You are entitled to an adjustment the following year based on your real income.
  • You are reimbursed in case of overpayment by the tax administration.
Editing your add-on activity

Changes may include the following information: surname, forenames, change of address of the home or place of practice, change of spouse, change of activity, etc.

To report any changes to your business, you must complete the online self-entrepreneur activity change report either at the Single Window or at the Urssaf:

Business Window: single window for business creation

Business Window Service

Termination of complementary activity and exit from status

Répondez aux questions successives et les réponses s’afficheront automatiquement

Termination

You must declare online (only) any cessation of activity with your CFE (Urssaf) or on the one-stop shop:

Business Window: single window for business creation

Business Window Service

Status Output

You automatically exit the status if you exceed the annual revenue thresholds for more than 2 consecutive years.

Similarly, you automatically exit the status if your annual AC is zero for 2 consecutive years.

You may choose to waive this status at any time on your own initiative. You must then make the declaration online (only) with your CFE (Ursaaf) or the one-stop shop:

Business Window: single window for business creation

Business Window Service

Prerequisites for self-employment status

You must meet the following 3 conditions:

You can become a self-entrepreneur as long as you practice as self-employed under individual undertaking (IS or EIRL).

You cannot therefore be a self-entrepreneur as a manager of a company (SA, SARL,SAS, etc.).

You want to combine multiple activities

Multiple types of activities (commercial, craft and liberal) can be combined.

Example :

You can sell computer equipment (commercial activity), be its repairer (artisanal activity) while working as a computer consultant (liberal activity).

Cumulation is possible if you meet the following 3 conditions:

  • You do many different things in a single self-organization
  • You accumulate the income (turnover) of your various self-entrepreneur activities in one and the same return
  • You report and then pay a single contribution for all the income from your different activities

You must specify in your returns what your primary activity is and which secondary activity(s).

Status Steps

Online

A simple online declaration allows create your own businesseither at the Urssaf or at the one-stop shop:

Business Window: single window for business creation

Business Window Service

On-site or by mail

You must fill out one of the two forms corresponding to the activity you have chosen: either commercial and/or artisanal or liberal.

You can declare your self-entrepreneur activity on site by filling out a form or by sending it by mail.

Micro-entrepreneur (self-entrepreneur): declaration of start of commercial and/or craft activity (PO CMB)

Cerfa n° 15253*05 - Ministry of Economy
Other number : P0 CMB micro-entrepreneur / PO

Declaration of commencement of professional activity natural person, exercised under the micro-social regime (excluding regulated professions)

Cerfa n° 13821*07 - Ministry of Economy
Other number : P0 PL micro-entrepreneur

Conditions for maintaining status: turnover thresholds

Self-Contractor status is only allowed if your annual turnover (CA HT) does not exceed the thresholds.

2 different thresholds apply according to 2 different types of benefits:

  • Business and accommodation activities
  • Unregulated services and professions

2019 revenue thresholds

  • €170,000 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €70,000 services and the liberal professions covered by BIC or BNC..

2020 revenue thresholds

  • €176,200 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €72,600 services and the liberal professions covered by BIC or BNC..

The CA thresholds are calculated based on the activity's time over a year.

This tax regime allows you to not charge VAT.

  Please note : you can remain under the self-entrepreneur status if you exceed these thresholds for 2 consecutive years, but you get out beyond 2 years of overtaking.. Also, you will be out of status if your AC is zero for 2 consecutive years.

Choosing how to tax your complementary income

You must choose between the lump sum release (LWV) payment of your own initiative, or the default source deduction (PAS). VLF is a tax collection method that frees you from paying additional taxes on your income. The PAS is the traditional method of sampling.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You choose the lump sum discharge (LWV) option

  • You pay automatically at the same time you report your social security contributions. You report your contributions to the Urssaf which transmits for you to the tax administration. The payment of your taxes takes place as you file your returns quarterly or monthly.
  • In case of overpayment, you will not be reimbursed.
  • The VLF is reserved for self-employed entrepreneurs tax reference income (RFR) in the penultimate year (year N - 2) does not exceed a certain threshold for a share of the family quotient.
    This amount shall be increased by 50 % per half share or by 25 % per additional quarter.

The amount of tax paid by VLF is calculated at the following rates in relation to your monthly or quarterly CA (excluding tax):

  • 1% for undertakings for the sale or supply of housing (BIC)
  • 1.7% for services (BIC and BNC)
  • 2.2% non-commercial profits (NBC)

Example: to qualify for the VLF in 2020, the tax reference income (RFR) for 2018 must be less than €27,519 for each share of the family quotient (in the case of a single person).

  Warning : tax reference income (RFR) changes every year.

You choose Source Pick (PAS)

  • The PAS is your default direct debit method if you do not choose the VLF.
  • You pay a tax deposit every 15 months or every quarter (optional).
  • You are entitled to an adjustment the following year based on your real income.
  • You are reimbursed in case of overpayment by the tax administration.
Editing your business

Changes may include the following information: surname, forenames, change of address of the home or place of practice, change of spouse, change of activity, etc.

To report any changes to your business, you must complete the online self-entrepreneur activity change report either at the Single Window or at the Urssaf:

Business Window: single window for business creation

Business Window Service

Stop activity and exit status

Répondez aux questions successives et les réponses s’afficheront automatiquement

Termination

You must declare online (only) any cessation of activity with your CFE (Urssaf) or on the one-stop shop:

Business Window: single window for business creation

Business Window Service

Status Output

You automatically exit the status if you exceed the annual revenue thresholds for more than 2 consecutive years.

Similarly, you automatically exit the status if your annual AC is zero for 2 consecutive years.

You may choose to waive this status at any time on your own initiative. You must then make the declaration online (only) with your CFE (Ursaaf) or the one-stop shop:

Business Window: single window for business creation

Business Window Service

Prerequisites for self-employment status

Your self-entrepreneur activity should not be an agricultural activity.

You can, for example, carry out an activity of repair of agricultural machinery by presenting a proof of craft professional qualification .. You can also engage in a commercial activity of buying and reselling agricultural equipment.

You can become a self-entrepreneur as long as you practice as self-employed under individual undertaking (IS or EIRL).

You cannot therefore be a self-entrepreneur as a manager of a company (SA, SARL,SAS, etc.).

You want to combine multiple complementary activities

Multiple types of activities (commercial, craft and liberal) can be combined.

Example :

You can sell computer equipment (commercial activity), be its repairer (artisanal activity) while working as a computer consultant (liberal activity).

Cumulation is possible if you meet the following 3 conditions:

  • You do many different things in a single self-organization
  • You accumulate the income (turnover) of your various self-entrepreneur activities in one and the same return
  • You report and then pay a single contribution for all the income from your different activities

You must specify in your returns what your primary activity is and which secondary activity(s).

Status Steps

Online

A simple online declaration allows create your own businesseither at the Urssaf or at the one-stop shop:

Business Window: single window for business creation

Business Window Service

On-site or by mail

You must fill out one of the two forms corresponding to the activity you have chosen: either commercial and/or artisanal or liberal.

You can declare your self-entrepreneur activity on site by filling out a form or by sending it by mail.

Micro-entrepreneur (self-entrepreneur): declaration of start of commercial and/or craft activity (PO CMB)

Cerfa n° 15253*05 - Ministry of Economy
Other number : P0 CMB micro-entrepreneur / PO

Declaration of commencement of professional activity natural person, exercised under the micro-social regime (excluding regulated professions)

Cerfa n° 13821*07 - Ministry of Economy
Other number : P0 PL micro-entrepreneur

Conditions for maintaining status: turnover thresholds (CA)

Self-Contractor status is only allowed if your annual turnover (CA HT) does not exceed the thresholds.

2 different thresholds apply according to 2 different types of benefits:

  • Business and accommodation activities
  • Unregulated services and professions

2019 revenue thresholds

  • €170,000 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €70,000 services and the liberal professions covered by BIC or BNC..

2020 revenue thresholds

  • €176,200 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €72,600 services and the liberal professions covered by BIC or BNC..

The CA thresholds are calculated based on the activity's time over a year.

This tax regime allows you to not charge VAT.

  Please note : you can remain under the self-entrepreneur status if you exceed these thresholds for 2 consecutive years, but you get out beyond 2 years of overtaking.. Also, you will be out of status if your AC is zero for 2 consecutive years.

Choosing how to tax your complementary income

You must choose between the lump sum release (LWV) payment of your own initiative, or the default source deduction (PAS). VLF is a tax collection method that frees you from paying additional taxes on your income. The PAS is the traditional method of sampling.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You choose the lump sum discharge (LWV) option

  • You pay automatically at the same time you report your social security contributions. You report your contributions to the Urssaf which transmits for you to the tax administration. The payment of your taxes takes place as you file your returns quarterly or monthly.
  • In case of overpayment, you will not be reimbursed.
  • The VLF is reserved for self-employed entrepreneurs tax reference income (RFR) in the penultimate year (year N - 2) does not exceed a certain threshold for a share of the family quotient.
    This amount shall be increased by 50 % per half share or by 25 % per additional quarter.

The amount of tax paid by VLF is calculated at the following rates in relation to your monthly or quarterly CA (excluding tax):

  • 1% for undertakings for the sale or supply of housing (BIC)
  • 1.7% for services (BIC and BNC)
  • 2.2% non-commercial profits (NBC)

Example: to qualify for the VLF in 2020, the tax reference income (RFR) for 2018 must be less than €27,519 for each share of the family quotient (in the case of a single person).

  Warning : tax reference income (RFR) changes every year.

You choose Source Pick (PAS)

  • The PAS is your default direct debit method if you do not choose the VLF.
  • You pay a tax deposit every 15 months or every quarter (optional).
  • You are entitled to an adjustment the following year based on your real income.
  • You are reimbursed in case of overpayment by the tax administration.
Editing your add-on activity

Changes may include the following information: surname, forenames, change of address of the home or place of practice, change of spouse, change of activity, etc.

To report any changes to your business, you must complete the online self-entrepreneur activity change report either at the Single Window or at the Urssaf:

Business Window: single window for business creation

Business Window Service

Termination of complementary activity and exit from status

Répondez aux questions successives et les réponses s’afficheront automatiquement

Termination

You must declare online (only) any cessation of activity with your CFE (Urssaf) or on the one-stop shop:

Business Window: single window for business creation

Business Window Service

Status Output

You automatically exit the status if you exceed the annual revenue thresholds for more than 2 consecutive years.

Similarly, you automatically exit the status if your annual AC is zero for 2 consecutive years.

You may choose to waive this status at any time on your own initiative. You must then make the declaration online (only) with your CFE (Ursaaf) or the one-stop shop:

Business Window: single window for business creation

Business Window Service

Prerequisites for self-employment status

You can become a self-entrepreneur as long as you practice as self-employed under individual undertaking (IS or EIRL).

You cannot therefore be a self-entrepreneur as a manager of a company (SA, SARL,SAS, etc.).

You want to combine multiple activities

Multiple types of activities (commercial, craft and liberal) can be combined.

Example :

You can sell computer equipment (commercial activity), be its repairer (artisanal activity) while working as a computer consultant (liberal activity).

Cumulation is possible if you meet the following 3 conditions:

  • You do many different things in a single self-organization
  • You accumulate the income (turnover) of your various self-entrepreneur activities in one and the same return
  • You report and then pay a single contribution for all the income from your different activities

You must specify in your returns what your primary activity is and which secondary activity(s).

Status Steps

Online

A simple online declaration allows create your own businesseither at the Urssaf or at the one-stop shop:

Business Window: single window for business creation

Business Window Service

On-site or by mail

You must fill out one of the two forms corresponding to the activity you have chosen: either commercial and/or artisanal or liberal.

You can declare your self-entrepreneur activity on site by filling out a form or by sending it by mail.

Micro-entrepreneur (self-entrepreneur): declaration of start of commercial and/or craft activity (PO CMB)

Cerfa n° 15253*05 - Ministry of Economy
Other number : P0 CMB micro-entrepreneur / PO

Declaration of commencement of professional activity natural person, exercised under the micro-social regime (excluding regulated professions)

Cerfa n° 13821*07 - Ministry of Economy
Other number : P0 PL micro-entrepreneur

Conditions for maintaining status: turnover thresholds (CA)

Self-Contractor status is only allowed if your annual turnover (CA HT) does not exceed the thresholds.

2 different thresholds apply according to 2 different types of benefits:

  • Business and accommodation activities
  • Unregulated services and professions

2019 revenue thresholds

  • €170,000 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €70,000 services and the liberal professions covered by BIC or BNC..

2020 revenue thresholds

  • €176,200 for commercial activities of purchase/sale of goods, objects, supplies, catering to take away or on the spot, manufacturing of products (sewing, jewelry...) or for hosting services (hotels, bed and breakfast, rural cottages, furnished with tourism)
  • €72,600 services and the liberal professions covered by BIC or BNC..

The CA thresholds are calculated based on the activity's time over a year.

This tax regime allows you to not charge VAT.

  Please note : you can remain under the self-entrepreneur status if you exceed these thresholds for 2 consecutive years, but you get out beyond 2 years of overtaking.. Also, you will be out of status if your AC is zero for 2 consecutive years.

Choosing how to tax your complementary income

You must choose between the lump sum release (LWV) payment of your own initiative, or the default source deduction (PAS). VLF is a tax collection method that frees you from paying additional taxes on your income. The PAS is the traditional method of sampling.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You choose the lump sum discharge (LWV) option

  • You pay automatically at the same time you report your social security contributions. You report your contributions to the Urssaf which transmits for you to the tax administration. The payment of your taxes takes place as you file your returns quarterly or monthly.
  • In case of overpayment, you will not be reimbursed.
  • The VLF is reserved for self-employed entrepreneurs tax reference income (RFR) in the penultimate year (year N - 2) does not exceed a certain threshold for a share of the family quotient.
    This amount shall be increased by 50 % per half share or by 25 % per additional quarter.

The amount of tax paid by VLF is calculated at the following rates in relation to your monthly or quarterly CA (excluding tax):

  • 1% for undertakings for the sale or supply of housing (BIC)
  • 1.7% for services (BIC and BNC)
  • 2.2% non-commercial profits (NBC)

Example: to qualify for the VLF in 2020, the tax reference income (RFR) for 2018 must be less than €27,519 for each share of the family quotient (in the case of a single person).

  Warning : tax reference income (RFR) changes every year.

You choose Source Pick (PAS)

  • The PAS is your default direct debit method if you do not choose the VLF.
  • You pay a tax deposit every 15 months or every quarter (optional).
  • You are entitled to an adjustment the following year based on your real income.
  • You are reimbursed in case of overpayment by the tax administration.
Editing your business

Changes may include the following information: surname, forenames, change of address of the home or place of practice, change of spouse, change of activity, etc.

To report any changes to your business, you must complete the online self-entrepreneur activity change report either at the Single Window or at the Urssaf:

Business Window: single window for business creation

Business Window Service

Stop activity and exit status

Répondez aux questions successives et les réponses s’afficheront automatiquement

Termination

You must declare online (only) any cessation of activity with your CFE (Urssaf) or on the one-stop shop:

Business Window: single window for business creation

Business Window Service

Status Output

You automatically exit the status if you exceed the annual revenue thresholds for more than 2 consecutive years.

Similarly, you automatically exit the status if your annual AC is zero for 2 consecutive years.

You may choose to waive this status at any time on your own initiative. You must then make the declaration online (only) with your CFE (Ursaaf) or the one-stop shop:

Business Window: single window for business creation

Business Window Service