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You can choose self-employment status if you are self-employed. You must choose the legal status of ISIS orEIRL and meet a turnover threshold. Your steps are simplified. This status allows you to combine activities of a different nature (commercial, craft and/or liberal) and to work in parallel with a main activity: employee, jobseeker, farmer, civil servant, retired, student.
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.).
If you are a trader or a craftsman, you must be registered to RCS or RM..
- If you start your business, you are automatically registered when you activity report..
- If you are already active, you must register by filling out the form cerfa no. 15260..
Give your company a name
You must give name (also called social) to your own company.
Domiciliation of your company
Legal status of your company
You must choose between the following 3 legal statuses:
- EI (individual undertaking)
You make your choice in your activity report..
Payment of your social security contributions
You must choose to pay your dues monthly or quarterly.
You make your choice in your activity report..
How you tax
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.
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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.
Status of your spouse
If your spouse or partner of Pacs is involved in your activity (even irregularly), you must report it at your activity report..
You have to reporting your activity.. This statement allows you to automatically create your own business. It can be done online or on site or by mail. In the case of an on-site or by mail declaration, you must fill out a form that is different depending on whether your activity is commercial and/or artisanal or liberal.
A simple online declaration allows create your own businesseither at the Urssaf or at the one-stop shop:
Manage your self-entrepreneur activity
Business Window: single window for business creation
Business Window Service
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
Who shall I contact
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
Revenue (CA) requirements to maintain your status
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.
You are exempted from providing an accounting balance sheet of your activity. You only need to provide list of receipts and purchases..
The CA declaration is required. If the AC is zero, simply enter « None » box.
FYI : you cannot deduct professional your turnover (costs of supplies, meals, etc.), or recover VAT, or amortize your hardware.
You do not pay a contribution if your turnover (turnover) is zero.
You pay your dues according to a plan in proportion to your AC..
You choose to report your CA monthly or quarterly.
You are exempt from paying and charging VAT (VAT deductible).
You exempt of the following 2 contributions: