Registering as Self-Employed in France

Yes. Anyone working in France must have an official legal status. If you are operating as a freelancer, consultant, contractor or offering services independently, you will need to register as a self-employed worker (micro-entrepreneur / auto-entrepreneur) before you begin trading. This registration provides you with a SIRET number, which is mandatory for issuing invoices legally in France. Without a registered status and SIRET, you cannot legally invoice clients.

This is one of the most common questions. The total amount of tax depends on your activity and chosen structure. As a general guide, self-employed individuals under the micro-entrepreneur status can expect to pay approximately: • 22% to 23% in social contributions • Income tax (if opting for prélèvement libératoire) • Plus the annual business tax (CFE) In practical terms, many self-employed people should budget around 25–30% of turnover to cover social charges, income tax and business tax combined. We always recommend reviewing your projected income to avoid surprises.

The micro-entrepreneur (auto-entrepreneur) status is the simplest and lightest business structure administratively. It is designed for small businesses and freelancers starting out. It offers: • Simplified registration • Reduced accounting obligations • Lower social contributions compared to other structures However, it may not be suitable if: • You plan to subcontract regularly • You expect to invoice more than €72,000 per year (services) • You have significant business expenses • You need to recover VAT In those cases, a different company structure may be more appropriate. We can talk you through the options and refer you to trusted bilingual accountants if needed.

No. Under the micro-entrepreneur regime, you cannot deduct business expenses. Social charges are calculated on your total turnover - not your profit. For example, if you invoice €2,000 in a month, your social contributions are calculated on the full €2,000, even if you had expenses. This makes the regime attractive for low-expense service providers, but less suitable for businesses with high operating costs.

For service providers: • Maximum turnover threshold: €72,000 per year (excluding VAT) • VAT exemption threshold: €37,500 per year If you remain below the VAT threshold, you benefit from franchise en base de TVA, meaning you do not charge VAT on your invoices. If you exceed it, VAT registration becomes mandatory.

You can legally begin working from the moment your application is submitted. However, full registration with all French administrative bodies can take several weeks - sometimes a few months - before everything is fully processed. Your SIRET number is usually issued first, which allows you to invoice legally.

That is completely normal. Choosing the right business structure in France can feel overwhelming, especially if you are unfamiliar with the system. As a fully bilingual and bicultural team, we understand both the French administrative framework and the concerns of English-speaking entrepreneurs. We will: • Talk you through the basic company options in France • Explain the pros and cons clearly • Help you assess whether micro-entrepreneur fits your activity • Refer you to trusted bilingual accountants if a different structure is required

Our fixed fee is €385. This includes: • Full guidance through the micro-entrepreneur registration process • Obtaining your SIRET number • Setting up relevant online accounts (URSSAF, impôts, etc.) • Guidance through your first income declaration • Ongoing answers to your administrative questions during setup Our aim is to make the process clear, efficient and stress-free.

Income is declared online via the URSSAF auto-entrepreneur portal. You can choose to declare: • Monthly • Quarterly Social contributions are paid at the same time as your declaration. In addition, you must complete a yearly income tax return through the French tax office (impôts) website. We guide you through your first declaration so you understand exactly how it works.

The CFE (Cotisation Foncière des Entreprises) is a local business tax applied to businesses in France. Important points to know: 1. You begin paying CFE from the second December after registration. 2. The amount varies depending on your region, activity and income. 3. As a general estimate, expect between €210 and €800 per year. This often surprises new entrepreneurs, so we make sure you are aware of it in advance.

French invoices must contain specific mandatory information, including: • Your SIRET number • Legal wording regarding VAT • Client details • Sequential invoice numbering