Qu'est-ce que le régime de la micro-entreprise
It is the simplified self-employment scheme, created in 2009 under the name auto-entrepreneur and direct successor to that system. Its core idea: social contributions are calculated as a percentage of turnover, not on an estimated base, and accounting is reduced to keeping a record of invoices.
The scheme has two variants: micro-BIC for commercial or craft activities and micro-BNC for liberal professions and services. The difference appears in the contribution rate and the turnover threshold.
Comment s'immatriculer
Registration is done online via the URSSAF single window (guichet unique), free of charge, and you can invoice from the same day. You receive your SIRET number, which is the registration of your activity, and health coverage is activated with affiliation to the French general scheme.
You do not need capital or a notary. The maintenance cost is practically zero while there is no turnover, making it the ideal route for a first contact with France.
Cotisations : proportionnelles à ce que vous facturez
The sale of goods contributes around 12.3% of turnover; services, commercial or liberal, around 21.2%. Payment is made periodically, usually quarterly or monthly, based on what you collect.
There is the option of versement libératoire: a withholding of personal income tax at source of 1% for sales, 1.7% for commercial services, and 2.2% for liberal services, which avoids the annual income tax return for that activity. It is only available below a certain household income threshold.
Seuils de chiffre d'affaires et TVA
The scheme has annual turnover limits, around €188,700 for commercial activities and €77,700 for services, reviewed periodically. If you exceed them, you move to the general scheme with full accounting.
Below the VAT exemption threshold (franchise en base de TVA), you do not charge VAT on your invoices nor deduct it on your purchases, and you do not file VAT returns. Above it, you must register for VAT and charge it, also to Spanish clients, with the usual intra-community rules.
Micro-entreprise ou SAS : quand changer
The micro-entreprise does not limit your liability: you answer with your personal assets, just like a Spanish self-employed person. And the combination of contributions and personal income tax can leave less margin than a company when you invoice well.
A SAS or SASU provides limited liability, access to corporate income tax (Impôt sur les Sociétés) of 25% (15% on the first €42,500 of profit for SMEs), and a structure to hire employees. The typical crossover point comes when you exceed the scheme's threshold or when you start needing staff or third-party capital.
