How do I add an auto-entrepreneur activity?

When should a micro-business add an activity?

Under the microenterprise scheme, a self-employed entrepreneur cancarry out several activities, while retaining all the advantages of his or her current status. A microentrepreneur may need to add another activity for a number of reasons:

• development of a new business
• change of main activity

The main activity represents at least 50% of the microenterprise's sales. Self-employed entrepreneurs wishing to carry out several professional activities must make a declaration to URSSAF.

A self-employed entrepreneur can have one main activity and a secondary activity. These two activities may be unrelated. If you work as a plumber, you are entitled to declare a second business activity as a freelance web designer.

What is an additional activity for a microentrepreneur?

The process of setting up a micro-business involves choosing one or more commercial, craft or liberal activities. A ape code code is assigned. APE stands for "Activité principale exercée". The APE code is assigned by Insee, the French National Institute for Statistics and Economic Studies. The purpose of this coding is to more easily identify the main branches of activity of micro-businesses and companies.

A self-employed entrepreneur may decide to extend his or her business into a field similar or different to the first activity. In this case, they add a secondary activity. They can combine a craft business with a service activity.

What documents do I need to add an activity to my micro-business?

A number of documents must be submitted to the "guichet unique" (one-stop shop) in order to add a new activity. If the secondary activity is regulated, you'll need to provide proof of authorization to practice this profession.

If the secondary activity follows the purchase of a business, the authorities need a copy of the deed of purchase of the business registered with the SIE, the business tax department.

The online form requires you to upload proof of identity: a passport or national identity card. As of January 1, 2023, self-employed entrepreneurs no longer need to fill in and send the p2 p4 form. All you have to do now is update the form directly from the Guichet unique de l'INPI website. You no longer need to fill in form p2 p4.

Steps to follow to complete the formalities for declaring a new activity

The self-employed entrepreneur must visit the INPI website and log in to his professional account. The following steps must be taken to complete the formalities for declaring the new activity:

1. To submit a company modification form, enter the SIREN number in the "Search for a company" box. When the company appears, select "Modify company".

2. Check the information entered about the microenterprise. The auto entrepreneur makes sure that all the information entered on the site is correct.

3. Add the new activity to the microenterprise. The "Activities" section is used to declare the addition of an activity. You must answer "Yes" to the sentence: "I wish to indicate an additional activity".

4. The activity is described under two headings. The self-employed entrepreneur can indicate whether the new activity becomes the main activity because of the sales it generates. The first activity then becomes the secondary activity. The start date of the activity must be specified.

5. Selecting the category: a guide to categories of activity for auto entreprises shows you how to add an additional activity. You need to select whether the activity is commercial or artisanal.

6. Send us the documents required to complete the form. To add an activity, you need to send several supporting documents. We recommend downloading them in PDF format.

7. Validate and transmit the activity addition.

Thresholds for dual activity

A self-employed business with a main activity and a second activity must meet certain sales thresholds.

For a mixed activity

Self-employed entrepreneurs with mixed sales and service activities are subject to sales thresholds:

• overall sales (sales and services) may not exceed the micro-tax threshold for the sales category: 199,700 euros
• sales of services may not exceed the micro-tax threshold for the service category: 77,700 euros

For self-employed workers

A Cipav-registered self-employed microentrepreneur may not generate total sales of more than 77,700 euros, corresponding to the maximum for BNC services.

Changes in social contribution rates

The rate of social security contributions depends on the sales declaration and the nature of the activities carried out by the auto entreprise:

• Purchase and resale of merchandise, food for on-site consumption or accommodation services (excluding furnished rentals): 12.3% of sales
• Commercial and craft services: 21.2% of sales
• Self-employed activities excluding CIPAV: 21.1% of sales
• Self-employed activities affiliated to CIPAV: 21.2% of sales

It is important for the entrepreneur to break down his sales by field when filing his monthly or quarterly return with URSSAF. In the case of different activities, he must keep two separate accounts to enable the authorities to differentiate between the inputs and outputs of the two activities in the event of a tax audit.

In addition to these compulsory levies, there is also the CFP, or Contribution à la formation professionnelle. It represents :

• 0.1% of sales for commercial activities
• 0.2% of sales for services and self-employed activities

If a self-employed entrepreneur reaches the annual sales ceiling of 5,000 euros, he or she is liable for CFE(Contribution foncière des entreprises). The CFE is calculated on the basis of the auto-entrepreneur's sales and the square meters associated with its business activities.

How much does it cost to add an activity?

Fees for adding a new activity vary according to the new activity. Fees for adding or modifying an activity depend on the CFE in each region. For self-employed entrepreneurs, registry fees are free. Some CFEs offer paid assistance with the formalities for adding a secondary activity.