What activities can you carry out as a micro-entrepreneur?
The micro-entrepreneur status is open to commercial, craft and certain liberal professions. However, some specific activities are excluded from micro-entrepreneurship:
- Activities subject to real estate VAT: real estate agents, property dealers, renters of bare property for professional use.
- Regulated liberal professions not covered by the CIPAV pension fund.
- Activities covered by the Mutuelle sociale agricole (MSA) social security system.
To qualify for micro-business tax status, you need to meet the annual sales thresholds set for the 2023-2025 period:
- 77,700 euros for services in the non-commercial profits (BNC) and industrial commercial profits (BIC) categories.
- 188,700 for sales of goods, sales for consumption on the premises and provision of accommodation.
Is it possible to combine two activities as a micro-entrepreneur?
Can I set up two micro-businesses?
An individual cannot run two micro-businesses at the same time. However, it is legal to combine two activities within the same entity. The auto-entrepreneur operates under the same business registration number. A single person can develop only one micro-business and have only one Siren number.
Declaring a second activity as a micro-enterprise
To develop a secondary activity as a micro-entrepreneur, you need to make a declaration on the guichet unique des entreprises website. There's a subtle difference between the two. You must declare which of your two activities is yourmain one. This is the one that generates the most sales. Your APE code and SIREN-SIRET number are based on the nature of your main activity. APE stands for activité principale exercée.
There are five steps to declaring your second activity as a micro-entrepreneur:
- On the Guichet unique website, submit a business modification form.
- Check your micro-business details.
- Add the new activity to the micro-business via the activity addition. Describe its nature.
- Send us the documents needed to validate the request: ID and, in some cases, a professional title or license, diploma, etc.
- Validate and transmit your activity addition.
A micro-entrepreneur's secondary activity is the one that generates the least sales.
Sales ceilings for multiple activities
When combining two activities, micro-entrepreneurs are required to comply with sales ceilings. If the two activities share the same category, the ceiling to be respected is either that for the purchase-sale and supply of accommodation, or that for the provision of services.
In the case of a mixed activity, the micro-tax system applies on two conditions:
- The micro-enterprise's total sales (sales and services combined) must not exceed the sales category threshold: 188,700 euros.
- Total sales for the provision of services(BIC + BNC) may not exceed the sales threshold for the provision of services category: 77,700 euros.
In short, the annual sales to be generated when combining activities may not exceed the annual ceiling of 188,700 euros.
Micro-social scheme rates on July 1, 2024
On July 1, 2024, the micro-social scheme rates were :
- 12.3% for the purchase and resale of goods (BIC)
- 21.2% for commercial and craft services (BIC)
- 21.1% for other BNC services
- 23.2% for regulated liberal professions covered by CIPAV (BIC or BNC)
- 6% for rental of furnished tourist accommodation.
Good to know: contributions for liberal professionals increase in several instalments. The first increase occurred on July 1, 2024. On January 1, 2025, contributions will rise to 24.6% and to 26.1% on January 1, 2026.
Sales declaration procedures
URSSAF declaration
If you have several activities, you don't need to make a separate declaration for each one. The declaration to be made is unique, and is done either on the website, or on the URSSAF application dedicated to auto-entrepreneurs. It is made monthly or quarterly, depending on the option chosen when you set up your micro-enterprise.
Three boxes are available:
- Sales of merchandise
- Sales of commercial and craft services
- Sales of other services
If your activities are grouped together in the same category, you must enter thetotal sales achieved. If your activities are mixed, you must divide your sales between the different boxes.
Declaration to tax authorities
The sales declaration is normally automatic if you have entered the correct amounts on the URSSAF website or application. If you need to retranscribe the amounts, here are the corresponding boxes on your tax return:
- 5KO for buying and selling activities
- 5KP for commercial or craft service activities
- 5HQ for liberal services
If you have chosen the prélèvement libératoire (withholding tax) option, the boxes to fill in are different:
- 5TA for buying and selling activities
- 5TB for commercial or craft service activities
- 5TE for professional services
It is possible to carry out several activities as a self-employed entrepreneur, provided you submit an application to add another activity, meet the legal conditions and pay particular attention to the sales ceilings to be respected.
Written by our expert Editorial staff
September 9, 2024
