How do I become an auto-entrepreneur?

What are the steps involved in setting up a micro-business?

SeDomicilier takes you step-by-step through the process of setting up an auto-entreprise.

Step 1: Go to the Guichet unique website

The first step is to register your business with the Guichet unique, hosted by INPI. The future auto-entrepreneur details information such as :

• the nature of the activity ;
• personal information ;
• social and tax information ;
• a copy of your identity card.

Step 2: URSSAF procedures

The second step is to create your personal space on the URSSAF website dedicated to auto-entrepreneurs. Depending on your situation, you may be able to apply for assistance: Acre. The "Aide à la création ou à la reprise d'entreprise" entitles micro-entrepreneurs to an exemption from social security contributions for 12 months.

Step 3: Submitting the declaration and obtaining documents

It may take several days to process your declaration. It takes about 15 days to receive your Siret and 4 to 10 weeks to receive your affiliation notification.

Step 4: Start of activity

As soon as you receive your Siret, you can start invoicing your customers. You benefit from full access to the URSSAF website and application interfaces dedicated to auto-entrepreneurs, including :

• sales declaration ;
• payment of social security contributions.

Why become an auto-entrepreneur?

Take advantage of simplified start-up procedures

The steps involved in setting up an auto-entreprise are simplified. As a micro-entrepreneur, you don't need to :

• Building up share capital ;
• Drafting bylaws ;
• Publish an announcement in a Journal d'annonces légales (JAL).

There's no need to use the services of a chartered accountant or notary to set up your micro-business. All the formalities are centralized on the Guichet unique website.

A micro-tax and micro-social system

Micro-enterprises are characterized by the simplified status of sole proprietorships (EI). The micro-tax system offers simplified, reduced-to-essentials accounting. We recommend that you keep a journal of income and expenditure in line with current accounting standards.

Micro-entrepreneurs benefit from simplified calculation, declaration and payment of their social security contributions. They pay their social security contributions at intervals determined by them when declaring their activity, and which they can change before December 31 of the current year for application the following year. The period can be either monthly or quarterly.

Social security contributions are calculated on the basis of a percentage of your sales:

• Sales of goods (BIC): 12.3
• Commercial or craft services (BIC): 21.2%.
• Other services and liberal activities (BNC): 23.1% then 24.6% from 1ᵉʳ January 2025 and 26.1% from 1ᵉʳ January 2026
• Liberal professions regulated by the CIPAV (BNC): 23.2
• Rental of classified furnished tourist accommodation: 6%.

Basic VAT exemption

Micro-entrepreneurs benefit from a basic VAT exemption. VAT corresponds to value-added tax. It is an indirect tax on consumption. It is payable by consumers and collected by micro-entrepreneurs. It is included in the selling price. We remind you of the following terms:

• All taxes included : VAT included ;
• excl. tax: VAT deducted.

VAT rates vary according to products and services, in accordance with the provisions set out in the General Tax Code:

• Standard VAT rate for products and services: 20%.
• Intermediate VAT rate for unprocessed agricultural products, passenger transport, energy renovation work, etc.: 10%.
• Reduced VAT rate for food products, energy subscriptions, books, etc.: 5.5%.
• The special VAT rate for medicines reimbursed by Social Security: 2.1%.

To define the basic VAT exemption, the nature of the activity carried out by the auto-entrepreneur must be taken into account:

• 36,800 with a tolerance threshold of €39,100 for craftsmen, self-employed professionals and service providers.
• 91,900 with a tolerance threshold raised to €101,000: purchase and sale of goods, accommodation activities, etc.

If you are exempt from VAT invoicing, you must indicate on your invoices: "TVA non applicable, article 293 B du Code général des impôts".

Please note that from January 1ᵉʳ 2025, the thresholds for basic VAT exemption will change:

• 37,500 with a tolerance threshold raised to €41,250: craftsmen, self-employed professionals, service providers.
• 85,000 with a tolerance threshold raised to €93,500: purchase and sale of goods, accommodation activities, etc.

Bank bonds

As long as your annual sales (excluding VAT) don't exceed €10,000, you don't have to take out a banking package for professionals. This is a major source of savings, especially when you're just starting out. A banking package for professionals is much more expensive than one for individuals.

All you need to do is open a bank account dedicated to your professional activity, and carry out the minimum bookkeeping. It's important to keep your personal transactions separate from those related to your auto-entrepreneur activity.

Setting up your micro-business: the principles of domiciliation

What is domiciliation for a micro-business?

Domiciliation is the identification of the micro-entrepreneur's registered office. This address defines the administrative dependence of the auto-entrepreneur in terms of tax services, health insurance and legal administration. It is mentioned on your invoices, quotations, delivery or order forms, etc. When you set up your auto-entrepreneur business, you need to specify the address you want for your registered office.

How to register your auto-business?

An auto-entrepreneur has several options for domiciling his or her business. You can domicile your micro-business in your own home. This is a real money-saver, but there are a few disadvantages. Your personal address is made public to your customers and service providers.

An alternative solution exists with domiciliation companies. For example, SeDomicilier offers postal addresses throughout France, particularly in prestigious areas such as Paris, Lyon, Aix-en-Provence and Cannes. Services to improve your daily life are available à la carte:

• Mail reception, scanning and forwarding ;
• Switchboard ;
• Legal advice ;
• Office and meeting room rental, etc.

SeDomicilier also offers coworking spaces, ideal for fostering the development of entrepreneurship through synergies between talents.

The formalities involved in setting up a micro-enterprise are simplified. In just a few days, the auto-entrepreneur receives his Siret number and affiliation certificate. They can then start invoicing their customers. Micro-entrepreneur status is ideal for people wishing to pursue a second professional activity, or to test the viability of a business before setting up a company.