The list of documents to be provided varies according to the legal status chosen by the entrepreneur. Micro-enterprise is not a legal status in its own right. It is, above all, a simplified social and tax regime that can be applied to several types of business. The micro-enterprise scheme is open to :
Until 2022, an EIRL could also benefit from the micro-enterprise regime. It is no longer possible to set up an EIRL. However, existing EIRLs can still be affiliated to the micro-enterprise regime if they have chosen to do so. The micro-business regime is available to limited liability companies (EURL) that have opted to pay income tax (IS). Corporate income tax is not compatible with this regime.
Whether you're a micro-business, an EI or an EURL, you need to take the necessary steps to set up your business and receive a notification certificate before you can open a bank account.
Setting up a micro-enterprise is simple. Four documents are required to become a micro-entrepreneur.
To begin your registration, you need to fill in the P0 form for setting up a micro-business. This form is available online from the Guichet unique website. You'll need to fill in a number of details about the nature of your business and your personal situation. The site allows you to submit all the documents required to set up a micro-business. Even if you can declare a trading name, your activity is identified under your own name.
To become a micro-entrepreneur, you need to be able to provide proof of an address for your registered office. Micro-entrepreneurs can domicile their business at home, in commercial premises, or even with a domiciliation company, to benefit from a number of advantages: lower business property tax (CFE), a prestigious address, etc. Domiciliation of the registered office is an essential administrative element in determining which commercial court your company belongs to.
To set up a micro-enterprise, the authorities require the micro-entrepreneur to provide either a copy of their national identity card (front and back) or a valid passport. If the entrepreneur is a foreign national, he or she must send a copy of a valid residence permit.
The declaration on honor of non-conviction is intended to prove that the future micro-entrepreneur is not under a ban on managing a business, following a criminal, civil or administrative sanction. Theparentage certificate provides the identity of the parents.
A sole proprietorship allows you to carry on a business in your own name. It is not attached to any other legal entity. The sole trader's personal assets are separate from his business assets. The manager has no partners. He/she is associated with the regime for non-salaried workers (TNS). There is no share capital.
To set up an IE under the micro-enterprise scheme, the following documents must be provided:
The EURL is a company in which the entrepreneur is considered to be the manager. The minimum share capital is 1 euro. It is automatically subject to income tax (IR), but may opt for corporation tax (IS).
To register an EURL, the following documents must be provided:
As a micro-entrepreneur, the steps involved in starting up a business are fairly straightforward. Entrepreneurs in EURL or EI can take advantage of the micro-tax and micro-social regime of auto-entreprise, provided they choose the income tax option.