What is a micro-business?
The micro-enterprise is made up of an individual entrepreneur benefiting from a simplified tax and social security system, making it easier for him or her to do business. They are subject to certain sales thresholds, depending on their activity:
- 77,700 euros for service businesses or self-employed professionals
- 188,700 euros for the sale of goods, objects, food to take away or on the premises, or the rental of accommodation.
The auto-entrepreneur micro-tax system simplifies day-to-day management, with very low operating costs. Charges are calculated directly on the basis of sales figures. Deductions are made by URSSAF on a monthly or quarterly basis. Micro-entrepreneurs can opt to pay income tax at source. The method for calculating charges is simplified.
With simplified accounting rules,auto-entrepreneurs are exempt from keeping accounts and drawing up an annual balance sheet. Their only accounting obligation is to keep a receipts book detailing cash receipts and disbursements. A dedicated bank account is only required when sales exceed 10,000 euros for two consecutive years.
VAT exemption applies according to certain thresholds:
- 36,800 euros for craftsmen, service providers and self-employed professionals
- 91,900 euros for the purchase and sale of merchandise and accommodation activities
The flexibility of the micro-enterprise system doesn't stop there. An auto-entrepreneur can combine another main activity if he or she is :
- employee
- Chairman of a SASU or SAS
- equal or minority manager of a SARL or SA
- non-partner manager of a EURL
Cumulation with salaried status is limited in certain cases:
- an exclusivity or non-competition clause in the employment contract
- special provisions linked to the business sector
- a civil servant contract
In short, auto-entrepreneur status offers genuine entrepreneurial freedom.
What is a domiciliation for an auto-entreprise?
A definition of company domiciliation
A company domiciliation address is the postal address of the auto-entrepreneur's registered office. It must be declared to the Guichet unique when the business is set up. The domiciliation address for a micro-business is important for completing administrative formalities. You can't set up a business without a registered address for your micro-enterprise.
Why is a registered address essential for a micro-business?
The auto-entrepreneur domiciliation address is useful for postal exchanges with the Centre de Formalités des Entreprises (CFE), the Service des Impôts des Entreprises (SIE), URSSAF and the Caisse Primaire d'Assurance Maladie (CPAM).
Direct debit addresses for auto-entrepreneurs must appear on invoices and quotations sent to customers. The micro-business address appears on invoices issued by partners for energy supply (water, gas, electricity), telephone and Internet access.
How should you register your micro-business?
There are several ways of domiciling the head office of a self-employed business:
- at the auto-entrepreneur's home
- in commercial premises
- in a business incubator
- in a domiciliation company
Is it possible to change the registered address of an auto-entrepreneur?
A self-employed company can change its registered address if the situation so requires. To do so, you need to submit a request to the Guichet unique. This service then forwards your request to the Centre de formalités des entreprises.
Domiciliation auto-entrepreneur: advantages
Domiciling your own business offers real advantages. Self-employed entrepreneurs can choose to register their micro-business with a domiciliation company to avoid making their personal address public, especially if they have no business premises of their own. The domiciliation address provides an effective means of discretion. The entrepreneur's privacy is thus preserved.
Domiciliation for a self-employed business provides a complete concierge service that can be adapted to the entrepreneur's operational needs: physical reception, mail, registered mail, parcel delivery, telephone reception, etc. A domiciliation service can be part of a business strategy. By selecting an address in a prestigious district or another French city, the self-employed business can enhance its image in the eyes of its customers.
The cotisation foncière des entreprises represents a major expense for some auto-entrepreneurs. This is a local property tax that varies according to the location of the micro-business's head office and sales. One solution is to opt for domiciliation to reduce the amount of CFE.
A monthly subscription allows you to spread the cost of domiciliation. Services can be adjusted according to your operational needs, thanks to a lease contract for the space and services allocated. Auto-entrepreneurs enjoy optimum freedom to update their services.
How to register your micro-business
The steps involved in registering a micro-business are fairly straightforward. They start with the selection of an address in Paris or the French provinces. SeDomicilier, for example, offers around 80 addresses from which to choose your head office. A form allows you to fill in all the information relating to your company.
Secondly, the micro-entrepreneur chooses his or her mail option: continuous scanning, automatic mail forwarding, and so on. A contract is then drawn up for the micro-entrepreneur. SeDomicilier emphasizes the following advantages:
- cultivate a prestigious image
- transaction confidentiality and security
- a reduction in the business property tax (Contribution foncière des entreprises) under certain conditions
A team of experts at the service of our entrepreneurial customers provides optimum support. Even if the registered office address changes, the auto-entrepreneur benefits from an efficient transfer service. It is advisable to select a service provider that is transparent about the services it offers. Security and discretion are essential qualities when looking for a domiciliation company.
Written by our editorial expert
June 3, 2024
