Now booming in major cities, the independent courier business is increasingly flooding the French landscape.
The job involves delivering meals and parcels, mostly by bicycle. But can anyone become an independent courier? Or what kind of status is recommended? We'll see that behind certain advantages lie a number of legal, tax and administrative constraints that need to be taken into consideration.
Here's a look at the essentials for anyone wishing to become an independent courier!
This fast-growing business is generally present in France's major urban areas . This growing success is due to the marketplace websites offering home delivery of meals.
The strength of this system lies in its ability to offer decent prices to Internet users, thanks to the low cost of transport for delivery personnel. As they are usually on bicycles, they are paid only for their pedal strokes, which is naturally much lower than a delivery by car, where petrol and tolls have to be taken into account.
However, some couriers opt instead for motorcycles or scooters to increase their delivery output.
Most couriers work part-time to supplement their income. However, some couriers, like VTC drivers, work full-time. Paid on a per-ride basis, couriers can manage their income by maximizing the number of deliveries they make each day.
The courier profession is part of the service industry
By bike, scooter, motorcycle or car, your business is that of a self-employed urban courier. However, your choice of vehicle will not generate the same conditions.
So a courier wishing to make all his deliveries by bike will have no specific qualifications to acquire. Conversely, if you use a motorized vehicle, you'll have no choice but to hold an attestation de capacité de transport de marchandises. You'll need to undergo appropriate training, which can only be completed once you've passed your exam.
If you decide to set up your own business, you will also need to register with the Registre du Commerce et des Sociétés (RCS), whatever your legal status.
When you become an independent courier, you can choose from several legal forms
Among the most common, the auto-entreprise is the natural choice. Single-member companies such as SASU and EURL are also good options.
If you opt for auto-entrepreneur status, you'll benefit from unbeatable administrative simplicity. It's not for nothing that this legal form is generally chosen by entrepreneurs. This advantage does, however, have a few drawbacks, such as the 32,900 euro ceiling (which is subject to change), and the fact that you are subject to the RSI, which is about to be reformed. From a tax point of view, you'll benefit from the micro-business regime, and therefore have the option of adopting the withholding tax system.
Would you prefer to set up a SASU or EURL? That's perfectly feasible too! This legal status means forming a single-person company with separate assets. The difference with auto-entreprise means that you can separate your personal capital from your professional capital, thus avoiding any liability. For tax purposes, the SASU is by default subject to corporate income tax (IS), but can opt to pay income tax (IR) for up to 5 years. In the case of an EURL, the opposite is true: by default, you are subject to corporate income tax (IR), but you can request to be subject to corporation tax (IS). VAT will also need to be taken into account, since courier services provided under SASU or EURL are subject to VAT. And with these two legal forms, there's no RSI to worry about! You'll be covered by the general employee scheme.
In addition to the above-mentioned RCS registration, the creation of your company will require certain formalities
For auto-enterprises, you simply need to register online on the official micro-enterprise website. It's so easy, it only takes a few minutes.
SASU and EURL are not the same story! Obtaining this type of legal form requires more onerous formalities. First of all, you'll need to draw up the company's articles of association , and then register it. This domiciliation can be with the company's president or manager, or with another company. Next, you'll need to deposit the share capital with the bank, which will issue you with a certificate of deposit that is essential for the proper registration of your company. Once the capital has been deposited, you must publish an announcement in a legal gazette.
You'll also need to fill in a relatively complex but indispensable Cerfa Mo form. Your registration file is ready! You can submit it to the Centre des Formalités des Entreprises (CFE) in the département where your head office is located.
And now you're an independent courier!
Naturally, independent couriers are not exempt from certain legal obligations. As a meal delivery business, compliance with sanitary rules is regulated. The courier must respect the principles of the cold chain, by never mixing hot and cold dishes. All meals delivered must also be sufficiently protected to prevent any risk of contamination.
The independent courier must take out third-party liability insurance. This will cover any damage caused to third parties in the course of his business. If you use a motorized vehicle, you'll also need to insure it.
Being self-employed, the courier must not create a subordinate relationship with any marketplace or restaurant platform. Such a relationship could be construed as disguised salaried employment.
From an accounting point of view, the courier is obliged to take his annual accounts seriously. If you're an auto-entrepreneur, don't panic: the accounting system is simplified.
Don't wait any longer, you now have all the information you need to become an independent courier!
Written by our expert Maeva Girardot
December 1, 2017
