Freelance Self-Employed in France

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Freelance Self-Employed in France

Quick Start Guide

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Where to get information about the status?

Official guide for auto-entrepreneur / micro-entrepreneur status.

See: https://www.autoentrepreneur.urssaf.fr/portail/files/Guides/Urssaf-Guide-AutoEntrepreneur-metropole.pdf

Where to get registered?

See: https://www.autoentrepreneur.urssaf.fr/portail/accueil.html

How much can I earn?

See: https://entreprendre.service-public.fr/vosdroits/F23267

Do you need a dedicated bank account?

You are not required to open a business bank account. However, it is mandatory to have a bank account. Your personal account is enough.

If, during your activity, your annual turnover exceeds €10,000 for 2 consecutive years, you will be required to create an account dedicated to your professional activity. It is recommended to open a bank account dedicated to your activity even if you do not exceed the threshold of €10,000.

See: https://entreprendre.service-public.fr/vosdroits/F23266

Where to open a business bank account?

See: N26 Business Bank Account

As a micro-entrepreneur, can I be liable for VAT?

In principle, by being a micro-enterprise, you do not charge VAT since you benefit from the “VAT-based franchise” system. You therefore do not deduct VAT.

You must then mention on your invoices: “VAT not applicable, art. 293 B of the CGI”.

You can nevertheless become liable for VAT:

  • by opting for a real VAT tax regime, which allows you to deduct VAT on your purchases;

  • in the event of exceeding the VAT-based franchise thresholds . You actually lose the benefit of the VAT exemption: on January 1 N if your turnover for years N-1 and N-2 each exceeded the limit of €91,900 (without exceeding the increased threshold of €101,000) for sales activities, or €36,800 ( without exceeding the increased threshold of €39,100) for the provision of services, from the 1st day of the excess month if during the calendar year, your turnover exceeds the threshold increased by €101,000 for sales activities and €39,100 for service activities.

Special case: you exceed the VAT ceiling from the year your company was created:

  • The year of creation: the franchise applies automatically, unless the increased threshold of €101,000 or €39,100 is reached (without pro rata temporis adjustment ). You will then have to invoice VAT from the 1st day of the excess month.

  • The year following creation: to determine whether the franchise is applicable, the thresholds must be prorated according to the duration of activity during the year of creation.

As soon as you lose the benefit of the VAT-based exemption, you must report it to your business tax service (SIE), which will then allow you to declare and pay VAT in your Professional area.

See: https://www.impots.gouv.fr/professionnel/questions/en-tant-que-micro-entrepreneur-puis-je-etre-redevable-de-la-tva

Un micro-entrepreneur est-il soumis à la cotisation foncière des entreprises ?

https://entreprendre.service-public.fr/vosdroits/F23999

Un micro-entrepreneur doit-il être obligatoirement assuré ?

https://entreprendre.service-public.fr/vosdroits/F23668

Offre RC Pro

https://www.federation-auto-entrepreneur.fr/contenu/rc-pro-responsabilite-civile-professionnelle-autoentrepreneur

Quel est le prix de l’assurance responsabilité civile professionnelle pour auto-entrepreneur ?

Bien moins onéreuse que pour la plupart des autres formes juridiques, la RC auto-entrepreneur coûte, en moyenne, 100 à 200 € par an. Un prix relativement faible pour profiter ensuite de plus de sérénité dans l’exercice de votre activité professionnelle. Selon votre activité, des différences importantes peuvent être observées : Un photographe, un graphiste ou un illustrateur doivent compter 50 € en moyenne pour leur assurance responsabilité civile. Dans le service à la personne, son prix moyen est généralement compris entre 100 et 200 €. Comptez également 250 € pour un coach sportif et jusqu’à 350 ou 400 € pour un agent immobilier.

https://www.lelynx.fr/pro/responsabilite-civile/auto-entrepreneur-prix/#:~:text=Quel%20est%20le%20prix%20de,à%20200%20€%20par%20an.

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