My micro-entreprise is registered! What’s next?

You have finally received the confirmation that your business is registered. Congratulations! To help you set off to a solid start, here are the first practical steps to ensure you’re all set on the admin, bookkeeping and tax side. The article outlines the principles. Where needed, a more detailed article exists – or will be added shortly. Please comment below about topics that you feel need more detail.

0. Understand the regime #

If you haven’t yet, please spend some time understanding the regime. To help you, I have written a detailed article about this, but here are some key points:

• micro entreprise (or autoentreprise – same and one thing, abbreviated ME oe AE) is the simplest legal form to run business
• not exactly the same as entreprise individuelle (=sole proprietorship, abbreviated EI). It is legally a subcategory of entreprise individuelle, but in colloquial terms entreprise indiduelle is usually used to mean “entreprise individuelle au regime reel” (sole proprietorship taxed on actual profits), and micro/autoentreprise means “entreprise individuelle au regime micro” (sole trador under simplified regime)
• Social charges are not taxes. You will possibly have to pay both. Social charges are paid to organisation called URSSAF, monthly or quarterly. The amount is based on your turnover, and the percentage depends on your activity.
• Income tax is declared annually to the tax office (“Impots”), and the amount depends on the household revenue and composition. You declare your total revenue on your personal tax declaration, and the tax office makes a flat rate deduction, the percentage depends on your activity. If you have opted in for versement liberatoire, you pay income tax as a percentage of your turnover to URSSAF.
• Social charges and income tax for your ME revenue are calculated based on your turnover (=money your clients have paid you). You are not allowed to deduct any expenses (as usual in France, there’s a “but” – read here about disbursements).
• Your accounting is cash based – so all declarations, calculations etc are based on dates when you receive payments, not the dates you issue invoices.
• There’s a VAT threshold – if you cross it, you will have to register for VAT and charge your clients (in nany case but not always) VAT to be paid then to the government. If you cross the VAT threshold only, you’re still micro-entreprise. The thresholds depend on the type of your activity. You can also opt in voluntarily, which may be beneficial in certain cases (exporting French goods outside Europe, or B2B activity with relatively high expenses, for example). Read more in the detailed article here.
• There’s a cap on how much you can earn as a micro-entrepreneur. The amount depends on the type of your activity as well. You will change the regime to “réel” if you go over the threshold for two years in a row.

1. Create a dedicated email address #

While not obligatory, I strongly recommend creating a separate email address for your business. You will need one to set up various accounts, and will receive important notifications. These are easily overlooked, and having a separate inbox make it easier to keep track. Try not to use this address to sign up for mailing lists etc, to keep the spam to the minimum.

2. Choose your bookkeeping and (electronic) invoicing system #

Micro entrepreneurs have very light bookkeeping obligations – but there still some records to keep. A detailed article on this is available, but to sum up in a few words you need to keep track of:

• your receipts
• your expenses, especially if your selling goods
• your cash movements
• your fixed assets (items you buy that cost more that 600€ includng VAT that you use long-term)

If your customer is a business, you’re obliged to provide an invoice, if your customer is a natural person – a receipt.

Your records can be (for now) kept on paper or in electronic format – the latter must be protected against tampering. 2026-2027 are the years of transition for the electronic invoicing reform in France, so I strongly advise anyone setting up from now on to look into using a compliant system for all of your bookkeeping and invoicing needs. There are many options out there – some have a free basic version (Tiime, Indy, Dougs). Qonto is a bank that offers great tools that go together with their bank account.

You must keep your records for at least 3 years after the end of the calendat year (10 if you’re VAT registered).

3. Open a bank account #

For ME, the obligation to have a separate bank account starts when your turnover goes over 10 000€ in a calendar year. You do not have to open a “professional” bank account – although many banks will propose/insist that you do. In reality, a separate regular current account is enough.

I strongly recommend opening a separate account from the start. Use that to receive all income from your business, pay social security and any business related expenses. There are several reasons why.

First of all, this teaches you the correct discipline from the start – this may be very useful when your business outgrows ME regime.

Second, you will have much better financial clarity, the information to analyse your profitability and cost structure will be readily available from the start.

Third, in case of control, the money flows will be clear and easy to compare to your journals.

Fourth, you can better manage the cashflow. I recommend the following: everytime you receive a payment, leave in the professional account a certain percentage, to cover your URRSAF and other business related payments, and transfer the rest into your personal account. This way, you will not struggle with your social payments.

4. Evaluate if you need an insurance #

Depending on your business type, having an insurance may or may not be obligatory. So first of all check for that. Even if insurance is not obligatory, you might still want to get it. There are different types: professional liability (responsabilité civile), tenant’s insurance if you have a professional space – or multirisque for both, legal protection (protection juridique). You can also have a mutuelle (to cover medical expenses) and prevoyance (to cover the loss of income in case of serious illness). There are explained in more detail in this article.

If you decide to insure yourself, get quotes from several companies – compare not only the rates, but also the reimbursement terms.

If your clients are natural persons, and not businesses, you also need to select a consumer mediator organisation.

5. Ensure you can receive post #

At the moment, many French organisations are still communicating with business owners by post. Specifically, you will receive at least two important letters that you shouldn’t miss soon after creating your micro entreprise. Ensure that your name is clearly visible on the mailbox at the address of your business registration and make sure you check the post regularly and carefully.

6. Create your URSSAF account #

Typically within 2-4 weeks from the registration of your business, you will receive a letter from URSSAF. They will notify you that you’re now registered with them and can create your account. Head over to https://www.autoentrepreneur.urssaf.fr/portail/accueil.html (not urssaf.fr), or download the AutoEntrepneur URSSAF app for your phone and follow the steps to create a new account. The letter will mention your URSSAF account number that you will need to create an account, and your temporary social security number – if you didn’t have a permament one yet. Once the account is created, you’re ready to submit your declarations.

Your first declarations are due with a delay – if you’ve chosen to declare monthly, you can submit first four declarations at the same time (during your fifth month of operations). If you’re declarring quarterly, the declarations for your first two quarters are due after the end of the second one (attention – quarters are always the calendar ones – January to March etc, and not your first 3 months).

7. Create your professional account on the tax website #

Soon after opening your business, you will also receive a envelope from the tax office. It will contain several important documents:

• Welcome letter saying that you can now create an account. This is a separate account for your business, different from your personal one. Head over to impots.gouv.fr – “Connexion à mon espace professionel” to create your account.
• Memento fiscal – document listing your tax options. Keep it, you may need it.
• Questionnaire to be filled out and sent back to the tax office – do not ignore this, make sure to complete and return the form (via messaging service on the tax website, or by email – the address is at the bottom of the second page. It pertains to the CFE tax

If you haven’t received the letter, you can try creating the account 4-6 weeks after the registration. Once created and activated, request the Memento Fiscale and CFE questionnaire via messaging service.

8. Complete CFE declaration #

At the end of the first calendar year of your business, you must complete the CFE declaration (you will also have to do this at the end of the year if you change address for your business). You do not pay this tax the first year in business, but the declaration must be sent by the 31st of December. Normally, you should receive the form by post in November, but if you haven’t you need to get it. Read the linked article for more details.

9. Ignore scams #

Along with the above two documents, hyou are likely to receive letters, pretending to be official communication, requesting payments. Read carefully all the text, most of such letters are scams/dishonest advertisement. After your business is created, you do not need to pay anyone for registrations, signs etc.

10. Ensure you have “proof of activity” documents #

INPI “synthèse de déclaration” #

Is the document that summarises all the information submitted with your application. There is an initial one when the request is submitted, and then the final one, once it’s approved. If you’re using a handholder to create your micro-entreprise, request a validated copy from them. It will include your SIREN and SIRET numbers, the main business identification numbers in France.

kBis #

If one of your activities fall under “commercial” classification, you will receive “kBis” document. It usually arrives by email (if you used a handholder to register it is possible they will receive it, and not you) and by post. You may often be requested a recent copy. You can buy it for 4 euros on Infogreffe website. This is a public database, anyone can purchase anyone’s kBis. As the business owner, you can create an account on Monidenum website, and get your kBis for free at any moment.

Avis INSEE #

If you don’t have a “commercial” activity (only artisanal or liberal), you will not have a kBis, as you will not be registered with the commercial registry. Your equivalent of kBis (available for any activity, including commercial) is called “Avis de situation SIRENE ” and can be obtained from INSEE website. If you have selected to hide your details from the public database when creating your ME, you will only be able to obtain it by logging in through one of the of the “France Connect” official options – Ameli account, Personal tax office account, Identité Numerique or France Connect+. The name on the account must match the name on the business registration (sometimes there is an issue with maiden/married name). If none of these work, you can contact them through this form, you will need to attach a copy of your ID.

Public database websites #

There are several free websites to search and obtain information about registered businesses. My favourite one is Pappers. If you data is fully public, you can download your Avis INSEE from there as well.

10. Additional notes for certain types of business #

Regulated activites #

Some activites are more heavily regulated – F&B, health related, contruction, agriculture etc. These activities may have additional requirementsand obligations. Make sure to research your sector to ensure you’re well informed

Open to public #

If you receive your clients in your premises, there are additional requirements as well, such as annual fire safety inspections, paying SACEM/SPRE for music/TV, and so on.

European B2B clients #

If your clients are businesses from other EU countries, you need to request an EU VAT number from the tax office. You will then need to create an account with the customs – douane.gouv.fr, and file monthly declarations: DEB if you sell goods, DES if you sell services.

Trading with UK #

Trading with UK has it’s own set of rules, please read more here if you’re concerned.

Selling online #

If you sell physical or digital goods online to natural persons (B2C), if you cross the 10 000€ total sales to EU countries outside of France, you will have to collect VAT (even if you are still not VAT registered in France). If you sell digital goods B2C outside Europe, you may also be liable for VAT or sales tax in your clients’ countries. For example, in UK VAT is due from the first sale. More details in the article here.

Importing goods from outside of EU #

Make sure you read this article if you’re planning on buying goods from outside of EU.

11. Enjoy running your business – and keep your regular obligations under control #

• Keep your journals up to date
• Declare your turnover regularly to URSSAF
• File your personal income tax declaration every year
• Pay CFE tax every year, except for the 1st one (send the declaration)
• Keep track of your total annual receipts and watch for the crossing the following thresholds
  • 10 000€ for separate bank account obligation
  • VAT thresholds
  • Micro-entreprise thresholds
  • 10 000€ B2C online sales to Europe
• B2B EU sales – file DES/DEB declarations
• Check you postbox and email regularly.

Check list #

Want to be sure you haven’t missed anything? Buy this downloadable cheklist, available in 3 languages: French, English or Russian.