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Before you start

2
  • Activity classification
  • Before you start
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Legal forms

11
  • Overview of legal forms available for small business owners in France
  • Sole Proprietorships
    • Making sense of short-term furnished rentals in France
    • Sole Proprietorship in France
    • Micro-Entreprise
      • Versement LibĂ©ratoire
      • Frais de DĂ©bours
      • Can You Have Only One Client as a Micro-Entrepreneur in France?
      • Micro-entreprise in France: simple regime, real obligations
      • Bookkeeping for micro-entrepreneurs
      • My micro-entreprise is registered! What’s next?
    • Entreprise Individuelle
      • The 2026 Reform of Social Contributions for the Self-Employed in France
      • Entreprise individuelle under the real regime in France
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Taxes and Social Charges

8
  • VAT
    • CFE Tax – Cotisation Foncière des Entreprises
    • VAT on Virtual Events
    • VAT rules for Businesses Importing Goods to France
    • Crossing VAT Threshold
    • Advance payments on VAT in July and December – Acomptes sur TVA
    • VAT and Trading with UK
    • VAT and E-commerce B2C – selling goods and digital services from France
  • Social Charges (URSSAF)
    • The 2026 Reform of Social Contributions for the Self-Employed in France
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Running your business

8
  • Jeune Entreprise Innovante (JEI) status
  • APE/NAF code – what it is and how to change it
  • Creating an Invoice – Legal Obligations
  • Creating a professional account on the tax website
  • Facture Electronique – Electronic Invoicing
  • E-reporting in France: what small businesses need to understand
  • SIREN, SIRET, APE, EORI and other abbreviations
  • Professional insurance in France: what each type covers and when it is compulsory
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Webinars and video presentations

3
  • Electronic invoicing – webinar in English from 22/06/2026
  • Electronic invoicing reform – webinar in Russian 23/06/2026
  • Electronic invoicing reform – webinar in Russian 15/06/2026
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  • Entreprise individuelle under the real regime in France

Entreprise individuelle under the real regime in France

16 min read

Table of Contents
  • What it is
  • Who it is for / when to choose it
  • Difference from micro regime
  • Difference from having a company
  • Social charges: how they are calculated
  • Tax: income tax under the real regime
  • Real simplified regime, real normal regime and dĂ©claration controlĂ©e
  • VAT: often more relevant under the real regime
  • Accounting obligations
  • Bank account and cash management
  • Registration process
  • Advantages
  • Limitations
  • Common mistakes I see
  • When to move from entreprise individuelle to a company
  • Conclusion

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Updated on 7 June 2026
The 2026 Reform of Social Contributions for the Self-Employed in FranceThe 2026 Reform of Social Contributions for the Self-Employed in France

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