Understanding the Micro-Entrepreneur limits in France

Share Button

Since 2014, the French government established a legal, simplified business status called the micro-entreprise which is described as «the pay-as-you-go system». It is aimed at reducing the taxes and financial costs of running a small business in France.

However, it has some set turnover levels above which the micro-entrepreneur must change their legal status. Beyond this point, you need to become a sole trader (entreprise individuelle) or create a new legal status: A company (société).

Turnover limits 2018 for revenu 2017

  • Service based business, or a ‘professional’ activity: the turnover
    cannot exceed 70,000€ per year.
  • Commercial sales, bar/restaurant or furnished accommodation have a
    turnover limit of 170.000€ per year.

The turnover limits are calculated per year (12 months). If the beginning of the activity is mid-year (1/7) the turnover limits are divided by 2 (35,000€ for services and 85,000€ for commercial sales) (prorata temporis).

The micro-entrepreneur can follow up the limit monthly (5,833€ for services and 14,167€ for commercial sales), it’s an average. The aim being to stay under the annual turnover limits.

fatenBy Faten Amamou, Chartered Accountant
Member of the French Chartered Institut and founder ESCEC International. Faten has 15 years’ experience establishing and registering businesses in accounting, taxation and social matters, Faten provides entrepreneurs with professional advice and support for setting up a company.

Want to nominate someone else for Best of Paris? Let us know

Who do you nominate?:*
Which Category?:*
Reason for Nomination (we may print this):
Your Name (optional):
E-mail (optional - if you want to be notified when your nomination has been added):

Paris Writers Workshop 2018

Enjoy the rich cultural heritage of Paris and meet members of the international writing community, during a week of master classes, panel discussions, readings and agent consultations. For details, testimonials, general information and registration materials, […]

Use our IG hashtag #expatriatesmagazine - We print our favourites

Something is wrong.
Instagram token error.

Best of Paris 2018

  • Best of Paris 2018 - Click HERE to see all the available categories
  • Add a Link to your nomination HERE
  • Want to nominate someone? Visit HERE
  • Voting for Best of Paris 2018 runs from September 15th to November 25th.
  • Send a Video to support your nomination HERE
  • Have a question? Check the FAQs
  • Join 180 establishments and make Expatriates Magazine & Best of Paris available at your establishment HERE
  • Have you been nominated? Download the Nominated Best of Paris 2018 Web Badge  Download Badge

Random Listing

  • Perfectly Paris Rentals
    We specialise in short term lets around the Montmartre area of Paris (8th, 9th, 17th and 18th). Conde Nast Traveler has chosen us as their Villa Specialist for Paris since 2008.[Read more]