Independent Contractor in France: How to Register as Auto-Entrepreneur

What Does It Mean to Be an Independent Contractor in France?

In France, many professionals choose to work as freelancers instead of employees. This gives them full control over their activity, clients, and schedule. To operate legally, however, you must create a business entity.

The auto-entrepreneur status is the most popular choice for independent contractors in France because it is simple, quick to set up, and well-suited for freelance professionals across industries.

Note: this article is informational only and should not be considered legal advice. Always check official resources or consult a professional before taking action.

Business overview of the entreprise individuelle

Entreprise Individuelle vs SARL

Step 1: Check Your Eligibility

Before registering, make sure you meet these conditions:

• You are at least 18 years old.

• You reside in France or, if an EU citizen, are eligible to work independently.

• Non-EU citizens must hold a residence permit authorizing self-employment.

• You are not legally restricted from operating a business.

Step 2: Determine Your Business Activity

Your type of business determines which regulatory body oversees your activity:

• Commercial or retail business: Register with the Chambre de Commerce et d’Industrie (CCI).

• Artisanal trades: Register with the Chambre de Métiers et de l’Artisanat (CMA).

• Freelance and liberal professions: Register via URSSAF.

Selecting the correct category ensures compliance with taxes, social contributions, and professional obligations.

Step 3: Gather Required Documents

Prepare the following for registration:

• Valid ID or passport

• Proof of French address (utility bill, rental contract, etc.)

• For non-EU nationals: valid residence permit authorizing self-employment

Step 4: Complete Online Registration

France offers a centralized online platform for sole proprietors. Registration is free, though some activities may involve small administrative fees.

• Submit your application online via the One-Stop Business Formalities Portal.

• Initial validation is completed within 24 hours, with full review taking 3–5 working days.

After approval, you will receive a SIRET number, which allows you to issue invoices and open a business bank account.

Step 5: Choose Your Tax and Social Contribution Regime

You have two main options:

1. Micro-Enterprise Regime

• Eligibility:

  • €188,700 turnover limit for commercial and accommodation services.

  • €77,700 turnover limit for service and liberal professions.

• Taxes & contributions: Calculated as a fixed percentage of gross turnover, varying by activity.

• Simplified accounting and reporting requirements.

2. Régime Réel

• Required if turnover exceeds micro-enterprise thresholds:

  • €840,000 for trade and accommodation

  • €254,000 for BIC services

• Taxes and social contributions are based on net profits.

• Requires full accounting records, including balance sheets, profit/loss statements, and inventory reports. Hiring an accountant is common.

Step 6: Post-Registration Obligations

Once registered:

• Open a business bank account if turnover exceeds €10,000 per year.

• Issue invoices legally and track all business income.

• Declare turnover monthly or quarterly and pay social contributions.

• Monitor your revenue to stay within chosen tax thresholds.

Key Financial and Tax Responsibilities

VAT

• Micro-enterprises under thresholds are exempt from VAT.

• Exceeding the thresholds triggers VAT from the following month.

Social Contributions

• Contributions fund healthcare, pension, and family benefits.

• Rates vary depending on your tax regime and business activity.

Income Tax

• Integrated into your personal income tax return.

• Alternatively, choose the versement libératoire, paying income tax alongside social contributions.

Accounting & Recordkeeping

• Micro-Enterprise: Simple records of receipts, invoices, and expenses.

• Régime Réel: Full accounting records including balance sheets, annual inventory, and detailed expense tracking.

Final Takeaways

Setting up as a sole proprietor in France is a flexible way to start your self-employment journey. By selecting the right tax regime and maintaining proper accounting, you can focus on growing your business while staying fully compliant.

Looking for opportunities as an independent contractor? Check out our remote opportunities in sales or customer care agents.