Required certification · France
URSSAF & régime micro-entrepreneur
Cotisations sociales et régime micro-entrepreneur (auto-entrepreneur)
Market position
Urssaf collects social contributions from the self-employed. Under the micro-entrepreneur regime, contributions are a percentage of declared turnover (21.2% for commercial or artisanal services and 12.3% for sales in 2026), declared online to Urssaf monthly or quarterly, and nothing is due when turnover is zero. The regime applies up to 83,600 euros of turnover for services and 203,100 euros for sales, and VAT franchise is a separate threshold (37,500 euros for services in 2026), per service-public.fr.
France-specific note
If you work as a micro-entrepreneur, your invoicing software must handle VAT franchise (with the 'TVA non applicable - article 293 B du CGI' mention) and switch to charging VAT once you pass the franchise threshold, which for services is 37,500 euros in 2026, well below the 83,600 euro micro ceiling.
Pros
- + Contributions scale with turnover: nothing due on zero turnover
- + Simple monthly or quarterly online declaration to Urssaf
- + No VAT to charge below the franchise threshold
- + One year above the ceiling does not end the regime
Cons
- − Turnover ceiling of 83,600 euros for services (2026)
- − VAT franchise for services ends above 37,500 euros (immediately above 41,250 euros)
- − Franchise invoices must carry the 'TVA non applicable - article 293 B du CGI' mention
- − 21.2% of turnover for artisanal services, with no deduction for costs
Typical France pricing
Registration of a micro-entreprise is free; contributions are a percentage of turnover (2026: 21.2% for commercial or artisanal services, 12.3% for sales).
Why this matters for France trades
Since 1 September 2026 every French business must be able to receive B2B e-invoices through a plateforme agréée registered by the State (CGI art. 289 bis), and PME, TPE and micro-entreprises must issue them by 1 September 2027; DGFiP says no sanctions apply in 2026 while businesses adapt. Assurance décennale (Loi Spinetta) must be in place before work starts, and building without it is punishable by 6 months’ imprisonment and/or a 75,000 euro fine, per service-public.fr. TVA on building work on homes is 20% standard, 10% for improvement, transformation, fitting-out and maintenance, and 5.5% for energy renovation, with the reduced rates only for dwellings completed more than two years ago. Clients can only claim MaPrimeRénov’, the éco-PTZ or CEE bonuses if the work is done by an RGE professional. Businesses register through the Guichet des formalités des entreprises, with the CMA advising artisans, and regulated building trades must be carried out or controlled by a qualified person (CAP, BEP or BP, an equivalent RNCP title, or three years’ experience).
French artisan (bâtiment) vendor selection is shaped by facturation électronique (every business must be able to receive e-invoices through a plateforme agréée since 1 September 2026, and PME, TPE and micro-entreprises must issue them by 1 September 2027), compulsory assurance décennale taken out before work starts, multi-rate TVA (20%, 10% and 5.5%), the RGE label that homeowner clients need to claim energy-renovation aid, and the micro-entrepreneur regime with its turnover ceilings and VAT franchise.
Frequently asked
Is URSSAF & régime micro-entrepreneur a good fit for France trades?
Urssaf collects social contributions from the self-employed. Under the micro-entrepreneur regime, contributions are a percentage of declared turnover (21.2% for commercial or artisanal services and 12.3% for sales in 2026), declared online to Urssaf monthly or quarterly, and nothing is due when turnover is zero. The regime applies up to 83,600 euros of turnover for services and 203,100 euros for sales, and VAT franchise is a separate threshold (37,500 euros for services in 2026), per service-public.fr. If you work as a micro-entrepreneur, your invoicing software must handle VAT franchise (with the 'TVA non applicable - article 293 B du CGI' mention) and switch to charging VAT once you pass the franchise threshold, which for services is 37,500 euros in 2026, well below the 83,600 euro micro ceiling.
What does URSSAF & régime micro-entrepreneur cost in France?
Registration of a micro-entreprise is free; contributions are a percentage of turnover (2026: 21.2% for commercial or artisanal services, 12.3% for sales). Pricing and availability can change by region; confirm current France pricing on the vendor's site before committing.
Other France vendors
Facturation électronique (e-invoicing)
Required certification
Assurance décennale (Loi Spinetta)
Required certification
RGE (Reconnu Garant de l’Environnement)
Required certification
TVA bâtiment (20 / 10 / 5,5 %)
Required certification
Immatriculation CMA (guichet unique / RNE)
Required certification
Qualification professionnelle (Code de l’artisanat)
Required certification