How to start an auto-entreprise in 2026
steps, costs and aid

The auto-entreprise (or micro-entreprise) remains in 2026 the most accessible status for launching an independent activity in France. Free registration, simplified accounting, contributions proportional to turnover: the regime is designed to let you test a business with minimal administrative burden. This guide covers every step of the creation process, real costs, available aid, and the obligations you must meet from day one.

1. Who can become an auto-entrepreneur in 2026?

The auto-entrepreneur status is open to any natural person of legal age (or an emancipated minor) residing in France who wishes to carry out a commercial, artisanal, or liberal profession on an individual basis. The regime is also accessible to European Union nationals without specific residency conditions.

Combining the status with another activity is broadly permitted. You can create your auto-entreprise while being a salaried employee (subject to respecting your non-compete clause and duty of loyalty), a student, retiree, job-seeker (with possible continuation of unemployment benefits under certain conditions), or even a civil servant (with hierarchical authorisation, usually limited to part-time).

Certain activities are, however, excluded from the regime:

• Agricultural activities under the MSA (agricultural operators)
• Activities subject to real-estate VAT (property dealers, principal real-estate agents)
• Regulated liberal professions not affiliated with CIPAV or the general regime: doctors, lawyers, notaries, chartered accountants, nurses
• Artistic activities remunerated by copyright royalties (under the Maison des Artistes or Agessa)

For eligible regulated professions (architects, psychologists, dieticians, etc.), you must provide proof of the required diploma or qualification before registering. The creation form will ask for the corresponding supporting document.

2. 2026 revenue thresholds

The auto-entreprise regime is subject to annual revenue ceilings. Exceeding these thresholds triggers exit from the micro regime and a switch to a real tax assessment. The 2026 thresholds are as follows:

• Sale of goods (BIC sales): 188,700 euros
• Commercial and artisanal services (BIC services): 77,700 euros
• Liberal professions (BNC): 77,700 euros

These thresholds are assessed on a calendar-year basis. If you started your activity mid-year, the threshold is prorated based on the number of days of activity. For example, for a service activity started on 1 July 2026: 77,700 x (184 / 365) = approximately 39,150 euros.

Important: do not confuse the micro-entreprise revenue ceilings (which determine whether you can remain under the status) with the VAT exemption thresholds (37,500 euros for services, 85,000 euros for sales). You can exceed the VAT thresholds while still being an auto-entrepreneur -- you will simply need to start charging and remitting VAT.

3. Step-by-step registration

Step 1: Gather the required documents

Before starting the online registration, collect the following documents:

• A valid identity document (national ID card or passport)
• Proof of address dated less than 3 months
• A declaration of no criminal record (sworn statement integrated into the form)
• For regulated activities: copy of the diploma or authorisation to practise
• For artisanal activities: professional qualification certificate (if applicable)

Step 2: Register on the URSSAF portal

Go to autoentrepreneur.urssaf.fr and create your account. Since 2023, the single business formalities portal is managed by the INPI (formalites.entreprises.gouv.fr), but the URSSAF portal remains the most direct entry point for auto-entrepreneurs. The online form replaces the former P0 micro-entrepreneur form (Cerfa 15253).

You will need to provide:

• Your full identity and address
• The nature of your activity (APE code assigned automatically)
• Your establishment address (which can be your home)
• Your desired tax regime (micro-BIC or micro-BNC, determined by the nature of the activity)
• Whether you opt for the versement liberatoire (flat-rate income tax payment)

Step 3: Choose the versement liberatoire (or not)

The versement liberatoire de l'impot sur le revenu lets you pay income tax alongside your social contributions as a fixed percentage of your turnover: 1% for the sale of goods, 1.7% for BIC services, 2.2% for BNC liberal professions.

This option is beneficial if your household reference taxable income from year N-2 is below a certain threshold (approximately 27,478 euros per share of the quotient familial in 2026). If your household is lightly taxed or non-taxable, the flat-rate payment may result in paying more tax than the standard progressive scale. Run the numbers before opting in.

Legal reference: Article 151-0 of the Code general des impots.

Step 4: Receive your SIRET number

After validation of your application, the INSEE assigns you a SIREN number (9 digits) and a SIRET number (14 digits, including the NIC code of your establishment). Processing time ranges from 1 to 4 weeks depending on the activity and administrative workload. You will receive your registration notification by post and email.

While waiting for your SIRET, you can prepare your tools (invoice templates, website, etc.), but you cannot yet issue compliant invoices. Article L123-1-1 of the Code de commerce requires the SIRET to appear on every commercial document.

Step 5: The CFE (local business tax)

The CFE (Cotisation Fonciere des Entreprises) is a local tax owed by every business. Good news: you are exempt for the first calendar year of activity. From the second year onward, you will need to pay it (the amount varies by municipality, generally between 200 and 700 euros for an auto-entrepreneur). An initial declaration (form 1447-C-SD) must be filed before 31 December of the year of creation.

4. ACRE: 50% exemption in the first year

The ACRE (Aide aux Createurs et Repreneurs d'Entreprise) provides a 50% exemption on social contributions during the first 4 quarters of activity. In concrete terms, instead of paying 21.1% contributions on your BNC income, you pay only 10.55%.

Main eligibility conditions:

• Being a registered job-seeker receiving unemployment benefits or registered with France Travail for more than 6 months
• Receiving the RSA (income support) or ASS (specific solidarity allowance)
• Being between 18 and 25 years old (or under 30 if recognised as disabled)
• Creating or taking over a business in a priority urban neighbourhood (QPV)
• Not having benefited from ACRE in the previous 3 years

The ACRE application is submitted directly during registration or within 45 days of creation, via the dedicated form on the URSSAF website. If no response is received within 30 days, tacit acceptance applies.

Legal reference: Article L613-7 of the Code de la securite sociale.

5. Real costs of creation and management

Unlike other legal structures, creating an auto-entreprise involves no registration fees. No court registry fees, no legal notice publication, no share capital to deposit. The only costs relate to running the activity itself:

The main advantage of the regime: if your turnover is zero, you pay nothing. Contributions are strictly proportional to declared turnover. There is no minimum contribution (unless you opt for the minimum pension contribution, which is a separate choice).

6. Post-creation obligations

Dedicated bank account

Since the PACTE law of 2019, the obligation to open a dedicated professional bank account only applies if your turnover exceeds 10,000 euros for two consecutive years. Below this threshold, you can use your personal account, although a separate account is strongly recommended for the clarity of your bookkeeping.

You do not need to open a professional bank account (which is more expensive). A simple current account dedicated to your activity is sufficient.

Revenue ledger

You must maintain a chronological revenue ledger recording for each receipt: the date, invoice number, client identity, nature of the service, amount and payment method. This register can be kept on paper or digitally (spreadsheet, accounting software).

For sales activities, a purchases register is also mandatory, detailing each purchase with the same information.

Invoicing

From your very first service, you must issue a compliant invoice containing all mandatory fields required by Article L441-9 of the Code de commerce: seller and buyer identity, invoice number (chronological and without gaps), date, detailed description of the service, amount, payment terms, late-payment penalties and the 40-euro fixed recovery indemnity.

Under the VAT exemption, do not forget the mandatory statement: "TVA non applicable, article 293 B du CGI" (Article 293 B of the French General Tax Code).

Revenue declaration

You declare your turnover monthly or quarterly (your choice, made at registration) on the autoentrepreneur.urssaf.fr website. Even if your turnover is zero, you must declare zero. Failure to declare triggers a penalty and a flat-rate tax assessment.

7. Common mistakes to avoid

• Invoicing before receiving your SIRET: this is illegal. Wait for the registration notification.
• Not declaring zero turnover: a missing declaration is not the same as declaring zero. You will be penalised.
• Forgetting the CFE: the first-year exemption is automatic, but you must still file the initial declaration.
• Neglecting insurance: even when not mandatory, professional liability insurance protects you in case of a client dispute.
• Confusing turnover and profit: your contributions are calculated on gross turnover, not profit. Factor this into your pricing.
• Ignoring VAT thresholds: the VAT thresholds (37,500 euros / 85,000 euros) are different from and lower than the micro-regime ceilings. Monitor them closely.

Frequently asked questions

How long does it take to create an auto-entreprise?

The online registration takes about 15 minutes. The SIRET processing time ranges from 1 to 4 weeks depending on the activity (artisanal activities may take a little longer due to qualification verification). You receive a registration confirmation by email within 24 to 48 hours but cannot invoice until the SIRET is assigned.

Can I combine an auto-entreprise with salaried employment?

Yes, this is perfectly legal. You must simply respect your duty of loyalty to your employer and check for any exclusivity clause in your employment contract. Your employer does not need to be informed unless a contractual clause requires it. Your auto-entrepreneur social contributions are independent of those deducted from your salary.

Do I need a diploma to become an auto-entrepreneur?

No, not for the majority of activities. Standard commercial activities (e-commerce, consulting, digital services) require no specific qualification. However, artisanal building trades require a minimum CAP diploma or 3 years of experience, and regulated liberal professions require the corresponding diploma (dietician, psychologist, architect, etc.).

What financial aid is available for auto-entrepreneurs?

Besides ACRE (50% exemption on contributions), you may benefit from ARCE (lump-sum payment of 60% of your remaining ARE unemployment rights), partial continuation of ARE benefits (combining unemployment allowance with auto-entrepreneur income), the prime d'activite (activity bonus, subject to income conditions), and various regional or sector-specific grants. Contact France Travail and your local CCI or CMA for details.

Can I create an auto-entreprise without a professional address?

Yes, you can register your auto-entreprise at your personal home address. This is the choice of the vast majority of auto-entrepreneurs. If your rental lease prohibits commercial activity, you can still register the head office there (without physically conducting the activity on the premises) under Article L123-10 of the Code de commerce. You can also use a domiciliation company (from around 15 euros/month).