Auto-Entrepreneur in France: Guide for Remote Freelancers

An auto entrepreneur in France (officially a micro-entrepreneur) is a sole trader who pays social contributions as a flat percentage of turnover and files almost no accounts. It works well for remote freelancers with clients abroad, as long as you stay under the turnover limits and get the VAT wording on your invoices right.

This guide covers who can use the status, the current limits and rates, how VAT works for EU and non-EU business clients, what goes on an invoice, how to register and when a company makes more sense.

Rules change often. Confirm your own situation with a French expert-comptable (chartered accountant) before you register or send your first invoice.

Key takeaways

• To use the regime in 2026, your turnover is checked against limits of 83,600 euros for services and 203,100 euros for sales of goods.
• Social contributions are a flat share of turnover: 21.2% for commercial services, 25.6% for non-regulated liberal work (Service-Public, page verified January 1, 2026).
• Below 37,500 euros of service turnover you can stay outside VAT, but you still need an intra-EU VAT number for EU business clients.
• EU business clients get an invoice marked "autoliquidation". Non-EU business clients get a different exemption mention.
• Switch to a company when your costs are high, you outgrow the limits, or you need to recover VAT.

Who can use the auto entrepreneur status?

The status suits one person running a business in their own name. You do not create a separate legal entity. Your clients can be anywhere: a French micro-entrepreneur can invoice a company in Germany, the UK or Canada the same way as a client in Lyon.

The regime applies as long as your yearly turnover stays under the activity limits. If your activity is regulated, you must show the authorization, diploma or title when you register, according to Service-Public's page on becoming a micro-entrepreneur. Most remote roles (development, design, marketing, consulting, support) fall into one of two groups:

• Commercial services (BIC): services of a commercial or craft nature.
• Liberal services (BNC): intellectual services such as consulting, coaching, writing or IT advice. Most freelance knowledge work lands here.

Which group you are in sets your contribution rate and your income tax allowance, so check your activity code with your accountant early.

What are the auto entrepreneur France revenue limits in 2026?

The Service-Public page on micro-enterprise turnover thresholds sets these limits for using the regime in 2026. They are applied to your turnover in 2024 and 2025:

One bad year does not push you out. You lose the regime only if you go over a limit two years in a row, and the change takes effect on January 1 of the year after the second one. Leaving moves you to a real tax regime with full accounting.

Want to know what a foreign client should pay you to clear these costs? Run your numbers in the jobseeker salary calculator, and if you want help landing remote clients or roles, join the waitlist for the Land a Great Remote Job accelerator program.

How much are social contributions for liberal and commercial services?

You pay a percentage of what you invoice, not of profit. You declare turnover to Urssaf monthly or quarterly and pay at the same time. These are the rates listed on the Service-Public page on the micro-social regime (page verified January 1, 2026; the page does not name a year for the rates):

A quick example: a non-regulated consultant who invoices 5,000 euros in a month pays 1,280 euros in social contributions at 25.6%. Because the rate applies to turnover, high expenses make the status less attractive. Reduced rates exist for eligible new businesses under the ACRE scheme, so ask about it when you register. For background, see our glossary entry on social security contributions.

Should you choose the versement liberatoire?

The versement liberatoire lets you pay income tax as a small extra percentage of turnover, at the same time as your contributions. The Service-Public page on micro-enterprise taxation lists these rates and conditions (page verified May 13, 2026):

• 1% for sales and accommodation, 1.7% for other commercial (BIC) activities, 2.2% for liberal (BNC) activities.
• Your household's reference taxable income from two years before (year N-2) must be below 29,579 euros for a single person or 59,158 euros for a couple. The page does not say which tax year these limits apply to, so check the current figure.
• An existing business must ask Urssaf before September 30. A request made before September 30, 2026 applies from January 1, 2027.
• A new business must ask before the end of the third month after it starts.

Without the option, your turnover is taxed at the normal progressive rates after a flat allowance: 71% for sales, 50% for commercial services and 34% for liberal activities, with a minimum allowance of 305 euros. Real expenses are not deducted. Whether the option saves money depends on your household tax rate, so model both routes with your accountant.

How does VAT work with EU and non-EU clients?

Step 1: Check the VAT franchise

Under the franchise en base, you do not charge French VAT. The Service-Public page on the VAT franchise says the thresholds are unchanged for 2026: 37,500 euros for services and most liberal activities (tolerance up to 41,250 euros), and 85,000 euros for sales (tolerance up to 93,500 euros). Go over the base threshold and you lose the franchise from January 1 of the next year. Go over the tolerance threshold and you lose it from the first day you exceed it.

Step 2: Get an intra-EU VAT number

Even under the franchise, you need an intra-EU VAT number to bill business clients in other EU countries. It is not automatic. You request it from your tax office, as explained in the Service-Public guide to VAT on services within the EU.

Step 3: Apply the reverse charge

For most business-to-business services, VAT is due in the client's country. If you have no VAT number in that country, you invoice without VAT and the client accounts for it under the reverse charge. You may also have to file a European services declaration (DES). For a business client outside the EU, the invoice carries a different exemption mention. Some services (event admission, work on property, passenger transport) follow special rules, so check before you invoice.

Selling to private individuals abroad is a different case. Ask your accountant before you take on consumer clients outside France. Our VAT glossary entry explains the core terms.

What must your invoice show?

Use this checklist for every invoice to a foreign client, then have your accountant confirm the full list of mandatory mentions:

Invoice checklist for a French micro-entrepreneur

• Your name, business address and SIREN number
• A unique invoice number in an unbroken sequence, plus the invoice date and service date
• The client's company name and address, and their VAT number if they have one
• Your intra-EU VAT number if the client is an EU business
• A clear description of the service, the quantity and the price before VAT
• Under the franchise: "TVA non applicable, article 293 B du CGI"
• EU business client: the mention "autoliquidation"
• Non-EU business client: "TVA non applicable, art. 259-1 du CGI"
• Payment due date and late payment terms

Getting paid in another currency? Our guide on how to pay a European contractor with Wise shows what the client side of the transfer looks like.

How do you register as a micro entrepreneur in France?

1. Choose your activity and check whether it is commercial, craft or liberal.
2. File your declaration on the official one-stop site, the Guichet des formalités des entreprises (formalites.entreprises.gouv.fr).
3. Upload an ID, proof of your business address, a signed sworn statement of no criminal convictions and a signed statement of parentage, plus proof of authorization if your activity is regulated.
4. Receive your registration proof with your SIREN number and activity code.
5. Set up your Urssaf online account to declare turnover and choose monthly or quarterly declarations.

According to Service-Public, registration is free for most micro-entrepreneurs. Commercial agents pay 23.21 euros to join a separate register. Your business address must appear on invoices, quotes and contracts.

When should you switch to a company?

The micro regime is built for simplicity, not scale. Consider a company or the real tax regime when:

• Your turnover is heading over the limits for a second year.
• Your real costs (software, equipment, travel, subcontractors) are higher than the flat allowance.
• You buy a lot with VAT and want to deduct it.
• You want to hire, bring in a partner or separate business assets more clearly.

For some people, a salaried remote job is the better option. A client that wants you full time may prefer an employer of record. Our guide to contractor or employer of record explains how companies decide. Companies hiring in France can book a call to talk through the search.

FAQ

Is auto entrepreneur the same as micro entrepreneur in France?

Yes. Auto-entrepreneur is the older name, still used in everyday French and on the Urssaf portal. The legal term today is micro-entrepreneur, and the regime is often called micro-entreprise. The rules, limits and contribution rates are the same whichever name you use.

Do I charge VAT to a client in Germany or the UK?

For most business-to-business services, no French VAT is charged. An EU business client, such as one in Germany, gets an invoice marked "autoliquidation" and accounts for VAT itself. The UK is outside the EU, so a UK business client gets the "art. 259-1 du CGI" mention instead. You still need an intra-EU VAT number for EU clients.

Can I be a micro-entrepreneur and work full time for a foreign company?

If one foreign company sets your hours, tools and tasks, the relationship may look like employment rather than freelancing. That creates risk for both sides. Many companies handle this with an employer of record instead. Before you accept a full-time contractor deal, ask a French lawyer or accountant whether your setup holds up.

What happens if I go over the VAT franchise threshold?

For services in 2026, crossing 37,500 euros means you lose the franchise from January 1 of the next year. Crossing the 41,250 euro tolerance means you must charge VAT from the day you cross it. You then add VAT to French invoices, file VAT returns and can deduct VAT on purchases.

The short version

The auto entrepreneur status lets you invoice clients abroad with low admin and a flat social contribution rate. In 2026 the service limit is 83,600 euros, while the VAT franchise ends much sooner at 37,500 euros. EU business clients get an "autoliquidation" invoice and non-EU business clients get the 259-1 mention. Move to a company when costs, growth or VAT recovery make the flat model expensive.

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