Micro-entrepreneur in France as a foreigner: who can, taxes, VAT and foreign clients

A foreigner can open a micro-enterprise only if living in France with a permit allowing self-employment. Talent – famille, vie privée et familiale and the entrepreneur card allow it, talent porteur de projet only for the declared project, visiteur and student cards do not. Services to a US company bear no French VAT and fall outside the €37,500 franchise threshold.

A micro-enterprise (micro-entreprise, formerly auto-entrepreneur) is a sole trader with simplified accounting: contributions and income tax are a percentage of turnover, and no VAT is charged below the threshold. But for a foreign national the question of rights comes before the question of tax: starting an activity your card does not allow puts the renewal of your permit at risk.

Which foreign nationals can open a micro-enterprise

The general rule is set out on service-public: a third-country national can set up a company in France without living there, but can be a sole trader only if they live in France and hold a permit that allows non-salaried activity. So “I’ll register a micro from Moscow or Barcelona and invoice from there” is not an option.

Talent passport porteur de projet. A micro-enterprise works if it carries out exactly the project that was approved. Side work unrelated to the project is not covered by the card. How this is viewed at renewal is in the article on the talent passport for entrepreneurs The project is approved on the strength of the business plan, so the legal form, micro or SASU, is stated there: see the talent passport business plan.

A talent holder’s spouse. This is the simplest case: talent – famille allows any activity. That is why families often split roles: the founder runs the company, the spouse opens a micro for freelance work. How to get the family card is in the section on the talent passport: family.

Visiteur. The ban here is total, including work for foreign clients from France. The Interior Ministry’s position on remote work for a foreign employer concerns employment, not your own business; details are in the article on the French visiteur visa. Other routes are in the article on how to move to France.

Registration: the single portal, documents, refusals

A micro-enterprise is registered online on the guichet des formalités des entreprises (formalites.entreprises.gouv.fr, run by INPI). Since 1 January 2023 every business creation goes through this portal only; autoentrepreneur.urssaf.fr sends you there to register and is used later, for turnover returns (Urssaf). Registration is free, and no articles of association or capital are needed (service-public). The form runs in this order.

Step 1. An account on the guichet unique

On formalites.entreprises.gouv.fr click “Déclarer”, which takes you to procedures.inpi.fr. You can sign in with FranceConnect or create an account on the portal itself (INPIConnect) with an email and password (INPI). Have your social security number and a PDF scan of your passport ready: Urssaf lists them among the things you will need (Urssaf).

Step 2. The micro-entrepreneur form and your activity

Next, “Déposer une formalité” → “Créer une entreprise” → “entrepreneur individuel” (trading in your own name): a micro-enterprise is a sole trader under a simplified regime, not a separate legal form. Then “Ajouter une activité”: describe the activity in your own words and refine it with the prompts. The description drives the BIC or BNC category (see the section below), and INSEE assigns the APE code after registration. If the code does not match what you do, you can ask for a review within one month of registration (INSEE).

Step 3. The address (domiciliation)

An address is compulsory and will appear on every invoice and contract. It can be your flat, separate premises, a domiciliation company or a coworking space. If the business address is your home address, you can object to its publication by applying to INSEE. The entrepreneur’s main home is automatically protected from business creditors (service-public).

Step 4. Documents

• your passport;
• a residence permit that allows self-employment (activité non salariée): which cards qualify is covered at the start of the article;
• proof of the business address: a water, electricity or gas bill;
• a déclaration sur l’honneur de non-condamnation et attestation de filiation, a sworn statement of no criminal convictions with your parents’ details, dated and signed;
• for a regulated activity, the authorisation, diploma or title (service-public).

In practice, since 2024 different people in relocation chats have reported refusals: files with a VLS-TS visa in the passport or an extension document (ADP) instead of a plastic card were rejected with a request for a “real” permit. Others with the same visa were registered within days. After a refusal, it helps to attach the decision granting the card, or to reapply once the plastic card arrives. What each post-arrival document gives you is covered in the article on life after entering France on a visa D.

Step 5. Options: tax, VAT, versement libératoire, ACRE

In the tax options you choose the micro regime (micro-BIC or micro-BNC) and the VAT franchise (franchise en base) (Urssaf). The versement libératoire can be chosen at creation, so that it applies from the start of the activity, or later, up to the end of the third month after the month of creation (service-public); this is also where you decide whether to declare turnover monthly or quarterly. ACRE is not ticked on the form: it is a separate application to Urssaf, sent in parallel without waiting for your documents (Urssaf), and no later than 60 days after starting. Who is entitled to ACRE is covered in the contributions section.

Step 6. Signing and submitting

The last screen is a summary. Until you click “Valider le dossier” the file stays a draft; once checked, you sign it, and the guichet unique passes the data to Urssaf, the tax office, INSEE and the register itself. You can follow progress in the portal’s “tableau de bord” (Urssaf).

Step 7. What arrives after registration

SIREN and SIRET numbers are assigned automatically, with no request needed. They arrive in 15 days on average, and from then on you can invoice (Urssaf). The numbers appear in your guichet unique account; INSEE has not issued a registration certificate since 2023 (service-public). Within 4 to 10 weeks Urssaf sends a notice of affiliation (notification d’affiliation), after which you create your account on autoentrepreneur.urssaf.fr to declare turnover, pay contributions and download certificates.

The first turnover return comes no earlier than 90 days after you start, and it covers all the first months at once. Urssaf’s example: starting on 1 February, with monthly returns the first is filed between 1 and 30 June for February to May; with quarterly returns, between 1 and 31 July for February to June. After that you file every month or quarter, even with zero turnover, in which case you enter €0 (Urssaf). The other first-year return is the CFE one, covered below.

Two more rules people learn too late. A separate bank account is compulsory once turnover exceeds €10,000 for two years in a row, and its name must carry the mention “EI” (service-public). Each person may have only one micro-enterprise, but it can cover several activities (economie.gouv.fr).

BIC or BNC: development, consulting, SaaS

The category sets the contribution rate and the allowance for expenses. Official pages list “métiers de l’informatique et du numérique” and consulting as liberal professions (BNC), while also mentioning IT services among commercial activities (BIC) (economie.gouv.fr). The line follows the substance of the work: bespoke intellectual work is more often BNC, selling goods or a standard service is BIC.

You cannot pick the cheaper category: the activity determines it. In practice the portal assigns the regime from the activity code, and for SaaS developers this is a constant source of dispute: some get BIC, others are refused BIC by INPI and left with BNC. Describe the activity as it is: an audit can reclassify it.

Contributions, ACRE, income tax and CFE

Contribution rates and the versement libératoire are covered in the article on taxes in France: micro-entrepreneurs; here is what matters most to someone who has just moved.

• ACRE is no longer for everyone. Since 2026 the contribution relief is granted only on application to Urssaf within 60 days of starting, and only to certain groups: mainly jobseekers, benefit recipients and people under 26 (service-public). For micro-enterprises created from 1 July 2026 the relief is 25% instead of 50% (decree 2026-69). A professional who has just moved usually does not qualify.
• Versement libératoire and families with capital. Paying income tax as a percentage of turnover is possible only if household income two years earlier was below a ceiling: €88,737 for a couple with two children (service-public). A family with dividends or rental income is usually above it and pays on the scale.
• E-invoicing. From 1 September 2026 every business must be able to receive electronic invoices; micro-enterprises must issue them from 1 September 2027, and transactions with foreign clients are reported as data (e-reporting) from the same date (impots.gouv.fr).

CFE: the first return (form 1447-C)

CFE (cotisation foncière des entreprises) is the local business tax, and it applies to micro-entrepreneurs too, including those working from home (impots.gouv.fr). In the year of creation you file form 1447-C-SD (déclaration initiale): SIRET, activity, address, creation date, the premises you work from and the current year’s turnover. The deadline is 31 December of the year of creation, to the business tax office (SIE), by post or through the secure messaging of your espace professionnel on impots.gouv.fr (impots.gouv.fr). The form and its notice are on the 1447-C-SD form page.

This return is what secures the exemption: no CFE is due in the year of creation, and the base is halved in the second year. Without separate premises the tax is calculated on a minimum base set by the municipality, and it is not due if turnover two years earlier was €5,000 or less (for a business created the year before, its first year, scaled up to 12 months). No notice is posted: you view it in your espace professionnel and pay online only, by 15 December (service-public).

VAT: the 2026 franchise threshold and the €25,000 story

While turnover stays below the threshold, a micro-entrepreneur charges no VAT and writes “TVA non applicable, article 293 B du CGI” on invoices, citing Article L. 223-3 CIBS from 2027 (impots.gouv.fr). The 2026 thresholds are unchanged: €37,500 for services and €85,000 for sales (service-public).

• Going over. If service turnover for the year lands between €37,500 and €41,250, the franchise holds until year end and ends on 1 January. Pass €41,250 and VAT is charged from the date you cross it (BOFiP).
• €25,000. The 2025 budget law proposed a single €25,000 threshold. It was never applied, and the law of 3 November 2025 on a stable tax regime for micro-entrepreneurs confirmed the existing thresholds (BOFiP).
• What counts towards the threshold. Only transactions whose place of taxation is in France (BOFiP, § 180). Services to a foreign company do not count towards the franchise threshold, but they do count towards the €83,600 micro turnover limit.

EU and US clients: invoices, reverse charge and the DES

For a service to a business (B2B), the place of taxation is the client’s country. That determines the invoice mention and the reporting (service-public):

A VAT number for EU clients is needed from the first invoice, whatever the amount; it is not assigned automatically and does not end the franchise (impots.gouv.fr). The DES, the EU services return, is filed monthly, no later than the tenth working day of the following month; franchise businesses may file it on paper (douane.gouv.fr).

In practice, banks and neobanks take different views of a micro-enterprise business account with clients outside the EU: chats describe refusals for that profile and for the lack of a K-bis extract, which a micro-enterprise does not have. How to choose a bank is in the article on banking in France for Russian nationals.

Example: a developer earning €60,000 from a US client

A developer on a talent – famille card opened a micro in the BNC category and works all year for one company in California. He has no other income in France and lives alone.

Had the same work been in the BIC category, contributions would have been €12,720. And with a French client, at €60,000 turnover the franchise would have ended in the year €41,250 was passed, and 20% VAT would have had to be added to invoices.

When to move to a SASU

It is worth planning a company in advance if:

• Turnover is heading for €83,600. The regime is lost after exceeding the limit two years running, from 1 January of the next year (service-public); a planned move beats a forced one.
• Real expenses exceed 34% of turnover: a team, subcontractors, equipment. Under the micro regime they are not deductible.
• Profit needs to stay in the business. A company pays corporate tax at 15% up to €42,500 and 25% above (service-public), and money can be accumulated and invested rather than taken at once as personal income.
• Partners, investors, hiring, and a talent passport renewal where a company reads as more substantial; more in the articles on the talent passport for entrepreneurs and your own company in France.

Common mistakes

• Opening a micro on a visiteur or student card “because the clients are abroad”.
• Registering while living in another country: you cannot be a sole trader without residing in France.
• Counting US client turnover towards the franchise threshold, and forgetting the €83,600 micro limit.
• Counting on ACRE “by default” and missing the 60-day application window.
• Taking payments into a personal account after two years with turnover above €10,000.

If you are choosing a route to France and want to be self-employed from day one, describe your situation and we will look at which permit gives you and your spouse that right.

Frequently asked questions

Can I open a micro-enterprise with a talent passport?

It depends on the category. Talent – famille allows any activity, so a talent holder’s spouse can open a micro. Porteur de projet allows activity linked to the approved project, and a micro-enterprise works if it carries out that project. Employee cards such as salarié qualifié allow salaried work, not your own business.

Can I be a micro-entrepreneur on a visiteur visa?

No. A condition of the visiteur card is not to carry out any professional activity in France: not as an employee, not as an auto-entrepreneur, not in a liberal profession. The ban also applies to work for foreign clients. To be self-employed you need a different card, such as entrepreneur / profession libérale.

Can a foreign student become an auto-entrepreneur in France?

No, the student card does not allow auto-entrepreneur status; salaried work is allowed up to 964 hours a year. After a French degree at licence professionnelle or master level you can get a one-year recherche d’emploi ou création d’entreprise card and, among other things, set up a business.

Do I have to charge VAT if my clients are in the US?

No. For a service to a company outside the EU the place of taxation is the client’s country, no French VAT is charged, and the invoice reads “TVA non applicable – art. 259-1 du CGI”. This turnover does not count towards the €37,500 franchise threshold, but it does count towards the €83,600 micro limit.

What is the micro-entrepreneur VAT threshold in 2026?

For services €37,500, with tolerance up to €41,250; for sales €85,000 and €93,500. A single €25,000 threshold was proposed in the 2025 budget law but never applied, and the existing thresholds were confirmed by the law of 3 November 2025.

BIC or BNC for a developer or SaaS?

The substance of the activity decides: bespoke development and consulting are usually BNC liberal professions, while selling goods or a standard service can be commercial BIC. You cannot choose the category for the lower rate. In practice the portal assigns the regime from the activity code, and SaaS cases are sometimes disputed.

Can I open a micro-entreprise without living in France?

No. A third-country national can set up a company in France without living there, but can be a sole trader, including a micro, only if they live in France and their permit allows non-salaried activity.

Is a foreign national entitled to ACRE after moving?

Only if they fall into one of the eligible groups: mainly jobseekers, benefit recipients and people under 26. The application goes to Urssaf within 60 days of starting. For micro-enterprises created from 1 July 2026 the contribution relief is 25%.

How do I register a micro-entreprise step by step?

Online at formalites.entreprises.gouv.fr, the guichet unique run by INPI. Create an account or sign in with FranceConnect, choose the entrepreneur individuel form, describe your activity, give an address, upload your passport, a residence permit that allows self-employment, proof of address and the sworn statement of no convictions, choose your options and sign the file. SIRET arrives in 15 days on average, the Urssaf notice in 4 to 10 weeks, and the first turnover return is due no earlier than 90 days after starting.

Does a micro-entrepreneur have to file a CFE return?

Yes, even when working from home. In the year of creation you file form 1447-C-SD with the SIE tax office by 31 December, by post or through your espace professionnel on impots.gouv.fr. No CFE is due in the year of creation, the base is halved in the second year, and with turnover of €5,000 or less two years earlier the minimum CFE is not due.

Official sources

• service-public: can a foreign national set up a business in France; talent card; talent – famille; entrepreneur / profession libérale; visiteur; student work
• micro turnover limits; contribution rates; versement libératoire; ACRE and decree 2026-69; CFE; micro-entrepreneur bank account
• service-public: VAT franchise; BOFiP BOI-TVA-DECLA-40-10-10; impots.gouv.fr: VAT for micro-entrepreneurs; VAT on services within and outside the EU; douane.gouv.fr: DES; e-invoicing
• economie.gouv.fr: activities under the micro regime; corporate income tax; guichet des formalités des entreprises
• service-public: how to become a micro-entrepreneur; Urssaf: registering on the guichet unique step by step; Urssaf: creating an auto-entreprise; Urssaf: the first turnover return; INSEE: reviewing the APE code; impots.gouv.fr: form 1447-C-SD