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The Auto-Entrepreneur
How to set up as a sole trader or start a small business in France re-selling goods or materials, or offering services. Understand the taxes due, invoicing and book-keeping obligations...
As explained in AngloINFO's INFOrmation Page on Starting a Business in France, any for-profit activity in France - regardless of the amount of revenue generated - requires a legal structure, with the business either:
- Registered as an individual operator (sole trader), or
- Registered as a company/corporation
January 2009 saw the introduction of a new statut, known as the auto-entrepreneur, which simplifies the process of registering and running the smallest sole-trader businesses.
This applies to those who wish to run a business under the Micro-BIC or Micro-BNC tax régimes, where annual turnover (2012) is less than:
- €81,500 for those re-selling goods or materials, as well as hotels and rural gîtes
- €32,600 for those offering services
Further Information
- The Government provides an extensive document with information, Le Guide de l’Auto-Entrepreneur: Click here (PDF in French)
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