The Auto-Entrepreneur: Perfect for American Consultants in France
If you provide consulting, coaching, translation, IT, marketing, or any intellectual service to clients — the auto-entrepreneur regime lets you start immediately, bill legally, and pay taxes only on what you earn. No minimum revenue required. The perfect structure to test a business before committing to a more complex corporate structure.
Who Can Become an Auto-Entrepreneur?
- Any legal resident of France (valid carte de séjour, talent passport, or as an EU/French citizen)
- Americans must have a visa/residency card that authorizes self-employment (Profession Libérale, Talent Passport, or certain Vie Privée et Familiale cards)
- You can be auto-entrepreneur as your primary activity or as a side business alongside employment
- Revenue must stay under the ceiling: €77,700/year for services and liberal professions, €188,700 for commercial activities (sales)
- Some regulated professions (lawyers, doctors, architects) cannot use the micro-entrepreneur regime
- Retirees can become auto-entrepreneurs — some restrictions on cumul with pension apply
Step-by-Step: How to Register
- Go to autoentrepreneur.urssaf.fr
- Click "Démarrer une activité" (Start an activity)
- Choose your activity type: Prestation de services libérales for consulting/intellectual services
- Enter your personal details, address, and select your "code APE/NAF" (activity code)
- Provide your numéro de Sécurité Sociale (French SS number)
- You'll receive your SIRET number within a few days — this is your official business registration number
- Register with your professional order if your profession requires it (though most intellectual services don't)
- Open a separate bank account for business (required if revenue exceeds €10,000/year; recommended always)
Taxes & Social Charges: What You Actually Pay
Social Charges (Cotisations Sociales)
Liberal professions and services: 22.2% of gross revenue. Commercial activities: 12.3%. Applied to revenue (not profit) — declared and paid monthly or quarterly via autoentrepreneur.urssaf.fr
Income Tax — Versement Libératoire (Optional)
Pay income tax at the same time as charges: 2.2% of revenue for services. Only advantageous if your total household income puts you in a high tax bracket. Otherwise, declare revenue with your standard Form 2042-C-PRO.
CFE (Business Tax)
Cotisation Foncière des Entreprises. Annual local business tax — typically €200–€2,000/year depending on commune and revenue. Exempt the first year. Paid in December.
VAT (TVA)
Auto-entrepreneurs are exempt from VAT collection up to €36,800/year (services). Above this: charge and remit VAT. Add "TVA non applicable, article 293 B du CGI" to your invoices while exempt.
US Tax Treatment of Auto-Entrepreneur Income
Your auto-entrepreneur revenue is self-employment income on your US tax return (Schedule C/SE). You may owe US self-employment tax (SECA — 15.3%) unless you have a CLEISS certificate under the totalization agreement proving you pay French social charges. This is a significant cost that many Americans miss. Apply for the certificate as soon as you register — it's free from CLEISS.
Auto-Entrepreneur Resources
URSSAF — Official Auto-Entrepreneur Portal
Register, declare revenue, and pay charges online
Service-Public — Micro-Entreprise Guide
Official government guide to the auto-entrepreneur regime
Renestance — Self-Employment Registration Guide
Step-by-step guide in English for expats becoming micro-entrepreneurs
The American in Paris — Auto-Entrepreneur Experience
First-hand account from an American who became an auto-entrepreneur
Accounting & VAT
Managing your business finances