The status does not transform turnover into net income. To decide, you must start from your realistic races and your costs: car, professional insurance, energy, maintenance, parking and possible platform charges.
Points to understand in micro-enterprise
| Subject | What this changes for a VTC | To be checked |
|---|---|---|
| Turnover | The declarations are based on the revenue collected from the activity. | Your monthly tracking method |
| Micro-enterprise threshold | EUR 83,600 for the provision of services in 2026, according to the official sheet VTC. | The threshold applicable for the year concerned |
| Professional expenses | The micro plan does not allow you to deduct your professional expenses in real terms. | Actual vehicle weight and energy |
| Contributions and taxes | They depend on your diet and your personal options. | Rates and eligibility with Urssaf and taxes |
| VAT | Processing depends on the rules and thresholds in force. | Your situation with official tax sources |
When is the micro-enterprise coherent?
It may be suitable for getting started, testing your rides volume or keeping management simple, especially when the costs incurred remain under control. On the other hand, an expensive vehicle or high mileage makes a simulation comparing the structures essential.
Compare with a SASU or other structure
A company does not guarantee a tax gain. It introduces additional accounting and obligations, but allows the real costs of running the business to be studied. Compare the same assumptions of turnover, vehicle and remuneration before deciding.
For this comparison, consult our dedicated page: VTC: micro-enterprise or SASU?
Organize follow-up before the first race
- clearly separate business income and expenses;
- keep your insurance, energy, maintenance and vehicle documents;
- track revenue by booking platform or channel;
- have your tax situation validated by a professional if your project involves a vehicle or a main activity.
Partner : the page Qonto for VTC drivers presents a professional account and includes a clearly identified affiliate link on the page concerned.
Frequently asked questions
Is the micro threshold an income target?
No. It relates to turnover, not what remains after the costs and deductions of your activity.
Should I choose micro-business because it is simpler?
Administrative simplicity is an advantage, but it is not enough if vehicle costs absorb a significant part of your revenue.
Official sources
Entreprendre Service Public: become a VTC driver, sheet verified on January 1, 2026, for the choice of status and the micro threshold indicated. For your personal rates and options, see Urssaf self-entrepreneur And impots.gouv.fr.