This guide concerns France's micro-enterprise regime, not self-employment rules in the UK or another country. Use it to organize records and questions for Urssaf and the tax office; use the structure comparison for the decision between micro and a company.
Keep four separate records
| Record | Purpose | Documents |
|---|---|---|
| Turnover collected | Build the declaration from receipts attributable to the business | Invoices, booking statements, refunds and payment dates |
| Operating costs | Measure profitability even where actual costs are not tax-deductible under micro rules | Commission, vehicle, insurance, energy and maintenance invoices |
| Social contributions | Track monthly or quarterly declarations and payments | Urssaf confirmations and the rate applicable to your situation |
| VAT | Check exemption, liability or an option independently | Turnover history and correspondence with the business tax office |
Reconcile a platform payout
Illustration: assume EUR 1,000 of passenger receipts attributable to you, no VAT collected, EUR 200 of platform commission and an EUR 800 bank transfer. The transfer reconciles as 1,000 - 200 = 800. Commission is an expense; the smaller transfer does not by itself establish your declaration base.
If the platform acts as an intermediary collecting your fares, do not simply declare EUR 800 because that is what arrived in the account. Check the invoice and contract, identify receipts belonging to you and any refunds or third-party items, and resolve uncertainty with Urssaf. Do not confuse this turnover exercise with the operating-budget calculation.
Check VAT and micro eligibility separately
The micro turnover ceiling is not the VAT-exemption threshold. A micro-entrepreneur may be VAT-liable while remaining under micro income-tax rules. Under exemption, purchase VAT cannot be recovered; if liable, only eligible input VAT is deductible. Ask the tax office about the effective date of any change before issuing invoices.
A monthly routine
- Download statements and invoices; match each transfer and investigate discrepancies.
- Update collected-turnover totals and distinguish outstanding customer invoices.
- Submit the Urssaf declaration for the chosen monthly or quarterly period and retain proof.
- Reserve cash for contributions, income tax and any other applicable business taxes.
- Check annual reporting and VAT obligations independently; one declaration does not replace the others.
Watch costs even when they are not deducted individually
A EUR 300 repair reduces available cash whatever the tax regime. Keep its invoice and include it in the operating budget without deducting actual expenses from micro turnover. Compare alternative structures if vehicle costs regularly absorb receipts. An app or dedicated account supports record keeping, but is not a substitute for your French tax declarations.
Sources and scope
Service Public: declare micro turnover and pay contributions
French tax authority: micro expense treatment
French tax authority: micro declarations and income tax
French tax authority: VAT liability under micro status
The legal and tax references concern France. Examples are illustrative unless expressly attributed to a source; they are not tariffs or promised results.