Choosing your status VTC is not a question of image. It's a decision that changes the way you track your income, expenses and disposable income. A driver who starts a few days a week does not necessarily have the same needs as a full-time professional with a financed vehicle.
Micro-enterprise or SASU: quick comparison
| Criteria | Micro-enterprise | SASU |
|---|---|---|
| Startup | Simplified formalities and monitoring | Statutes, company and accounting obligations |
| Vehicle costs | No deduction of professional expenses under the micro regime | Professional expenses to study in the company's accounting |
| VAT | Public Service indicates that under the micro regime you do not recover VAT | Treatment to be determined according to the company's tax regime |
| Turnover | Diet subject to a threshold; €83,600 for service provision in 2026 according to Service Public | No mic cap |
| Management | Adapted to simply test and monitor your activity | More demanding, often with accounting support |
| Frequent profile | Beginner, additional income, controlled expenses | Structured activity, significant costs, long-term project |
When to choose a micro-enterprise for your VTC activity?
The micro-enterprise is relevant if you want to start simply, measure demand and limit the administrative burden. It allows you to concentrate on acquiring the first races and monitoring turnover.
Its sensitive point for a VTC is simple: professional expenses are not deducted from actual costs. Before choosing this plan, calculate the monthly payment or depreciation of the vehicle, insurance, energy, maintenance and any platform commissions.
When to consider a SASU?
A SASU can be considered if the activity becomes main, if vehicle loads are heavy or if you want to structure a separate business. It requires more formalities and bookkeeping. The right choice depends on the actual result, your remuneration and your social and tax situation.
Important : don't choose a company just because it looks more professional. Have two costed simulations compared by an accountant or a creation guide.
The 4-step decision method
- Estimate your realistic monthly turnover, without confusing turnover and net income.
- List your fixed and variable costs: vehicle, insurance, energy, maintenance, parking and commissions.
- Compare the amount you have left in each status, with the same assumptions.
- Check the obligations VTC separately: professional card, registration with the RNE and registration with REVTC.
Micro-business FAQ or SASU VTC
Can we start on micro and then change later?
Yes, an activity can evolve. It is common to test a model before investigating a different structure when revenues and costs become better known.
Does the SASU guarantee you pay less?
No. The comparison depends on your expenses, your remuneration and your tax and social security options. Only an adapted simulation allows us to conclude.
Official sources
Entreprendre Service Public: become a VTC driver, verified on January 1, 2026. This sheet presents the choice between micro-enterprise, EI and company as well as the micro threshold indicated for 2026.