This comparison concerns businesses established in France. The French micro-enterprise is a simplified tax and social regime for an individual business; a SASU is a single-shareholder company. These labels do not describe equivalent business structures in other countries.
Compare what actually changes
| Question | Micro-enterprise | SASU |
|---|---|---|
| Administration | Simplified turnover tracking and declarations | Company formalities, accounts and remuneration decisions |
| Actual business expenses | Not individually deducted for micro income-tax calculation | Eligible expenses considered under the company's tax rules |
| VAT | No recovery while under VAT exemption; liability or an option can allow eligible input VAT deductions while micro income-tax status continues | Exemption or VAT liability depends on its VAT situation, not the SASU label alone |
| Money available personally | After business costs, contributions and tax | Depends on company costs, remuneration, contributions and tax; company cash is not personal cash |
Correct the VAT misconception
The French tax authority distinguishes micro status from VAT. VAT exemption prevents input VAT recovery. A micro-entrepreneur can become liable or opt for VAT, with eligible deductions. Do not infer that every car purchase becomes deductible: purchase documentation, business use and specific VAT eligibility still matter.
Use the same budget for both structures
Illustration only: assume monthly receipts of EUR 4,000, platform commission of EUR 800, energy of EUR 400 and vehicle, insurance and maintenance costs of EUR 720. Assume VAT exemption in both scenarios for a comparable starting point. The operating balance is EUR 2,080 before contributions, tax and any additional administration.
Under micro status, the EUR 1,920 costs still leave your bank account, even though actual expenses are not deducted individually for micro taxation. In a SASU simulation, have the accountant distinguish deductible expenses, depreciation, financing and payroll; the EUR 2,080 is not automatically a salary.
Ask for two calculations showing the same turnover, mileage and vehicle, then add each structure's administration, social contributions and taxes. Specify whether you need regular remuneration, how much cash stays in the business and what protection that remuneration provides. Do not invent one universal contribution percentage to rank the structures.
A decision you can document
- Prepare a low-activity and a normal-activity budget.
- Check eligibility for the micro regime and VAT separately with official guidance.
- Request the total annual accounting and administration cost.
- Review how a change of structure would affect contracts and the vehicle.
A simple regime may suit a test launch; high actual costs make a fuller comparison important. Neither structure guarantees lower tax or better profitability. The professional card, insurance, vehicle compliance and VTC operator registration remain separate French obligations.
Sources and scope
French tax authority: micro-enterprise and VAT
French tax authority: micro expense treatment
Service Public: deductible business expenses
The legal and tax references concern France. Examples are illustrative unless expressly attributed to a source; they are not tariffs or promised results.