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Starting and running a French micro-enterprise

Contributions by activity, the Urssaf declaration, the 2042-C-PRO, flat-rate withholding, thresholds and leaving the regime: three numbers-first modules with Sofiane, a micro-regime developer. All the prose is free to read; only the quizzes are sold.

Foundational3 modules26 minModule 1 free to read

2026 rules — verified on August 27, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Succeeding as a micro-entrepreneur· Step 1 of 12· Next step: Registering your business

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Understand the regime's logic: everything is computed on revenue, never on actual profit.
  • Apply the right contribution rates (12.3%, 21.2%, 25.6%) and allowances (71%, 50%, 34%).
  • Know the regime's ceilings (€203,100 and €83,600) and what the VAT franchise changes on your invoices.
  • Keep the Urssaf declaration going (monthly or quarterly), including zero periods.
  • Report gross revenue correctly on the 2042-C-PRO in spring.
  • Decide whether the flat-rate withholding (1%, 1.7% or 2.2%) works in your favour.
  • Compute your real net and provision contributions and tax without surprises.
  • Watch both families of thresholds (micro and VAT franchise) and anticipate their switches.
  • Recognise the moment a company (and corporate tax) beats the micro regime.

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 19 minFree — no accountUnderstanding the micro regime: simple, not simplisticWhat you will be able to do
    • Understand the regime's logic: everything is computed on revenue, never on actual profit.
    • Apply the right contribution rates (12.3%, 21.2%, 25.6%) and allowances (71%, 50%, 34%).
    • Know the regime's ceilings (€203,100 and €83,600) and what the VAT franchise changes on your invoices.
    Read this module
  2. Module 29 minIncluded in the full courseDeclaring and paying: Urssaf every month, taxes every springWhat you will be able to do
    • Keep the Urssaf declaration going (monthly or quarterly), including zero periods.
    • Report gross revenue correctly on the 2042-C-PRO in spring.
    • Decide whether the flat-rate withholding (1%, 1.7% or 2.2%) works in your favour.
    View the module — full course
  3. Module 39 minIncluded in the full courseRunning it: your real net, your ceilings, and life after microWhat you will be able to do
    • Compute your real net and provision contributions and tax without surprises.
    • Watch both families of thresholds (micro and VAT franchise) and anticipate their switches.
    • Recognise the moment a company (and corporate tax) beats the micro regime.
    View the module — full course

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (3)
    • Key figures (1)
    • Mistakes to avoid (3)
    • Official sources (3)

  • Exercise workbook (Word)

    Word

    • Learning objectives (3)
    • Key figures (1)
    • Mistakes to avoid (3)
    • Official sources (3)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

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Where this course leads

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.