Getting started as an independent has never been that simple as today. The micro-enterprise seduces by its administrative simplicity, its advantageous tax regime and its flexibility. However, behind this apparent ease, several steps are to be respected to ensure a start -up without clipping and optimized management. Here is a detailed guide to create a micro-enterprise in 2025 and maximize its chances of success.
Define your activity and check your eligibility
First of all, it must be ensured that the planned activity is compatible with the micro-enterprise regime. This status concerns both commercial activities (sale of goods, e-commerce) and services or liberal professions. Certain regulated professions, such as chartered accountants or doctors, are excluded from the system.
Another key point to check: turnover thresholds. In 2025, a micro-enterprise can generate up to € 188,700 in income for commercial activity and € 77,700 for a service provision or a liberal activity. Getting over these ceilings leads to an automatic transition to the regime of the classic sole proprietorship, with heavier accounting obligations.
A few clicks
One of the great forces of micro-enterprise status is the simplicity of its creation. In 2025, everything was done online via the Single Window of the INPI, which replaced the old business formalities centers (CFE). Just fill out a form indicating the activity carried out, the desired tax regime and personal contact details.
Once the request has been validated, a SIRET number is assigned in a few days. The latter is essential to manufacture its customers and register for certain professional platforms. In some cases, additional registration for a specific register is necessary: the Trade and Companies Register (RCS) for traders and the Trades Directory (RM) for craftsmen.
Understand the tax and social regime
The micro-company tax regime is based on a principle of liberating or classic taxation. The option for the discharge makes it possible to pay income tax as and when receipts, thus resulting in high taxation at the end of the year. This choice is interesting for entrepreneurs whose reference tax income does not exceed a certain threshold (fixed each year).
On the social contributions side, the micro-entrepreneur towards a percentage of his turnover to social organizations, variant according to the activity:
- 12.3 % for the sale of goods
- 21.2 % for services
- 21.1 % for the relevant liberal professions of the CIPAV
Note that in 2025, a temporary reduction system for charges is still in place for business creators, allowing them to benefit from a progressive reduction in social contributions during their first years of activity.
Open a dedicated bank account
If the law no longer requires micro-entrepreneurs to open a professional bank account, it still requires a dedicated account as soon as annual turnover exceeds € 10,000 for two consecutive years. This measure aims to facilitate accounting management and avoid confusion between personal and professional finances.
Banks like Shine or Qonto today offer offers specially adapted to micro-entrepreneurs, with simplified management via mobile applications, issuing automated invoices and real-time monitoring tools for income and charges.
Manage your accounting with ease
One of the main reasons for the success of micro-enterprise status is the reduction in accounting obligations. In 2025, it is still not compulsory to keep full accounting, but a book of recipes remains essential. It must include all the invoices issued and the payments received.
For entrepreneurs wishing to automate this management, tools like Freebe, Tiime or Henriri allow you to generate compliant invoices, follow the turnover in real time and calculate the contributions to be paid.
An important point: although VAT is not applicable below certain thresholds (€ 47,600 for services and € 91,900 for the sale of goods), entrepreneurs exceeding these limits must invoice VAT and pay it back to the tax administration.
Find your first customers and stand out
Creating a micro-enterprise is good. To make it prosper is even better. Success is based on good visibility and effective commercial strategy. In 2025, micro-entrepreneurs have many channels to find their first customers:
- Specialized platforms: Malt, cream of the cream or 5euros.com allow freelancers to offer their services and quickly obtain missions.
- Social networks: Linkedin and Instagram have become essential prospecting tools, in particular thanks to short formats and targeted content strategies.
- Digital word of mouth: Customer recommendations remain a powerful lever. Encouraging opinions and testimonies makes it possible to credibility your activity and attract new prospects.
The example of the small French stationery perfectly illustrates the impact of a well thought out strategy: by putting on an authentic storytelling and a strong digital presence, this brand has created a real community and transform its subscribers into loyal customers.
Protect yourself and anticipate risks
Being a micro-entrepreneur also means taking charge of your own social protection. Unlike employees, an independent is not entitled to the same guarantees in the event of sick leave or unemployment.
Subscribing to provident insurance and an adapted mutual is essential to cover the unexpected. Certain professions also require professional liability insurance (RC Pro), especially in building, advice or events.
Another crucial point: predict a precautionary economy. The turnover of a micro-enterprise can fluctuate depending on the period, and having sufficient cash allows you to absorb business decreases without jeopardizing your project.
A springboard towards more ambitious growth
Micro-enterprise is often seen as a launch stage before moving on to a more structured status (SARL, SAS). With the rise of freelancing and hybrid work models, it represents a solution to test a project without a heavy financial commitment. Some entrepreneurs, such as Grégoire Gambatto, founder of Germinal, started under this regime before transforming their activity into a structured company. The important thing is to adopt a long -term vision and to anticipate the evolution of your business so as not to be caught up in dislocation if the turnover exceeds the regulatory ceilings.
