Micro-entrepreneur: can several independent activities be combined?
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
As a micro-entrepreneur, it is possible to carry out one or more activities. If it decides to combine several activities, certain conditions must be met. This cumulation has consequences for the applicable tax and social rules.
Cumulation of activities is the act of exercising several distinct activities within a single structure.
Thus, a business individual business or a person taking a drug (including a micro-company) may have several activities. Cumulative activities can be same or different in nature (e.g. a combination of a commercial activity and a craft activity).
In the case of cumulative activities, there is a principal activity and one or more secondary activities.
Example :
An independent hairdresser working in a salon is an artisanal business. In addition to this craft activity, he teaches courses in a hairdressing school, it is a liberal activity. He therefore combines a craft activity and a liberal activity within a single company.
To combine several activities within a single micro-company, certain rules must be respected.
Activities consistent with the micro-company regime
The micro-company regime is not compatible with all types of activities. In fact, only the following activities can be carried out in micro-company:
- Commercial, except activities subject to real estate VAT (real estate agent, real estate developer or merchant of goods) and tenants of naked or for professional use
- Handicraft
- Liberal, except for the activities of a pension fund other than the Cipav or the Social Security for the Self-Employed.
Entrepreneurs engaged in agricultural activities cannot benefit from the micro-company scheme. Thus, in order to maintain his scheme, the micro-entrepreneur cannot combine his main activity with an agricultural activity. On the other hand, it may very well combine several activities of the same nature (have 2 commercial activities for example).
Turnover thresholds not to be exceeded
In order to benefit from the micro-company scheme, the entrepreneur must not exceed certain turnover thresholds. These thresholds depend on the activity carried out:
- Sale of goods or supply of accommodation (excluding rental of tourist furniture): €188,700
- Sale of services and supply of furnished tourist accommodation classified as: €77,700
- Supply of unclassified tourist furniture: €15,000.
In case of cumulation of activities, the rules on thresholds to be exceeded shall be adapted. The 2 cumulative conditions the following must be completed:
- The overall turnover excluding tax must not exceed €188,700
- The overall turnover excluding tax for each category of activity must be below the threshold corresponding to it:
- Sale of goods or supply of accommodation (excluding rental of tourist furniture): €188,700
- Sale of services and supply of furnished tourist accommodation classified as: €77,700
- Supply of unclassified tourist furniture: €15,000.
Micro-entrepreneurs who exceed these turnover thresholds can no longer benefit from the micro-company scheme. For example, a micro-entrepreneur is involved in car repair and also sells spare parts. It has an overall turnover of €111,000 distributed as follows:
- Its turnover for its sales activity is €35,000 : it is therefore below the threshold for activities in the sale of goods (€188,700)
- Its turnover for its repair activity is €79,000, it is therefore above the threshold for service provision activities (€77,700).
Although the overall turnover and turnover for the activity of selling goods are below the threshold of €188,700 , the entrepreneur cannot benefit from the micro-company scheme because his turnover for his repair activity is higher than €77,700.
For more information on the consequences of exceeding the thresholds, see the dedicated card.
The cumulation of activities within a micro-company has consequences for taxation, social protection but also for the VAT system.
Implications for the tax system
The micro-entrepreneur benefits from a favorable tax regime. Indeed, its turnover is not taxed on the whole of its amount. A tax allowance is applied to turnover. This reduction differs according to the nature of the activity carried out:
Type of activity | Applicable abatement rate |
|---|---|
Sale of goods and accommodation (excluding rental of furnished tourist accommodation) | 71% |
BIC service provision and hire of tourist furniture | 50% |
Provision of services in BNC | 34% |
Where the micro-entrepreneur combines several activities, the corresponding reduction must be applied to each category of turnover.
Example :
A micro-entrepreneur sells DIY tools and also offers his services as a repairman. He earns money from his merchandising business €59,000 per year and he earns from his repair work €33,000 per year.
In order to calculate the amount of its tax, the tax authority shall apply to each turnover the corresponding tax allowance:
Sale of goods: €59,000 - (€59,000 x 71%) = €17,100
Service Delivery: €33,000 - (€33,000 x 50%) = €16,500
The total turnover required: €17,100 + €16,500 = €33,600
For more information on the micro-entrepreneur's tax system, see the dedicated card.
Implications for VAT invoicing
A micro-entrepreneur whose turnover does not exceed certain thresholds may to benefit from the exemption from VAT. This scheme exempts micro-entrepreneurs from collecting VAT on behalf of the State. In other words, it does not charge VAT to its customers and is not subject to administrative obligations relating to VAT.
The micro-entrepreneur who charges VAT to his customers, will have to be attentive to the VAT rates applicable to the goods sold or the services provided.
When a trader carries out a single activity, he is already faced with the application of several VAT rates which he must pay ventilate on the invoice he gives to the customer. In other words, the applicable rate and amount of VAT must be indicated for each good or service.
This is all the more necessary when the micro-entrepreneur combines several activities of different kinds. The likelihood of having different VAT rates that apply to a single customer is higher.
If the micro-entrepreneur does not want to distribute his VAT rates, then the rate applicable to the whole invoice is the highest rate.
The thresholds for exemption from VAT vary according to the nature of the activity carried out:
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Commercial and accommodation activity
In order to benefit from the VAT exemption, the company must be in one of the following situations:
- Turnover of thecalendar year previous (N-1) shall not exceed €85,000
- Turnover for the penultimate calendar year (N-2) must not exceed €85,000 and that of the preceding calendar year (N-1) shall not exceed €93,500
- Turnover for the current calendar year (N) must not exceed €93,500. If the company exceeds the threshold, it is subject to VAT on 1er day of the month of overrun
If the company has just started its activity, it must adjust its turnover in the year in which it was created in proportion to its operating time to determine whether it is eligible for the VAT exemption in the following year.
Example :
A company has a turnover of €82,000 in 2024. The turnover threshold not to be exceeded is €85,000, it may therefore benefit from the exemption on a VAT basis.
The following year, it achieved a turnover of €95,500. The tolerance threshold not to be exceeded in 2025 shall be €93,500. For 2025, it exceeds the basic threshold of the VAT exemption (€85,000) but it remains below the tolerance threshold of €93,500. As the company’s turnover in the previous year was below the basic threshold, it continues to benefit from the VAT exemption.
If the company had started its business on 14 May 2024 and had achieved a turnover of €82,000 between may 14, 2024, and december 31, 2024, the company's 2024 revenue should have been prorated based on its operating time. Thus, for the year 2024, the CA calculated on a pro rata basis of operating time is equal to the company's CA multiplied by the number of days in a year and divided by the number of days between the company's creation date and the end of the year: (€82,000 x 365)/232 = €129,009.
The pro-rated turnover of the company is greater than €93,500. Thus, it cannot benefit from the VAT exemption for the year 2025.
Service Delivery Activity
To be eligible for the VAT exemption, it must be in one of the following situations:
- Turnover of thecalendar year previous (N-1) less than €37,500
- Turnover for the penultimate calendar year (N-2) less than €37,500 and turnover in the previous calendar year (N-1) less than €41,250
- Current calendar year turnover (N) less than €41,250. If the company exceeds the threshold, it is subject to VAT on 1er day of the month of overrun
If the company comes from start business, it must adjust its turnover in the year in which it was created in proportion to its operating time to determine whether it is eligible for the VAT exemption in the following year.
Example :
A company has a turnover of €24,000 in 2024. The basic turnover threshold not to be exceeded is €37,500 thus, it can benefit from the exemption on a VAT basis.
The following year, it achieved a turnover of €38,500. The tolerance threshold not to be exceeded in 2025 shall be €41,250. For the year 2025, it exceeds the basic threshold for exemption from VAT (€37,500 ) but it remains below the tolerance threshold €41,250. As the company’s turnover in the previous year was below the basic threshold, it continues to benefit from the VAT exemption.
If the company had started its business on 14 May 2024 and had achieved a turnover of €27,000 between may 14, 2024, and december 31, 2024, the company's 2024 revenue should have been prorated based on its operating time. Thus, for the year 2024, the CA calculated pro rata to the operating time is equal to the company's CA multiplied by the number of days in 1 year and divided by the number of days between the company's creation date and the end of the year: (€27,000 x 365)/232 = €42,478.
The pro-rated turnover of the company is greater than €41,250. Thus, it cannot benefit from the VAT exemption for the year 2025.
Liberal activity (except lawyer)
In order to benefit from the VAT exemption, the company must be in one of the following situations:
- Turnover of thecalendar year previous (N-1) is less than €37,500
- Turnover for the penultimate calendar year (N-2) is less than €37,500 and turnover less than €41,250
- Turnover in the current calendar year (N) less than €41,250. If the company exceeds the threshold, it is subject to VAT on 1er day of the month of overrun
If the company comes from start business, it must adjust its turnover in the year in which it was created in proportion to its operating time to determine whether it is eligible for the VAT exemption in the following year.
Example :
A company has a turnover of €24,000 in 2024. The basic turnover threshold not to be exceeded is €37,500 thus, it can benefit from the exemption on a VAT basis.
The following year, it achieved a turnover of €38,500. The tolerance threshold not to be exceeded in 2025 shall be €41,250. For the year 2025, it exceeds the basic threshold for exemption from VAT (€37,500 ) but it remains below the tolerance threshold €41,250. As the company’s turnover in the previous year was below the basic threshold, it continues to benefit from the VAT exemption.
If the company had started its business on 14 May 2024 and had achieved a turnover of €27,000 between may 14, 2024, and december 31, 2024, the company's 2024 revenue should have been prorated based on its operating time. Thus, for the year 2024, the CA calculated pro rata to the operating time is equal to the company's CA multiplied by the number of days in 1 year and divided by the number of days between the company's creation date and the end of the year: (€27,000 x 365)/232 = €42,478.
The pro-rated turnover of the company is greater than €41,250. Thus, it cannot benefit from the VAT exemption for the year 2025.
Lawyer
The legal profession is a regulated profession. Thus, there are special conditions of access and exercise. Most of the activities carried out by the lawyer are regulated (postulation, pleadings, consultations, drafting of legal acts). It may also carry out ancillary activities which are not regulated (e.g. courses in training centers).
Thresholds for exemption from VAT differ if the activity is regulated or not. It is important to keep accounts showing the different categories of revenue in order to identify the turnover generated by each category.
For regulated activities
In order to benefit from the VAT exemption, the company must be in one of the following situations:
- Turnover of thecalendar year previous (N-1) less than €50,000
- Current calendar year turnover (N) is less than €55,000. If the company exceeds the threshold, it is subject to VAT on 1er day of the month of overrun.
If the company comes from start business, it must adjust its turnover in the year in which it was created in proportion to its operating time to determine whether it is eligible for the VAT exemption in the following year.
For non-regulated activities
To be eligible for the VAT exemption, it must be in one of the following situations:
- Turnover in the previous calendar year (N-1) less than €35,000
- Your current calendar year (N) sales less than €38,500. If the company exceeds the threshold, it is subject to VAT on 1er day of the month of overrun.
If the company comes from start business, it must adjust its turnover in the year in which it was created in proportion to its operating time to determine whether it is eligible for the VAT exemption in the following year.
Example :
The company has a turnover of €13,000 for its regulated activities in 2024. The basic turnover threshold not to be exceeded is €35,000. Thus, it can benefit from the exemption on a VAT basis.
If the company had started its business on 14 May 2024 and had achieved a turnover of €13,000 between may 14, 2024, and december 31, 2024, the company's 2024 revenue should have been prorated based on its operating time. Thus, for the year 2024, the CA calculated pro rata to the operating time is equal to the company's CA multiplied by the number of days in 1 year and divided by the number of days between the company's creation date and the end of the year: (€13,000 x 365)/232 = €20,453.
The pro-rated turnover of the company is greater than €35,000, so it cannot benefit from the VAT exemption in 2025.
Author of a work of the mind or performer (and his successors in title)
The author of a work of the mind or the performer may have different types of income. The thresholds for the exemption on a base are different in the case of supply of works and assignment of copyright or other activities.
It is important to keep accounts showing the different categories of income in order to identify the turnover generated by each of these categories.
For the supply of works and assignment of copyright:
In order to benefit from the VAT exemption, one must be in one of the following situations:
- Turnover of thecalendar year previous (N-1) less than €50,000
- Turnover in the current calendar year (N) less than €55,000. If the company exceeds the threshold, it is subject to VAT on 1er day of the month of overrun.
If the company comes from start business, it must adjust its turnover in the year in which it was created in proportion to its operating time to determine whether it is eligible for the VAT exemption in the following year.
For other activities:
In order to benefit from the VAT exemption, one must be in one of the following situations:
- Turnover in the previous calendar year (N-1) less than €35,000
- Turnover in the current calendar year (N) less than €38,500. If the company exceeds the threshold, it is subject to VAT on 1er day of the month of overrun.
If the company comes from start business, it must adjust its turnover in the year in which it was created in proportion to its operating time to determine whether it is eligible for the VAT exemption in the following year.
Example :
The company has a turnover of €13,000 for its regulated activities in 2024. The basic turnover threshold not to be exceeded is €35,000it can thus benefit from the exemption on a VAT basis.
If the company had started its business on 14 May 2024 and had achieved a turnover of €13,000 between may 14, 2024, and december 31, 2024, the company's 2024 revenue should have been prorated based on its operating time. Thus, for the year 2024, the CA calculated pro rata to the operating time is equal to the company's CA multiplied by the number of days in 1 year and divided by the number of days between the company's creation date and the end of the year: (€13,000 x 365)/232 = €20,453.
The pro-rated turnover of the company is greater than €35,000, so it cannot benefit from the VAT exemption in 2025.
Where the micro-entrepreneur carries out more than one activity, the rules concerning the thresholds not to be exceeded shall be adapted:
- The total amount of turnover may not exceed €85,000.
- The amount of turnover for the provision of services (BIC and BNC) shall not exceed €37,500.
For more information on the VAT exemption, see the dedicated card.
A micro-entrepreneur who exceeds the thresholds and collects VAT on behalf of the State, charges VAT to his customers. When invoicing VAT, it must pay attention to the VAT rates applicable to the goods sold or the services provided.
Where a trader carries out a single activity, he must ensure that the different VAT rates and ventilate on the invoice he gives to the customer. In other words, the rate and amount of VAT applicable must be indicated for each good or service.
This is all the more necessary when the micro-entrepreneur combines several activities of different kinds. The likelihood of having different VAT rates that apply to a single customer is higher.
If the micro-entrepreneur does not want to distribute his VAT rates, then the rate applicable to the whole invoice is the highest rate.
For more information on VAT and applicable rates, you can consult our dedicated file.
The social protection system and the amount of social contributions and contributions depend on the nature of the activity carried out.
The applicable rates are as follows:
Activities concerned | Social security contributions in 2025 |
|---|---|
Sale of goods and provision of accommodation (except furnished dwelling and furnished tourist dwellings) | 12.3% |
Rental of furnished dwelling | 21.2% |
Rental of furnished tourist accommodation | 6% |
Provision of services in BICs (including rental of furnished accommodation) | 21.2% |
Unregulated liberal professions (excluding Cipav: titleContent) | 24.6% |
Cipav-registered liberal professions | 23.2% |
Where the micro-entrepreneur carries out several different activities, the rules vary according to the nature of the activities carried out:
- Micro-entrepreneurs accumulate commercial and/or craft activities with independent activity that is not liberal: the rate for each activity is applied to the corresponding portion of turnover. As regards the micro-entrepreneur's old-age insurance, the scheme applicable is that of the main activity.
- The micro-entrepreneur accumulates at least one liberal activity with a different kind of self-employed activity, the regime that applies is that of the principal activity.
FYI
The main activity is the oldest activity. If the micro-entrepreneur started his activities at the same time, it is up to him to choose his main activity.
For more information on the social scheme of micro-company, please see the dedicated card.
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Old-age insurance in the case of the simultaneous pursuit of several professional activities
Determination of the main activity with regard to social protection old-age insurance
Independent agricultural and non-agricultural social arrangements
Determination of Industrial and Commercial Benefits (BIC)
Determination of profit
Agricultural Profits
Determination of income from different categories
Application of different rates
Bpifrance Creation