Guide to Micro-Entrepreneur Business in France

1. What is a Micro-Entrepreneur?
2. Business Registration
3. Social Security
4. Income Tax
5. Business Rates
6. Status of Spouse
7. Should You Elect for Micro-Entreprise Status?
8. VAT
9. Payment of Taxes and Social Insurance
10. Business Accounting
11. Running a Chambre d'Hôte
12. Multiple Business Activities
13. Professional Insurance

12. Multiple Business Activities

12.1. Complementary Activity

If you are registered as a micro-entrepreneur you cannot separately register another business activity using this status due to an existing registration.

Indeed, you would have no reason to do so, for it is quite in order to carry out a subsidiary activity (activité complémentaire) without prejudice to the legal and fiscal status of the main business.

A micro-entrepreneur is quite entitled to run several different businesses under a single registration, subject to any regulations governing the right to run such a business, eg, qualifications and experience.

However, if you wish to undertake a complementary activity, you need to register the new activity with the relevant business registration centre.

12.2. Turnover Limits

In relation to both business activities, the turnover limits for a micro-entrepreneur must be respected, and here the rule that applies depends on the nature of the business activities being pursued:

• If they fall within the same business category the turnover limits for the two businesses must not exceed the maximum for that category;
• If the two businesses are distinct it is possible to apply the maximum turnover limits for each activity.

So, for example, if one of the activities is 'commercial' in nature then a turnover limit of €176,200 will apply for that activity; if the other business is 'artisanal' by nature, then it will have a turnover limit of €72,500 (2022).

If both activities fall into the same business category, then only one limit applies. You cannot go above the turnover threshold of the main business.

If over time the complementary business becomes larger than the original business you merely need to change the basis of your registration with the registration centre.

12.3. Social Security Contributions

In relation to social security contributions, if the two activities are distinct, to the extent that there are different rates of social security contributions that are payable, these are identified and paid separately, unless in one case the activity is an incidental extension of the main business, in which case a single rate of contribution is paid.

Next: Professional Insurance

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