France is a popular destination for freelancers, offering the opportunity to work in your chosen field with flexibility and control over your rates and hours. However, becoming a freelancer in France requires understanding specific registration, tax, and legal requirements. This guide will help you navigate the essential steps to starting your freelance business in France.
*Please be aware that we do not update this information in real time, so you should verify that the law has not changed recently.
Starting your freelancing journey in France involves a few preliminary steps. Here’s what you need to know:
Define Your Business and Prepare a Business Plan: Identify your target market, determine the services or products you’ll offer, and set competitive pricing through market research. Also, consider upfront costs, such as website creation, marketing, and any required certifications.
Registering to Freelance in France: Freelance registration requirements in France vary depending on your residence status. If you spend more than six months in France or own property, you must register your business even if you live abroad part-time. Foreigners should first obtain the appropriate work and residence visas. Once in France, follow these steps to register:
Choose a Centre de Formalités des Entreprises (CFE): Select the appropriate CFE for your business activity.
Submit the Registration Form: Complete and send the registration form to your chosen CFE.
Provide Necessary Documentation: Include copies of identification, proof of insurance, and other required documents.
Complete Trade or Sales Registration: For those selling goods, register with the Registre Special des Agents Commerciaux. Service-based freelancers should register with the Repertoire des Metiers.
Complete Training if Required: Some freelancers need to take a training course through the Chambres de Métiers et de l’Artisanat.
Identify Regulated Activities: Certain professions are regulated in France. Check your business type with APCE (Agence pour la Création d’Entreprises) to determine any specific requirements.
Choose a Legal Structure: Freelancers in France typically select from three main legal structures:
Sole Proprietorship (Auto-Entrepreneur): Simple to set up, this option is popular among freelancers who work independently. Income is reported on your personal tax return, and contributions are made to the Securite Sociale des Independants (SSI), covering health and maternity benefits, family allowances, and pensions.
SARL (Société à Responsabilité Limitée): This limited liability company structure allows for multiple directors and requires separate tax filing after five years.
EURL (Entreprise Unipersonnelle à Responsabilité Limitée): A single-director LLC with separate tax obligations. EURL companies must file corporate tax returns, with a current corporate tax rate of 26.5%.
Freelancers in France must manage income tax and social contributions:
Income Tax: If you operate as a sole proprietor, freelance income is reported on your personal tax return. France’s tax rate is progressive, reaching up to 45%.
Corporate Tax: EURL businesses are required to file corporate tax returns from the start. SARL structures follow a similar path after the initial five years. Corporate tax allows deductions on business expenses and is currently set at 26.5%.
French regulations require specific details on every invoice (facture):
Mandatory Information: Include the sale date, price per item, total amount, VAT rate, customer and business information, SIREN number, and insurance details. Invoices should be paid within 30 days by law.
For digital convenience, invoices can be sent electronically to clients.
To operate legally and efficiently as a freelancer in France, complete these essential steps:
Obtain Visas and Residence Permits: Foreign freelancers should acquire the necessary permits before setting up business.
Register Your Business with CFE: Following the steps outlined above, finalize registration.
Choose and Register a Legal Structure: Complete all required documentation to establish your chosen legal entity.
Set Up a Financial System: Track expenses and income, and prepare templates for invoices.
Make Social Security Contributions: Register with SSI to make regular contributions and secure benefits.
Starting a freelance business in France offers flexibility, potential tax advantages, and a thriving professional network. By following the outlined steps, you can confidently navigate the registration process, legal obligations, and operational setup, positioning yourself for success as a freelancer in France.