Vifly

VIFLY Entrepreneurship

Your project is clear.
Your status can be too.

Just starting out? Find out what the differences really are between a micro-enterprise, an EI, an EURL and an SASU, then move forward with the option best suited to your situation.

Find my path Compare the options Create my plan
  • No jargon
  • 5 minutes
  • Official sources
My project ?
01MicroTest it easily
02EIActual expenses
03EURLCompany · Self-employed
04SASUCompany · treated as an employee

The basics in 90 seconds

First, let’s clarify the terms that everyone tends to mix up.

A good choice starts with three different concepts. Confusing them can skew the entire comparison.

01

Legal structure

The legal ‘structure’ of your creator business: EI, EURL, SASU… This affects liability, governance and administrative requirements.

02

The tax regime

How profit is calculated and taxed: micro-tax regime, actual income tax or corporation tax.

Guided assessment

Which option is worth your attention?

Answer four questions. VIFLY will then explain why one or two options seem worth exploring.

Question 1 of 4Educational guidance; no data collection

You’re launching this project…

A useful comparison

Four options when you’re starting a business on your own.

First read the key benefits of each option, then look at the details that matter in your situation.

🛴

EI · simplified scheme

Micro-enterprise

To test things out quickly with minimal expenditure.

  • Low-effort set-up and management
  • Contributions based on turnover received
  • No deduction of actual expenses under the micro-enterprise scheme
Often worth considering ifYou’re starting out on your own, with low costs and a still modest turnover.
See the practical implications ＋

Taxation: flat-rate allowance based on your creator business activity, not your actual expenses.

Social security: contributions proportional to turnover received; zero turnover generally means zero micro-social security contributions.

Caution: The micro-enterprise threshold and the VAT exemption are two different mechanisms.

🧭

Sole trader

EI on an actual basis

To keep things simple whilst still factoring in the real costs.

  • No articles of association or share capital
  • Actual expenses taken into account
  • Business assets are, in principle, kept separate
Often worth considering ifyour creator business requires equipment, premises or significant subcontracting.
See the practical implications ＋

Taxation: actual profit after deductible expenses; corporate tax option available subject to conditions.

Social security: self-employed scheme, with contributions calculated on professional income.

Caution: the accounting is more comprehensive than under the micro-enterprise scheme.

🏛️

Company · 1 partner

EURL

To set up a company within a very clearly defined framework.

  • Liability limited to capital contributions, with some exceptions
  • Partner-manager under the self-employed scheme
  • A natural progression towards a limited liability company (SARL)
Often worth considering ifYou want to set up a company and are willing to accept a more formal way of operating to structure the business.
See the practical implications ＋

Taxation: Income tax (IR) applies by default for individual partners, with the option to opt for corporation tax (IS).

Social security: The sole managing partner falls under the self-employed scheme.

Caution: articles of association, share capital, decisions, annual accounts and filing with the registry.

🚀

Company · 1 partner

SASU

For a flexible company designed to evolve.

  • Highly customisable articles of association
  • The director is treated as an employee if they are paid
  • Easy transition to a multi-member SAS
Often worth considering ifDo you anticipate having partners, investors or a bespoke structure?
See the practical implications ＋

Taxation: Default corporate tax; temporary income tax option possible subject to conditions.

Social security: General scheme for remuneration under the mandate, without automatic unemployment insurance.

Caution: the social security costs of remuneration and the drafting of the articles of association must be simulated accurately.

Practical questionMicroEI (self-employed)EURLSASU
Separate legal entityNoNoYesYes
Share capitalNoneNoneFreeFree
Actual expenses deducted from profitNo, flat-rate allowanceYes, if deductibleYes, on an actual basisYes, on an actual basis
Social security scheme for the business ownerMicro-socialSelf-employedSelf-employed if a managing partnerTreated as an employee if remunerated
Current taxationMicro-enterprise income taxIncome tax, corporation tax optionIncome tax, corporation tax optionCorporate tax, temporary income tax option
Annual formalitiesVery lowIntermediateMore comprehensiveMore comprehensive

Tax options depend on specific conditions and can have long-term effects. Never select an option based solely on a table.

Real-life examples

The same turnover doesn’t tell the same story.

L

Lina · graphic designer

“I’m testing it out with very little expense.”

Target turnover
€18,000 per year
Expenses
Low

The micro-enterprise is worth simulating first: simplicity and contributions linked to cash receipts.

A starting point, not a final verdict: grants, tax household and projected growth also matter.
M

Mathis · videographer

“My equipment accounts for a large proportion of my turnover.”

Target turnover
€48,000 per year
Expenses
€18,000 per year

TheEI on an actual basis and companies must be compared: in a micro-enterprise, actual expenses do not reduce taxable profit.”

They should also look into VAT, depreciation and their need for protection.
S

Sarah · consultant

“I want to take on a partner tomorrow.”

Ambition
Team & partners
Requirements
Flexibility

The SASU warrants further consideration: it can become an SAS when new partners acquire a stake in the business.

Their remuneration, company status and any continued entitlement to benefits must be simulated.

Moving from idea to business

Your action plan, in the right order.

The legal status is only the third step. First, assess the business activity and any constraints that might rule out certain options.

  1. 1

    Project

    Describe what you’re selling

    Service, product, frequency, clientele, price and place of business.
  2. 2

    Rules

    Check your creator business activity

    Qualifications, licences, insurance, home-based business rules and client protection.
  3. 3

    Structure

    Compare 2 scenarios

    Net income, expenses, taxation, grants, protection and management costs.
  4. 4

    Validation

    Have someone else check your choice

    Chartered accountant, solicitor, Chamber of Commerce and Industry (CCI)/Chamber of Trades and Crafts (CMA) or a competent adviser depending on your line of business.
  5. 5

    Set-up

    File your tax return via the one-stop shop

    Prepare your supporting documents, address, options and beneficial owners if setting up a company.
  6. 6

    Launch

    Provides security in the early days

    Dedicated account if required, compliant invoices, insurance, contracts and tax return schedule.
⚠️

Before receiving any payments

Check your invoicing, consumer dispute resolution if you’re selling to private individuals, appropriate terms and conditions, and the right of withdrawal depending on the offer.

📅

From the moment of incorporation

Make a note of Urssaf, tax and VAT (if applicable) deadlines, as well as the CFE and insurance renewals, in a single calendar.

🔐

If you’re collecting data

Only ask for what is necessary, inform your customers clearly and protect their information.

VIFLY Entreprendre Reference Guide

A guide for every real-life question.

Choose the guide that addresses your specific issue. Each fact sheet is dated, linked to official sources and designed to help you prepare for a decision, not to make it for you.

Practical guide Micro-enterprise or sole trader: what you’re really choosing. A simple guide to understanding the difference between a micro-enterprise and a sole trader: costs, expenses, VAT, taxation and scenarios to compare. Practical guide Micro-enterprise or SASU: simplicity today, structure tomorrow. Micro-enterprise or SASU: compare simplicity, costs, social security cover, legal status and future growth plans before setting up. Practical guide EURL or SASU: two company types, two different operating models. EURL or SASU: understand the differences in governance, social security arrangements, taxation, articles of association and future development before setting up a company on your own. Practical guide Micro-enterprise ceiling and VAT: two thresholds that don’t mean the same thing. Micro-enterprise thresholds and VAT exemption in 2026: understanding the two thresholds, their effects and the mistakes to avoid when starting out. Practical guide Choosing your creator business status: start with the right questions, not the acronyms. Choosing your legal status without the jargon: the 7 questions to ask yourself before comparing micro-enterprises, sole traders (EI), single-member limited liability companies (EURL) and simplified joint-stock companies (SASU). Practical guide Setting up your creator business: sort out the formalities before opening the one-stop shop. Setting up your creator business via the one-stop shop: the steps, documents, checks and mistakes to avoid before submitting your application. Practical guide Setting up your creator business: proceed in the right order. Setting up your creator business without overlooking the essentials: the steps to take, the one-stop shop, the initial documents and key considerations. Practical guide A clear price. A written agreement. A neat invoice. Quotes, invoices, VAT and payments: the straightforward process for presenting a clear price, securing an agreement and collecting payments smoothly when you’re just starting out.

Reliability

Dated reference points, linked to sources.

Content verified on 9 September 2026. Written by: the VIFLY editorial team. Rules are subject to change: the official links opposite take precedence.

Public Service Choosing a legal structure Public Service Sole trader Public Service EURL Public Service SASU Urssaf Compare social security schemes Public Service Set-up formalities

Important: VIFLY provides general educational information. It is not a substitute for personalised legal, tax, social security or accounting advice. Certain regulated professions and specific situations (partners, unemployment, assets, overseas business, agriculture) require a specific assessment.

Ready to move forward?

Start with one approach.
Make your decision based on the figures.

Run the assessment again, compare two official simulations, then get confirmation on the factors that could affect your income or your cover.

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