Comparison · Solo project

Micro-enterprise or SASU: simplicity today, structure tomorrow.

Both of these solutions may be suitable for a sole trader, but they do not offer the same level of formalisation, expenditure or scalability.

VIFLY Editorial Team Verified on 10/09/2026 Related official sources

Prioritise a quick test

Simulation tool

Articles of Association and Company

SASU to consider

Investors or partners

A more flexible SASU

The difference right from the start

A micro-enterprise is linked to the sole trader; a SASU has a separate legal personality.

Setting up an SASU involves, amongst other things, drawing up articles of association, setting a freely determined share capital and establishing decision-making procedures.
A micro-enterprise cannot have partners: if the project is truly a collective endeavour, you’ll need to compare different company structures.
Limited liability does not exempt you from personal guarantees, management errors or commitments that may be enforced in a given situation.

Don’t just compare membership fees

The social security regime for a paid director of an SASU and that for a micro-entrepreneur do not work in the same way.

The chairman of an SASU is treated as an employee when they receive remuneration, but does not automatically qualify for unemployment benefit solely by virtue of their position.
Micro-entrepreneurs are subject to the micro-social scheme, calculated on the basis of turnover received.
A financial forecast must include expected earnings, expenses, tax, the level of cover you require and management fees.

Reliability and method

Sources you can rely on.

This factsheet simplifies general information to help you prepare a comparison. It is not a substitute for legal, tax, employment or accounting advice tailored to your situation.

Public Sector Entrepreneurship Micro-entrepreneurs: what you need to know Public Sector Entrepreneurship SASU: what you need to know

Carry on without getting lost

VIFLY 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. VIFLY 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. VIFLY 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. VIFLY 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). VIFLY 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. VIFLY 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. VIFLY 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.

Take action

Compare your project against your own benchmarks.

In your VIFLY dashboard, organise your answers, tasks and next checkpoint. The plan remains private.

Create my launch plan