Legal status · Beginner’s guide

Micro-enterprise or sole trader: what you’re really choosing.

A micro-enterprise is not a different type of business from a sole trader. It is a simplified scheme that may suit certain projects, but not all of them.

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

Try it out at minimal cost

Micro-business to consider

Do you have significant expenses?

Actual self-employment figures for comparison

Are you looking for partners?

Business to consider

What micro-business simplifies

The micro-enterprise scheme is based, in particular, on simplified administrative requirements and contributions calculated on the basis of turnover received.

Your actual expenses are not deducted one by one when calculating taxable profit: the scheme applies a flat-rate allowance depending on the business activity.
Zero turnover does not automatically mean there are no administrative obligations, but micro-social security contributions are calculated based on payments received.
A micro-business can be a good starting point if the business is straightforward, costs are low and the main aim is to test the waters.

What the ‘EI au réel’ scheme changes

As a sole trader outside the micro-enterprise scheme, your taxable profit takes greater account of actual income and deductible expenses.

Equipment, subcontracting, premises or software can significantly affect the value of a comparison.
Accounting and tax returns become more structured; simplicity should therefore not be the only criterion.
The EI may also offer tax options subject to certain conditions: you should look into these before ticking the relevant boxes.

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 Sole trader: what you need to know

Carry on without getting lost

VIFLY 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. 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