CFE tax information for 2025 is available as of today
CFE is a local business tax most businesses in France have to pay. The tax office published the information about the amounts due to be paid this year today -…
APE/NAF code – what it is and how to change it
The APE code (also known as the NAF code) is assigned by Institut national de la statistique et des études économiques (INSEE) for statistical purposes. This code can be revised…
The 2026 Reform of Social Contributions for the Self-Employed in France
Starting in 2026, after you declare your 2025 income, the way social contributions are calculated for self-employed workers in France will change. If you are an artisan, trader, professional (regulated…
Frais de debours – expenses you can deduct as micro-entrepreneur in France
What Are “Frais de Débours”? “Frais de débours” are expenses that a micr-entrepreneur (auto-entrepreneur) pays on behalf of a client, such as materials, postal fees, or travel costs, in order…
Can You Have Only One Client as a Micro-Entrepreneur in France?
There’s a common belief that as a micro-entrepreneur in France, you're not allowed to have only one client. This is not true. There is no law that says a micro-entrepreneur…
Making sense of short-term furnished rentals in France
In the past couple of years there have been many legal changes around the status of providing tourist furnished accomodation (meublé de tourisme) in France. This article aims to put together in one place as much information as possible about various administrative and taxation aspects of this activity. I expect this article to expand as I collect and process more information - and as/if the legislation on the matter keeps evolving.
New Rules for VAT on Virtual Events Starting in 2025
The French Finance Law for 2024 (Article 83, I-1° to 3°) has adopted new rules for virtual cultural, artistic, sports, scientific, educational, entertainment, and similar activities, based on the European…
Micro entrepreneur / Auto entrepreneur in France – obligations
So, you have set up as a micro entrepreneur in France (or planning ahead), and you would like to understand clearly what is this that you have to do on a regular basis to be in line with all the regulations. This article will sum up the most common points relevant to the majority of self-employed business owners. Please note that if you operate in one of the regulated sectors, you may have additional obligations. There are also additional rules to consider when you have premises open for public access that are not covered in this article.
(more…)Creating an invoice in France properly
Sending out an invoice may seem straightforward, but in France there is actually quite a numbers of obligatory pieces of information that must appear on this document. Not complying can result in a hefty fine from the tax office, and delay payments. The rules are equally applicable to self-employed people and companies. So here is what you need to include (I have updated the article with all the 2022 additions to the law):
(more…)Classification of business activities in France – commercial, industrial, artisanal, liberal and agricultural
Updated with 2025 figures. In France, all business activities are divided into four main categories: commercial, artisanal, liberal and agricultural. Understanding which category your activity falls under is important, as…