Micro-entrepreneur in France: how Ukrainian refugees can apply for a self-employed status

Official employment in France for Ukrainians who have found temporary protection in this country is inextricably linked to the legal possibilities of residence status, tax rules and features of the French administrative system. One of the most popular formats of legal self-employment among foreigners, including Ukrainian refugees, is the micro-entrepreneur status, which in French law refers to an individual entrepreneur working under a simplified regime.

What is a micro-entrepreneur and what advantages does this status provide

The micro-entrepreneur status in France is a simplified regime of an individual enterprise with a single owner. At first glance, the procedure for opening such a status looks simple: everything happens online, through the state portal, a few clicks of the mouse — and it seems that you are already officially an entrepreneur. However, in reality, everything is much more complicated. Especially if you are a citizen of Ukraine, under temporary protection, do not have French citizenship or a permanent residence permit, do not fully understand what URSSAF is, what types of activities are allowed, how the tax regimes differ, and how all this is combined with your residence status.

The status of micro-entrepreneur is a special tax and social regime that allows an individual to engage in entrepreneurial activity in France without the obligation to keep full accounting records, submit monthly balance sheets, reports and report according to complex schemes. Taxes and social security contributions are calculated as a fixed percentage of declared income — and that’s it. This means that, unlike classic entrepreneurs (who automatically fall under the regime réel or déclaration contrôlée), you are not required to work with an accountant, you do not have to keep complicated accounting books, keep acts, etc. This format was specially developed by the French government for freelancers, self-employed persons and small businesses.

At the same time, micro-entrepreneur is not a “free zone”. Despite the simplification, this regime requires compliance with a number of conditions and restrictions. In particular, there is an income limit. For commercial activities, it is 188,700 euros per year, and for the service sector – 77,700 euros. If these thresholds are exceeded two years in a row, you automatically lose the right to work under this regime and must switch to the classic taxation format with all the consequences — accounting, VAT, detailed reports.

In addition, the micro-entrepreneur is subject to the obligation to pay social contributions (charges sociales), as well as to local taxation (for example, CFE tax – cotisation foncière des entreprises), income tax or an alternative option – versement libératoire (fixed rate at low profitability).

Who has the right to become a micro-entrepreneur in France

Not all foreigners can open an individual business. This is strictly regulated by the status of residence in France. Therefore, only persons who have one of the following residence permits have the right to open a private enterprise (PE):

• “Entrepreneur / profession libérale” is a classic permit for those who from the very beginning plan to create an enterprise or engage in a free profession. Initially, a permit is granted for 1 year, after which you can apply for multi-year status for a period of up to 4 years.
• “Recherche d’emploi / création d’entreprise” is a permit for those who have completed their studies in France and have the right to stay for the purpose of employment or starting a business.
• “Vie privée et familiale” — this status provides complete freedom in terms of self-employment, and does not involve restrictions.
• “Carte de résident” is a long-term residence permit that opens access to any form of entrepreneurial activity.
• “APS” (autorisation provisoire de séjour) is a temporary residence permit that allows you to work in the field of liberal professions. Important: under this status, it is forbidden to engage in commercial or craft activities.
• “Passport Talent” is a multifunctional status that is not suitable for everyone. For example, individuals with the “chercheur” subtype can work only in scientific institutions, and not engage in IP.

At the same time, persons who have the status of “salarié”, “étudiant”, “travailleur temporaire”, “travailleur saisonnier”, or are in the status of an asylum seeker, do not have the right to open a PE in France. This is a direct limitation prescribed in regulatory acts.

What types of activities are allowed and what are prohibited

Ukrainians who are under temporary protection in France have the right to work. But not all forms of work are available to them. The opening of a PE is possible only in the “liberale” format – that is, a free profession, it is not prohibited for persons under temporary protection. That is, a Ukrainian refugee can become self-employed, but only within clearly defined limits. Violation may lead to cancellation of registration or even administrative sanctions. That is why it is important to correctly define your activity from the very beginning.

As part of the micro-entrepreneur status, you can:

1. Commercial activity (purchase and sale of goods, retail trade, resale) — only with the relevant permission. Ukrainians under temporary protection do not have access.
2. Handicraft activities (repair, manual production, cooking, hairdressing services, etc.) – also only with permission and confirmation of professional qualifications. Temporary protection does not allow this.
3. Unregulated liberal professions are a permitted space for Ukrainians. Writing, consulting, translating, teaching, working online — all this is allowed.
4. Regulated liberal professions (lawyers, psychologists, doctors, architects, pharmacists) are not available in this mode. These professions have clearly regulated conditions: professional titles, ethical codes, licensing, control of professional chambers. The micro-entrepreneur status excludes them.
5. Agrarian activity is also prohibited within the micro-entreprise.
6. Author activity (artiste-auteur) — has a separate mode and is not compatible with micro status.

Registration and tax consequences

Registration is carried out exclusively through the INPI.fr website – it is the only state portal for registration of status. After submitting the application and documents, you will be assigned two numbers:

• A SIREN is a nine-digit number unique to your case. It does not change during the life of the enterprise.
• A SIRET is a 14 digit number (9 SIREN digits + 5 internal NIC digits) that identifies the exact geographic location of a business. If you move, the SIRET changes.

After that, you are required to submit returns to URSSAF on a monthly or quarterly basis. If you do not submit reports for 24 consecutive months, your business will be automatically liquidated.

So, for Ukrainians who are in France under temporary protection, micro-entrepreneur status opens up the opportunity to work legally, be financially independent and have social guarantees – health insurance, pension, family benefits. But only under the conditions of compliance with the rules. You must clearly define the permitted type of activity, know the tax obligations and not confuse the limits of authority. France offers the tools, but does not forgive bureaucratic negligence.

That is why it is advisable for a Ukrainian refugee to contact specialists, get an explanation, check his status and make sure that the chosen activity is allowed according to the current law, before registering a PE. This will protect against unpleasant consequences and open the way to independent work in another state.