{"id":2780,"date":"2022-07-27T22:26:49","date_gmt":"2022-07-27T22:26:49","guid":{"rendered":"https:\/\/rouzade.com\/?p=2780"},"modified":"2024-05-06T11:27:27","modified_gmt":"2024-05-06T09:27:27","slug":"kakaja-raznica-mezhdu-ei-entreprise-individuel-i-micro-entreprise","status":"publish","type":"post","link":"https:\/\/rouzade.com\/en\/kakaja-raznica-mezhdu-ei-entreprise-individuel-i-micro-entreprise\/","title":{"rendered":"What is the difference between EI (Entreprise Individuel) and Micro-Entreprise"},"content":{"rendered":"<p>When you start your business, it is often difficult to decide which status to choose. Here I suggest looking at the difference between Entreprise Individuel (EI) and Auto-Entrepreneur status.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2784\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/1-2.jpg\" alt=\"\" width=\"940\" height=\"788\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/1-2.jpg 940w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/1-2-300x251.jpg 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/1-2-768x644.jpg 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/1-2-696x583.jpg 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/1-2-501x420.jpg 501w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/p>\n<p><strong>Entreprise Individual (EI)<\/strong> \u2013 is an individual entrepreneur (individual). In this status, there is an option to apply the Micro-Entreprise (Auto-Entrepreneur) mode. This option entitles you to a simplified financial reporting and taxation system.<\/p>\n<p><strong>Micro-Entreprise Mode<\/strong> is the easiest way to do business in France. With this status, you can start your business and test your business idea without unnecessary expenses and bureaucratic hassle.<\/p>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Content<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/rouzade.com\/en\/kakaja-raznica-mezhdu-ei-entreprise-individuel-i-micro-entreprise\/#%d0%9a%d1%82%d0%be_%d0%bc%d0%be%d0%b6%d0%b5%d1%82_%d0%bf%d1%80%d0%b8%d0%bc%d0%b5%d0%bd%d0%b8%d1%82%d1%8c_%d0%be%d0%bf%d1%86%d0%b8%d1%8e_micro-entreprise\" >Who can apply the Micro-Entreprise option<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/rouzade.com\/en\/kakaja-raznica-mezhdu-ei-entreprise-individuel-i-micro-entreprise\/#%d0%92%d0%b8%d0%b4%d1%8b_%d0%b4%d0%b5%d1%8f%d1%82%d0%b5%d0%bb%d1%8c%d0%bd%d0%be%d1%81%d1%82%d0%b8\" >Activities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/rouzade.com\/en\/kakaja-raznica-mezhdu-ei-entreprise-individuel-i-micro-entreprise\/#%d0%a1%d0%be%d1%86%d0%b8%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b5_%d0%b2%d0%b7%d0%bd%d0%be%d1%81%d1%8b_%d0%b8_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b8\" >Social contributions and taxes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/rouzade.com\/en\/kakaja-raznica-mezhdu-ei-entreprise-individuel-i-micro-entreprise\/#%d0%9d%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%b4%d0%be%d1%85%d0%be%d0%b4\" >Income tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/rouzade.com\/en\/kakaja-raznica-mezhdu-ei-entreprise-individuel-i-micro-entreprise\/#%d0%9d%d0%94%d0%a1\" >VAT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/rouzade.com\/en\/kakaja-raznica-mezhdu-ei-entreprise-individuel-i-micro-entreprise\/#%d0%92%d0%b8%d0%b4%d0%b5%d0%be_%d1%81_%d0%bf%d1%80%d1%8f%d0%bc%d1%8b%d0%bc_%d1%8d%d1%84%d0%b8%d1%80%d0%be%d0%bc\" >Live video<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d1%82%d0%be_%d0%bc%d0%be%d0%b6%d0%b5%d1%82_%d0%bf%d1%80%d0%b8%d0%bc%d0%b5%d0%bd%d0%b8%d1%82%d1%8c_%d0%be%d0%bf%d1%86%d0%b8%d1%8e_micro-entreprise\"><\/span>Who can apply the Micro-Entreprise option<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>EI status has no turnover limits, and Micro-Entreprise status can be used if your turnover does not exceed certain limits. The annual turnover ceiling for Auto-Entrepreneur in 2022 should not exceed:<\/p>\n<ul>\n<li>72,600\u20ac for consultations, commercial and craft services,<\/li>\n<li>176,200\u20ac for the sale of goods\/sale of food\/rent of housing.<\/li>\n<\/ul>\n<p>Once your turnover exceeds the specified limits, your status automatically switches to Entreprise Individual status, or you need to create a company with legal entity status.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1462\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/7.png\" alt=\"FCPR AXA Avenir Entrepreneurs\" width=\"630\" height=\"528\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/7.png 940w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/7-300x251.png 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/7-768x644.png 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/7-696x583.png 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/7-501x420.png 501w\" sizes=\"auto, (max-width: 630px) 100vw, 630px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%92%d0%b8%d0%b4%d1%8b_%d0%b4%d0%b5%d1%8f%d1%82%d0%b5%d0%bb%d1%8c%d0%bd%d0%be%d1%81%d1%82%d0%b8\"><\/span>Activities<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Additionally, Micro-Entreprise mode is not compatible with all activities; for example, you cannot use this option if you:<\/p>\n<ul>\n<li>Are engaged in agricultural activities and are associated with the MSA social security system.<\/li>\n<li>Profession Liberal, not part of the Cipav pension fund.<\/li>\n<li>Your activities are subject to real estate taxes.<\/li>\n<li>An artist associated with the association Maison des artistes or Agessa.<\/li>\n<li>G\u00e9rant majoritaire or are a member of the Coll\u00e8ge de g\u00e9rance.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a1%d0%be%d1%86%d0%b8%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b5_%d0%b2%d0%b7%d0%bd%d0%be%d1%81%d1%8b_%d0%b8_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b8\"><\/span>Social contributions and taxes<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The difference is that the Auto-entrepreneur pays social contributions (Charges Sociales) and taxes from turnover, and EI from profits (that is, minus expenses).<\/p>\n<p>Depending on the type of activity, the Auto-entrepreneur&#039;s Charges Sociales are:<\/p>\n<ul>\n<li>Purchase and sale \u2013 13% from turnover;<\/li>\n<li>service sector \u2013 22.5% from turnover.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%b4%d0%be%d1%85%d0%be%d0%b4\"><\/span>Income tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>When you complete your annual tax return, Auto-entrepreneur&#039;s turnover is automatically subject to tax relief, which reduces your taxable income. Its size depends on the field of activity:<\/p>\n<ul>\n<li>purchase and sale \u2013 71%,<\/li>\n<li>BIC services - 50%,<\/li>\n<li>BNC services \u2013 34%.<\/li>\n<\/ul>\n<p>The minimum benefit amount is 305 \u20ac for each type of activity.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2418\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/03\/3-1.jpg\" alt=\"\u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0430\" width=\"639\" height=\"535\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/03\/3-1.jpg 940w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/03\/3-1-300x251.jpg 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/03\/3-1-768x644.jpg 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/03\/3-1-696x583.jpg 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/03\/3-1-501x420.jpg 501w\" sizes=\"auto, (max-width: 639px) 100vw, 639px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9d%d0%94%d0%a1\"><\/span>VAT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As for Value Added Tax (TVA), in both cases you benefit from a franchise if your turnover does not exceed the following thresholds:<\/p>\n<ul>\n<li>\u20ac34,400 for consultations, commercial and craft services - full exemption, \u20ac36,500 - excess threshold.<\/li>\n<li>\u20ac85,800 for the sale of goods\/sale of food\/rent of housing - full exemption. 94,300 \u20ac is the threshold for exceeding.<\/li>\n<\/ul>\n<p>Let&#039;s look at how this works using an example for an entrepreneur who provides consulting:<\/p>\n<ul>\n<li>Its turnover is \u20ac30,000: it is exempt from VAT.<\/li>\n<li>His turnover is \u20ac35,000 how it works: he is exempt from VAT, but if he exceeds the basic threshold for the second year in a row, in which case he will have to issue a VAT invoice from 1 January.<\/li>\n<li>His turnover is 40,000\u20ac: from the month in which he exceeds the increased threshold (36,500\u20ac), he must issue a TVA. Next year it will also charge TVA on the first euro charged.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%92%d0%b8%d0%b4%d0%b5%d0%be_%d1%81_%d0%bf%d1%80%d1%8f%d0%bc%d1%8b%d0%bc_%d1%8d%d1%84%d0%b8%d1%80%d0%be%d0%bc\"><\/span>Live video<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Last week on my profile <a href=\"https:\/\/www.instagram.com\/pampeya\/\">on Instagram <\/a>I conducted a joint live broadcast with a lawyer <a href=\"https:\/\/www.instagram.com\/olga_de_weck\/\">Olga de Weck<\/a><\/p>\n<p>On the air we talked about the difference between EI (Entreprise Individuel) and Micro-Entreprise and answered questions from subscribers.<\/p>\n<p><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/BW5lmLVTwII\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p class=\"entry-title td-page-title\"><a href=\"https:\/\/rouzade.com\/en\/uslugi\/pomosh-micro-entreprise\/\">Help for individual entrepreneurs<\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Lawyer Olga de Weck @olga_de_weck and I conducted a live broadcast where we answered your questions regarding the Auto-Entrepreneur status. <\/p>","protected":false},"author":1,"featured_media":2788,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[6],"tags":[334,364],"class_list":{"0":"post-2780","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blog","8":"tag-micro-entreprise","9":"tag-gestion"},"acf":[],"yoast_head":"<title>FAQ \u0434\u043b\u044f Micro-Entreprise \u043d\u0430 ROUZADE.COM<\/title>\n<meta name=\"description\" content=\"\u0423\u0437\u043d\u0430\u0439\u0442\u0435, \u0447\u0442\u043e \u043e\u0431\u0449\u0435\u0433\u043e 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