Guided path

Starting a micro-entreprise: where to begin, and in what order

Checked on October 1, 2026Free, no account

Each tool in this section answers one question, but none tells you which one to begin with. Yet the two most expensive deadlines of a first year start running from your declaration: sixty days to apply for ACRE, and 31 December for the business property tax.

Your project

Where exactly do you stand?

This answer drives everything else: what is still ahead of you, what is already done, and above all the two deadlines that start running from your declaration.

Information verified on October 1, 2026. Indicative calculator with no legal force. The figures it applies are taken from official sources and dated: only your tax notice and the tax authorities are binding.

Official sources (17)

The official pages where we read the rules and amounts applied here.

  • autoentrepreneur.urssaf.fr : ACRE application: within 60 days of the start of activity
  • impots.gouv.fr : Business property tax: initial return 1447-C by 31 December of the year of creation ; Business property tax: nothing to pay for the year of creation
  • BOFiP, BOI-IF-CFE-30-20 : Business property tax: initial return 1447-C by 31 December of the year of creation
  • BOFiP, BOI-IF-CFE-20-50-10 : Business property tax: nothing to pay for the year of creation
  • Légifrance, CGI art. 151-0 : Opting in or out of the flat-rate tax: by 30 September of the previous year at the latest
  • service-public.gouv.fr : Opting in or out of the flat-rate tax: by 30 September of the previous year at the latest
  • impots.gouv.fr : Opting in or out of the flat-rate tax: by 30 September of the previous year at the latest
  • impots.gouv.fr : Electronic invoicing: every business must receive since 1 September 2026, VAT-exempt ones included ; Electronic invoicing: issuing and reporting from 1 September 2026 for large and mid-sized firms, 1 September 2027 for SMEs and micro-businesses
  • service-public.gouv.fr : Electronic invoicing: every business must receive since 1 September 2026, VAT-exempt ones included ; Electronic invoicing: issuing and reporting from 1 September 2026 for large and mid-sized firms, 1 September 2027 for SMEs and micro-businesses
  • service-public.gouv.fr : Consumer mediator: appoint one before any dispute and give its details on the website and in the terms of sale ; Consumer mediation: excludes business-to-business disputes, health care, public higher education and non-market services of general interest
  • service-public.gouv.fr : Consumer mediator: appoint one before any dispute and give its details on the website and in the terms of sale
  • Légifrance, code de la consommation L. 612-1 à L. 612-5 : Consumer mediator: appoint one before any dispute and give its details on the website and in the terms of sale
  • Légifrance, code de la consommation L. 616-1 à L. 616-3 : Consumer mediator: appoint one before any dispute and give its details on the website and in the terms of sale
  • Légifrance, code de la consommation L. 611-1 à L. 611-4 : Consumer mediation: excludes business-to-business disputes, health care, public higher education and non-market services of general interest
  • service-public.gouv.fr : Extended producer responsibility: unique identifier required and displayed, fine of up to €30,000 otherwise
  • ecologie.gouv.fr : Extended producer responsibility: unique identifier required and displayed, fine of up to €30,000 otherwise
  • Légifrance, code de l'environnement L. 541-9 à L. 541-9-10 : Extended producer responsibility: unique identifier required and displayed, fine of up to €30,000 otherwise

The deadlines of your first year

ACRE must be applied for, and the clock runs silently

The start-up relief lightens your contributions, but you only get it by applying, within 60 days of the start date declared at the single window. After that, it is lost. Once granted, it runs until the end of the third calendar quarter following your start: nine to twelve months depending on the date, never a full twelve.

The CFE is declared a year before it is paid

The initial return, form 1447-C, is filed before 31 December of your year of creation. That year you pay nothing: it is exempt. The first charge falls the following year, with a balance due on 15 December.

The flat-rate tax option has its own window

When you have just registered, the option can be filed until the last day of the third month following the month of creation. Once that window has passed, it is requested before 30 September and only applies from the following year: it is never taken mid-year.

Electronic invoicing already concerns you

Receiving electronic invoices has been required of every business since 1 September 2026, and the VAT exemption does not release you from it. A micro-entreprise only has to issue them from 1 September 2027.

A plan that depends on your answers

The plan removes the steps that do not concern you, and says why. Three can drop out:

  • The hosting attestation, if the business address is rented: the lease or domiciliation contract takes its place.
  • The consumer mediator, if you only sell to businesses.
  • Packaging producer duties, if you sell no physical product to consumers.
The deadlines of a launch
StepDeadline
ACRE application60 days after the start of activity
Flat-rate tax optionEnd of the 3rd month after creation
Initial CFE return (1447-C)31 December of the year of creation
First CFE to pay15 December of the following year
Receiving electronic invoicesSince 1 September 2026
Issuing electronic invoices1 September 2027 for a micro

We do not ask for your start date, so these deadlines are given as rules. The timeline on the tools page works them out to the day from yours.

Your questions answered

Where do you start when setting up a micro-entreprise?

Before setting up a micro-entreprise, three questions come first: how far the scheme can take you, what you will keep once the deductions are paid, and whether you are entitled to ACRE. Then come the business address and the description of your activity, and finally the declaration on the single window, formalites.entreprise.gouv.fr.

How long do I have to apply for ACRE?

ACRE must be applied for within 60 days of the start date declared at the single window. After that, the relief is lost. It then runs until the end of the third calendar quarter following your start, so nine to twelve months depending on the date.

Do I pay the CFE in my first year?

A business's year of creation is exempt from the CFE, but the initial return, form 1447-C, must be filed before 31 December of that year. The first charge falls the following year, with a balance due on 15 December.

Until when can I choose the flat-rate tax option after registering?

When you have just registered, the flat-rate tax option can be filed until the last day of the third month following the month of creation. After that, it is requested before 30 September and only applies from the following year. It also requires your household's reference taxable income to stay under a ceiling, which the eligibility check verifies.

I am already registered: what does the plan do for me?

An already registered micro-entrepreneur finds what follows the declaration: ACRE, CFE, insurance, quotations, invoicing, VAT, pension. The earlier steps stay listed separately, under “What is already behind you”, so you can catch up on any that was missed.

Related tools

Going further

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