Become an independent home seller (VDI)

Verified 04 November 2025 - Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of Economy

The canvassing at home, also known as "door to door", consists of moving at the clients' home or at their workplace to sell products or services. The independent home seller (VDI) carries out its activity in autonomy, without subordination link with the company that entrusts it with the sale of its products or services.

Door-to-door canvassing is subject to a specific regulations, consumer protection.

The canvassing at home consists of soliciting a client in a place not normally intended for trade to sell him products or services. The customer can be requested at his home, on its workplace or during a excursion organized by the seller (e.g. trip with sightseeing tours).

Door-to-door selling involves simultaneous physical presence the seller and the customer, unlike distance selling (e-commerce, for example).

The home seller plays the role ofintermediate between the customer-consumer and the direct sales company whose products he distributes (examples: ready-to-wear, jewelry, cosmetics, household appliances, windows, insulation, solar panels, electricity, gas).

The independent home seller (VDI) exercises autonomously, without subordination link with the company that uses his services. Labor law is not applicable to it. It should not be confused with the home seller employee who has an employment contract and enjoys the status of VRP: titleContent.

Door-to-door canvassing is a business practice strictly framed by law. Thus, canvassing at home excludes the following cases:

  • Sale by telephone or internet (specific distance selling scheme)
  • Sale in markets, fairs, or any place usually intended for trade
  • Sale of certain products: health services, foodstuffs, gambling or financial products (banks, savings, insurance).

Warning  

Door-to-door solicitation is prohibited where the consumer has clearly and unambiguously indicated that he does not wish to be visited. Contravening this prohibition is punishable by1 year imprisonment and €150,000 of fine. It is also forbidden to make a purchase from another independent home seller.

The independent home seller (IDV) must conclude a contract with a direct selling company that entrusts him with the sale of his products or services.

It exists 2 different types of contracts :

  • VDI Contract agent
  • VDI Contract buyer-reseller

The sources of income of the home seller differ depending on the nature of the contract.

VDI proxy

In the context of an agent VDI contract, the company is the principal and the home seller is the agent. In other words, the company grants the seller the right to take orders in the name and on behalf of the company.

Here, the company remains the owner of its stocks. The home seller places orders to him as and when the request of his customers. The seller therefore did not no need to buy goods (no investment from him for stock). It markets the products or services of the company at its “catalog” price.

Most often, inventory management, deliveries and receipts are handled by the direct selling company.

The remuneration of the VDI agent takes the form of commissions paid by the company on the basis of its turnover.

VDI buyer-reseller

In the context of a VDI buyer-reseller contract, the home seller has a “distribution authorization”. He buy stock from the company to resell to its customers using its own purchase orders. He sets the resale price itself, within the maximum recommended price.

Here, the VDI takes a risk by buying products that it is not certain to be able to resell. He may be required to manage inventory, deliveries and receipts.

The remuneration of the buyer-reseller VDI takes the form of margins corresponding to the difference between the purchase price of the products from the company and the resale price to the customer.

The Independent Home Seller (VDI) uses the name, logo or trademark the company that entrusts it with the sale of its products or services. However, the self-employed home salesman exercises independent.

He does not hold an employment contract in respect of that activity and without subordination link with the company. However, it has a written contract specifying, in particular, his status as a self-employed person, the nature of those benefits, the conditions of employment and the methods of remuneration.

It freely manages the organization of its work and determines alone its level of activity and its financial objectives without the company being able to give it directives.

However, the company can offer it assistance at start-up and/or during operation:

  • Provision of documents necessary for the activity (order forms, technical sheets of the products sold)
  • Advice on product inventory management and provision of accounting templates
  • Provision of specific training
  • Promotional and advertising actions in the form ofsamples, catalogs or gifts for customers.

FYI  

In return, the home seller must preserving the image of the company. In particular, he must present the products or services marketed in accordance with the technical and descriptive guides provided by the company.

The company can invite him to meetings to exchange information on the state of the market, customer needs, competitive situation, network results or any other information useful for the practice of the profession.

The company may also communicate a recommended public rate or a maximum price beyond which the product cannot be sold to the consumer. On the other hand, it cannot impose a geographical sales sector on it.

He is possible to accumulate the activity of self-employed home seller with another activity (employed or self-employed). Usually, home selling is carried out as a secondary activity, in addition to a main activity.

FYI  

An independent home seller can carry out the sale at home on behalf of several direct selling companies provided that they are not in direct competition. If not, it must obtain their prior consent.

On the other hand, we must take into account incompatibilities related to certain regulated liberal professions (doctor, lawyer, bailiff, notary, architect, accountant, judicial administrator, etc.).

Other incompatibilities may be linked to the status of official, the length of working time or the existence of a exclusivity clause in the employment contract.

Declaration of activity

The independent home seller (VDI) must declare its activity on the website of the company formalities window, in a 15 days after the start of its activity.

Window of company formalities

SCR or SFCR registration

The independent home seller must register at RCS: titleContent or at SFCR: titleContent, if it completes the 2 conditions following:

  • He practiced during 3 consecutive calendar years, even intermittently
  • He received, for each of those years, an annual gross remuneration in excess of €23,550

When these conditions are met, registration in one of the registers is mandatory. It must take place from 1er January following the 3 calendar years.

The choice of register is guided by the nature of the contract concluded with the direct selling company (agent or buyer/reseller).

VDI proxy

The home seller must register at SFCR: titleContent. It gets the status ofcommercial agent.

The application for registration must be made online, on the website of the company formalities window.

Window of company formalities

VDI buyer-reseller

The home seller must register at RCS: titleContent. It obtains the status of shopkeeper.

The application for registration must be made online, on the website of the company formalities window.

Window of company formalities

FYI  

From the date of registration in the SCN or SFCR, the independent home seller is no longer treated as an employee with regard to social security. Therefore, it falls within the General scheme for self-employed persons (TNS).

Income tax

From a tax point of view, the self-employed home seller (VDI) is taxed as a self-employed. It is therefore subject to theincome tax (IR). The method of taxation varies according to the type of seller (agent or buyer-reseller).

VDI proxy

The income of the VDI agent consists of commissions paid by the company on the basis of the turnover achieved.

He declares his income in non-commercial profits (NCB) and benefits from a abatement of 34% for professional expenses.

VDI buyer-reseller

The income of the buyer-reseller VDI consists of margins from the resale of the company's goods or services.

He declares his income in Industrial and Commercial Benefits (BIC) and benefits from a abatement of 71% for professional expenses.

The independent home seller may deduct travel expenses of his taxable income.

Please note

The resale company shall establish a quarterly prepayment slip which mentions the remuneration paid and the amount of social security contributions.

Exemption based on VAT

The independent home seller can benefit from the exemption from VAT and be exempt from VAT. To do this, it must respect a certain turnover threshold.

The home seller is not liable for VAT if its turnover in the previous year (N-1) is less than the following amount:

  • €37,500 for an agent
  • €85,000 for a buyer-reseller

In this case, the purchase orders, invoices and advance payment slips must bear the words “ VAT not applicable, Article 293 B of the CGI ».

Please note

A single exemption threshold based on VAT of €25,000 was envisaged by the 2025 budget law. This threshold, whose application had remained suspended, was finally abandoned by the law no. 2025-1044 of november 3, 2025. The VAT-based exemption thresholds therefore remained unchanged.

Company Property Assessment (CFE)

The company property tax (CFE) is a local tax payable by any company and person engaged in a self-employed professional activity.

The independent home seller must pay the CFE if his annual gross remuneration (provided by the home sales activity) is greater than €7,772. Below that, he is not liable for that tax.

Social system

The social regime of the independent home seller (VDI) varies depending on whether or not he is registered in a professional register (RCS: titleContent or SFCR: titleContent).

Seller not registered

In terms of social security, the independent home seller is treated as an employee and depends on general social security system.

Seller registered with the RCS or RSAC

With regard to social security, the independent home seller depends on the general scheme of self-employed persons (TNS).

Social contributions

It is the direct selling company that takes care of the declarations and the payment of social contributions every quarter.

The method of calculating social security contributions varies based on the amount of gross revenues per quarter.

Please note

You have to look at the gross income before the abatement tax of 10% for professional expenses.

Less than €606

The independent home seller has no social security contributions to be paid.

Between €648 and €1,728

The amount of contributions is lump sum, based on gross income per quarter.

Please note

Income must be considered before the abatement tax of 10% to take into account the professional expenses incurred by the home seller.

Tableau - Social security contributions based on gross income per quarter

Gross income per quarter

Lump sum contribution per quarter

at the expense of the home seller

From €648 à €1,296

€19

From €1,296 à €1,728

€57

Between 1 728 € and 5 832 €

Contributions are calculated on the basis of a plate lump sum with application of common law rate.

The amount of this base depends on the gross income per quarter.

Please note

Income must be considered after the abatement tax of 10% to take into account the professional expenses incurred by the home seller.

Tableau - Amount of the flat-rate base based on gross income per quarter

Gross income per quarter

Fixed base per quarter

Equal to or greater than €1,728 and less than €2,160

€756

Equal to or greater than €2,160 and less than €2,592

€972

Equal to or greater than €2,592 and less than €2,808

€1,188

Equal to or greater than €2,808 and less than €3,240

€1,512

Equal to or greater than €3,240 and less than €3,456

€1,728

Equal to or greater than €3,456 and less than €3,888

€2,052

Equal to or greater than €3,888 and less than €4,104

€2,376

Equal to or greater than €4,104 and less than €4,536

€2,916

Equal to or greater than €4,536 and less than €4,752

€3,240

Equal to or greater than €4,752 and less than €5,184

€3,780

Equal to or greater than €5,184 and less than €5,400

€4,212

Equal to or greater than €5,400 and less than €5,832

€4,644

From 5 832€

Social contributions are calculated in relation to the real income from the home seller (no reduced flat rate), with application of common law rate.

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