Micro-entrepreneur: can we combine several independent activities?
Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
As a micro-entrepreneur, it is possible to carry out one or more activities. If it decides to combine several activities, certain conditions must be met. This cumulation has consequences for the applicable tax and social rules.
Cumulation of activities corresponds to the fact of exercising several distinct activities within a single structure.
Thus, a business or a module (including a micro-company) can have several activities. Cumulative activities may be same nature or different nature (e.g. cumulation of commercial and craft activities).
In the case of a combination of activities, there is one main activity and one or more secondary activities.
Example :
An independent hairdresser working in a salon carries out a craft activity. In addition to this craft activity, he teaches classes in a hairdressing school, it is a liberal activity. It therefore combines a craft activity and a liberal activity within a single company.
To combine several activities within a single micro-company, certain rules must be respected.
Activities consistent with the micro-company regime
The micro-company regime is not compatible with all types of activities. Only the following activities can be carried out in a micro-company:
- Commercial, except for activities subject to real estate VAT (real estate agent, real estate developer or merchant of goods) and tenants of buildings bare or for professional use
- Craft
- Liberal, except for Liberal activities that are covered by a pension fund other than the Cipav or the Social Security for the Self-Employed.
Entrepreneurs engaged in agricultural activities cannot benefit from the micro-company scheme. Thus, in order to maintain his regime, the micro-entrepreneur cannot combine his main activity with an agricultural activity. However, it can very well combine several activities of the same nature (having 2 commercial activities for example).
Turnover thresholds not to be exceeded
To benefit from the micro-company scheme, the entrepreneur must not exceed certain turnover thresholds.
Warning
Revenue generated from 1er January 2026 (and reported in 2027) is submitted, for the application of the micro-entrepreneur (micro-fiscal) tax system, to new thresholds, of which the amount will be set by the finance law for 2026. This law must be passed in the coming weeks.
In the meantime, the budgetary provisions planned for 2025 have been renewed by a special law no. 2025-1316 of 26 december 2025.
These thresholds depend on the activity carried out:
- Sale of goods or supply of housing (excluding rental of furnished apartments): €188,700
- Sale of services and supply of furnished accommodation classified as: €77,700
- Supply of furnished accommodation for unclassified tourists: €15,000.
In cases of cumulation of activities, the rules on the thresholds to be exceeded shall be adapted. The 2 cumulative conditions The following must be completed:
- The total turnover excluding tax must not exceed €188,700
- The total turnover excluding tax for each category of activity must be below the corresponding threshold:
- Sale of goods or supply of housing (excluding rental of furnished apartments): €188,700
- Sale of services and supply of furnished accommodation classified as: €77,700
- Supply of furnished accommodation for unclassified tourists: €15,000.
The micro-entrepreneur who exceeds these turnover thresholds can no longer benefit from the micro-company scheme. For example, a micro-entrepreneur carries out an automotive repair business and also sells spare parts. It has an overall turnover of €111,000 distributed as follows:
- Its turnover for its sales activity is €35,000 : it is therefore below the threshold for the activity of selling goods (€188,700)
- Its turnover for its repair business is €79,000, it is therefore above the threshold for service provision activities (€77,700).
Although the overall turnover and turnover for the activity of selling goods are below the threshold of €188,700 , the contractor cannot benefit from the micro-company scheme because his turnover for his repair activity is greater than €77,700.
To learn more about the consequences of exceeding the thresholds, you can consult the dedicated sheet.
The combination of activities within a micro-company has consequences on taxation, social protection but also on the VAT system.
Implications for the tax system
The micro-entrepreneur benefits from a favorable tax regime. Indeed, its turnover is not taxed on its entire amount. A tax allowance is applied to turnover. This allowance is different depending on the nature of the activity carried out:
Type of activity | Applicable abatement rate |
|---|---|
Sale of goods and accommodation (excluding furnished tourist accommodation) | 71% |
Services in BIC and rental of furnished apartments | 50% |
Services in BNC | 34% |
Where the micro-entrepreneur has several activities, the corresponding reduction must be applied to each category of turnover.
Example :
A micro-entrepreneur sells DIY tools and also offers his services as a repairman. His activity of selling merchandise pays him €59,000 per year and his repairing activity earns him €33,000 per year.
In order to calculate the amount of its tax, the tax authorities shall apply the corresponding tax allowance to each turnover:
Sale of goods: €59,000 - (€59,000 x 71%) = €17,100
Provision of services: €33,000 - (€33,000 x 50%) = €16,500
The total turnover imposed: €17,100 + €16,500 = €33,600
For more information on the micro-entrepreneur's tax system, you can consult the fact sheet on the tax regime for micro-company.
Consequences for VAT invoicing
A micro-entrepreneur whose turnover does not exceed certain thresholds may benefit from the exemption from VAT. This scheme exempts the micro-entrepreneur from collecting VAT on behalf of the State. In other words, it does not charge VAT to its customers and is not subject to the administrative obligations concerning VAT.
The micro-entrepreneur who invoices the VAT to his customers, will have to be attentive to the VAT rates applicable to the goods sold or the services provided.
When a trader carries out a single activity, he is already confronted with the application of several VAT rates that he must pay ventilate on the invoice that he gives to the customer. In other words, the applicable VAT rate and amount must be indicated for each good or service.
This is all the more necessary when the micro-entrepreneur combines several activities of different natures. The probability of having different VAT rates applicable to a single customer is higher.
If the micro-entrepreneur does not want to break down his VAT rates, then the rate applicable to the entire invoice is the highest rate.
The thresholds for exemption from VAT differ according to the nature of the activity carried out.
Please note
Pending the adoption of a budget for 2026, the special law no. 2025-1316 of 26 december 2025 ensures the operation of public services. It extends the 2025 budget and tax provisions until the adoption of a 2026 budget law.
In the meantime, the information presented in this sheet, and in particular the thresholds concerning the exemption from VAT in France, remain valid.
The content of this page will be updated after the publication of the Finance Act in the Official Journal.
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Commercial and hosting activity
In order to benefit from the VAT exemption, the company must be in one of the following situations:
- The turnover of thecalendar year previous (N-1) shall not exceed €85,000. If the company exceeds the threshold, it is subject to VAT on 1er January of the following year.
- The turnover of the current calendar year (N) shall not exceed €93,500. If the company exceeds the threshold, it is subject to VAT from day the threshold is exceeded.
Example :
A company has a turnover of €82,000 in 2025. It can therefore continue to benefit from the VAT exemption in 2026 as it does not exceed the exemption threshold set at €85,000.
The following year (2026), it achieved €88,500. It therefore exceeds the basic VAT exemption threshold (€85,000) but remains below the tolerance threshold (or increased threshold) of €93,500. It will therefore lose the benefit of the deductible as from 1er January 2027.
If the company has just started its business, it must adjust its turnover for the year of creation in proportion to its operating time to determine whether it can benefit from the exemption on the basis of VAT in the following year.
Example :
If the company started its activity on 14 May 2025 and has achieved a turnover of €82,000 between that date and 31 december 2025, its turnover for 2025 must be calculated in proportion to the working time (pro rata temporis). Thus, for 2025, the CA calculated pro rata to operating time is equal to the company's turnover multiplied by the number of days in a year and divided by the number of days between the company's inception date and the end of the year: (€82,000 x 365)/232 = €129,009.
This turnover of the company calculated on a pro rata basis being greater than the tolerance threshold of €93,500, the company loses the franchise in 2025, from the day on which this threshold was exceeded.
Service Delivery Activity
In order to benefit from the exemption from VAT, it must be in one of the following situations:
- Turnover of thecalendar year previous (N-1) less than €37,500
- Current calendar year turnover (N) less than €41,250. If the company exceeds the threshold, it is subject to VAT from day the threshold is exceeded.
Example :
A company has a turnover of €24,000 in 2025. It can therefore continue to benefit from the VAT exemption in 2026 as it does not exceed the exemption threshold set at €37,500.
The following year (2026), it achieved€38,500. It therefore exceeds the basic VAT exemption threshold (€37,500) but remains below the tolerance threshold (or increased threshold) of €41,250. It will therefore lose the benefit of the deductible as from 1er January 2027.
If the company comes from start your business, it must adjust its turnover for the year of creation in proportion to its operating time to determine whether it can benefit from the exemption on the basis of VAT in the following year.
Example :
If the company started its activity on 14 May 2025 and has achieved a turnover of €27,000 between that date and 31 december 2025, its turnover for 2025 must be calculated in proportion to the working time (pro rata temporis). Thus, for 2025, the CA calculated pro rata to operating time is equal to the company's turnover multiplied by the number of days in a year and divided by the number of days between the company's inception date and the end of the year: (€27,000 x 365)/232 = €42,478.
This turnover of the company calculated on a pro rata basis being greater than the tolerance threshold of €41,250, the company loses the franchise in 2025, from the day on which this threshold was exceeded.
Liberal activity (except lawyer)
In order to benefit from the VAT exemption, the company must be in one of the following situations:
- Turnover of thecalendar year previous (N-1) is less than €37,500
- Current calendar year turnover (N) less than €41,250. If the company exceeds the threshold, it is subject to VAT from day the threshold is exceeded.
Example :
A company has a turnover of €24,000 in 2025. It can therefore continue to benefit from the VAT exemption in 2026 as it does not exceed the exemption threshold set at €37,500.
The following year (2026), it achieved€38,500. It therefore exceeds the basic VAT exemption threshold (€37,500) but remains below the tolerance threshold (or increased threshold) of €41,250. It will therefore lose the benefit of the deductible as from 1er January 2027.
If the company comes from start your business, it must adjust its turnover for the year of creation in proportion to its operating time to determine whether it can benefit from the exemption on the basis of VAT in the following year.
Example :
If the company started its activity on 14 May 2025 and has achieved a turnover of €27,000 between that date and 31 december 2025, its turnover for 2025 must be calculated in proportion to the working time (pro rata temporis). Thus, for 2025, the CA calculated pro rata to operating time is equal to the company's turnover multiplied by the number of days in a year and divided by the number of days between the company's inception date and the end of the year: (€27,000 x 365)/232 = €42,478.
This turnover of the company calculated on a pro rata basis being greater than the tolerance threshold of €41,250, the company loses the franchise in 2025, from the day on which this threshold was exceeded.
Lawyer
The profession of lawyer is a regulated profession. Thus there are special conditions of access and exercise. Most of the activities of the lawyer are regulated (postulation, pleadings, consultations, drafting of legal acts). It may also carry out ancillary activities that are not regulated (e.g. courses in training centers).
The VAT exemption thresholds differ whether the activity is regulated or not. It is important to keep accounts showing the different categories of revenue in order to identify the turnover generated by each category.
For regulated activities
In order to benefit from the VAT exemption, the company must be in one of the following situations:
- Turnover of thecalendar year previous (N-1) less than €50,000
- Current calendar year turnover (N) is less than €55,000. If the company exceeds the threshold, it is subject to VAT from day the threshold is exceeded.
If the company comes from start your business, it must adjust its turnover for the year of creation in proportion to its operating time to determine whether it can benefit from the exemption on the basis of VAT in the following year.
For non-regulated activities
In order to benefit from the exemption from VAT, it must be in one of the following situations:
- Turnover of the previous calendar year (N-1) less than €35,000
- Your current calendar year (N) revenue less than €38,500. If the company exceeds the threshold, it is subject to VAT from day the threshold is exceeded.
Example :
The company has a turnover of €13,000 for its regulated activities in 2025. The basic turnover threshold not to be exceeded shall be €35,000. Thus, it can continue to benefit from the VAT exemption in 2026.
If the company comes from start your business, it must adjust its turnover for the year of creation in proportion to its operating time to determine whether it can benefit from the exemption on the basis of VAT in the following year.
Example :
If the company started its activity on 14 May 2025 and has achieved a turnover of €13,000 between that date and 31 december 2025, its turnover for 2025 must be calculated in proportion to the working time (pro rata temporis). Thus, for 2025, the CA calculated pro rata to operating time is equal to the company's turnover multiplied by the number of days in a year and divided by the number of days between the company's inception date and the end of the year: (€13,000 x 365)/232 = €20,453.
This turnover of the company calculated on a pro rata basis being greater than the tolerance threshold of €38,500, the company loses the franchise in 2025, from the day on which this threshold was exceeded.
Author of a work of the mind or performer (and his successors in title)
The author of a work of the mind or the performer may have different types of income. The thresholds for the basic exemption are different in the case of activities involving the supply of works and assignment of copyright or other activities.
It is important to keep an account showing the different categories of income in order to identify the turnover generated by each of these categories.
For the activities of delivery of works and assignment of copyright:
In order to benefit from the exemption from VAT, one of the following situations must be present:
- Turnover of thecalendar year previous (N-1) less than €50,000
- Current calendar year turnover (N) less than €55,000. If the company exceeds the threshold, it is subject to VAT on 1er day of overrun month.
If the company comes from start your business, it must adjust its turnover for the year of creation in proportion to its operating time to determine whether it can benefit from the exemption on the basis of VAT in the following year.
For other activities:
In order to benefit from the exemption from VAT, one of the following situations must be present:
- Turnover of the previous calendar year (N-1) less than €35,000
- Current calendar year turnover (N) less than €38,500. If the company exceeds the threshold, it is subject to VAT from day the threshold is exceeded.
Example :
The company has a turnover of €13,000 for its regulated activities in 2025. It can continue to benefit from the VAT exemption in 2026 because the turnover threshold of €35,000 is not outdated.
If the company comes from start your business, it must adjust its turnover for the year of creation in proportion to its operating time to determine whether it can benefit from the exemption on the basis of VAT in the following year.
Example :
If the company started its activity on 14 May 2025 and has achieved a turnover of €13,000 between that date and 31 december 2025, its turnover for 2025 must be calculated in proportion to the working time (pro rata temporis). Thus, for 2025, the CA calculated pro rata to operating time is equal to the company's turnover multiplied by the number of days in a year and divided by the number of days between the company's inception date and the end of the year: (€13,000 x 365)/232 = €20,453.
This turnover of the company calculated on a pro rata basis being greater than the tolerance threshold of €38,500, the company loses the franchise in 2025, from the day on which this threshold was exceeded.
Where the micro-entrepreneur carries out more than one activity, the rules concerning the thresholds not to be exceeded shall be adapted:
- The total amount of turnover must not exceed €85,000.
- The amount of turnover for the provision of services (BIC and BNC) shall not exceed €37,500.
For more information, you can consult our fact sheet exemption from VAT.
The micro-entrepreneur who exceeds the thresholds and collects VAT on behalf of the State, invoices VAT to his customers. When invoicing VAT, he must be attentive to the VAT rates applicable to the goods sold or the services provided.
Where a trader carries out a single activity, he must ensure that the different VAT rates and the ventilate on the invoice that he gives to the customer. In other words, the rate and amount of VAT applicable must be indicated for each good or service.
This is all the more necessary when the micro-entrepreneur combines several activities of different natures. The probability of having different VAT rates that apply to a single customer is higher.
If the micro-entrepreneur does not want to break down his VAT rates, then the rate applicable to the entire invoice is the highest rate.
To learn more about VAT and applicable rates, you can visit our dedicated folder.
The social protection scheme and the amount of social contributions and contributions depend on the nature of the activity carried out.
The applicable rates are as follows:
Activities concerned | Social contributions in 2026 |
|---|---|
Sale of goods and provision of accommodation (except furnished dwelling rentals and furnished tourist accommodation) | 12.3% |
Rental of furnished tourist accommodation classified | 6% |
Provision of services in BIC (including rental of furnished living spaces and bed and breakfast) | 21.2% |
Unregulated liberal professions (Excluding Cipav: titleContent) | 25.6% |
Liberal professions under the Cipav | 23.2% |
Where the micro-entrepreneur carries out several activities of a different nature, the rules vary according to the nature of the activities carried out:
- The micro-entrepreneur accumulates commercial and/or craft activities self-employed activity that is not liberal: the rate for each activity is applied to the corresponding portion of turnover. With regard to the old-age insurance of the micro-entrepreneur, the scheme that applies is that of the main activity.
- The micro-entrepreneur accumulates at least one liberal activity with a self-employed activity of another nature, the regime that applies is that of the principal activity.
FYI
The main activity is the oldest activity. If the micro-entrepreneur started his activities at the same time, it is up to him to choose his main activity.
To learn more about the social regime of micro-company, you can consult the dedicated sheet.
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Old-age insurance in case of simultaneous exercise of several professional activities
Determination of the main activity with regard to social protection old-age insurance
Self-employed agricultural and non-agricultural social schemes
Determination of industrial and commercial benefits (BIC)
Determination of profit
Agricultural benefits
Determination of income of different categories
Application of different rates
National Institute of Industrial Property (Inpi)