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⚖️ Which tax regime should I choose for my micro-entreprise?

Service Client Candosa 🧡 avatar
Written by Service Client Candosa 🧡
Updated over 2 months ago

When setting up your micro-entreprise with Candosa, you’ll need to choose how your business will be taxed and registered. This decision will affect:

👉 Your taxes and social contributions

👉 Your accounting obligations

👉 The authority (URSSAF, CCI, or CMA) responsible for processing your file

No worries, here’s everything you need to know 👇


📌 1. What is your tax category? (BIC or BNC)

This depends on the nature of your main activity:

🔹 BIC (Industrial and Commercial Profits)

→ For commercial, craft, or industrial activities

Examples: product sales, e-commerce, food services, hairdressing, construction…

🔹 BNC (Non-Commercial Profits)

→ For liberal or intellectual professions

Examples: consultants, freelancers, coaches, trainers, therapists…

💡 Not sure? Just describe your activity in the chat, we’ll guide you!


🧾 2. Tax regime: simplified or actual (real)?

🔸 Micro-fiscal simplified (default option)

✔️ Flat-rate deduction for expenses (no receipts needed)

✔️ Very light accounting requirements

✅ Ideal if your business expenses are low

🔸 Micro-fiscal real (optional)

✔️ You declare and deduct your actual business expenses

⚠️ Requires full bookkeeping (invoices, records, etc.)

💡 Better if you have high operating costs


💶 3. VAT: exempt or real regime?

🔹 VAT exemption (default)

✔️ You don’t charge VAT to customers

✔️ You can’t reclaim VAT on purchases

✅ Great for getting started, especially in B2C

🔹 Real VAT regime (simplified or normal)

✔️ You charge VAT to customers

✔️ You file VAT returns and can recover VAT on purchases

✅ Recommended for B2B or businesses with many expenses


🏛️ 4. Which authority will Candosa submit your registration to?

Depending on your activity and tax type, Candosa will send your registration to the right authority:

Activity

Tax type

Authority

Consultant, coach

BNC

URSSAF

E-commerce, retail

BIC

CCI

Craft or manual work

BIC

CMA

👉 You don’t have to worry, we handle this for you automatically ✅


🔍 Summary Table

Your activity

Tax category

VAT option

Registered at

Online sales

BIC

VAT exempt or real

CCI

Freelance consultant

BNC

VAT exempt or real

URSSAF

Hairdresser or artisan

BIC

VAT exempt or real

CMA


💬 Need help deciding?

Just message us in the chat with a quick description of your business, we’ll help you make the right choice in a few clicks ✅

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