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 ✅