Becoming a VTC driver in 2026: card, register, capacity
Becoming a VTC driver in 2026: professional card, REVTC register entry, financial capacity of 1,500 euros, choice of legal structure and start-up costs, explained step by step.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Quick answer: how do you become a VTC driver in 2026?#
Becoming a VTC driver involves four steps in order: obtaining the VTC professional card after a national exam, registering your business, entering the operation in the REVTC register, and proving a financial capacity of 1,500 euros per vehicle. The legal structure you pick then drives your taxation, especially VAT.
The VTC professional card: the prerequisite to drive#
The VTC professional card concerns the driver. It is obtained after a national exam (theory and practical tests) and requires a category B licence held for more than 3 years (2 years with accompanied driving), a medical check, and a criminal record extract (bulletin n° 2) compatible with the activity.
It is valid for 5 years, at a cost of around 60 euros. Until you hold this card, you cannot carry passengers, even if your company already exists. In the start-up files we support, it is often the exam lead time that sets the pace of the whole project: we recommend tackling it first.
REVTC register entry: operating in good standing#
The card lets you drive; the VTC register (REVTC) lets you operate. Registration is done online on the Ministry of Transport portal, costs 170 euros, and is renewed every 5 years. It is mandatory to invoice rides, whether you drive alone or run other drivers.
A VTC works only on prior reservation: no cruising for fares, no parking to look for clients. This is the legal boundary with taxis, and the authorities pay attention to it.
Financial capacity: 1,500 euros per vehicle#
To register, the operator must prove a financial capacity of 1,500 euros per vehicle operated, through a bank certificate or a financial guarantee.
| Criterion | 2026 rule |
|---|---|
| VTC professional card | Exam, category B licence held more than 3 years, medical check, compatible record ; valid 5 years, approx. 60 euros |
| REVTC register entry | Online, 170 euros, renewable every 5 years |
| Financial capacity | 1,500 euros per vehicle (bank certificate or financial guarantee) |
This capacity is waived if the operator owns the vehicle, holds a rental contract of at least 6 months, or has already provided capacity for that vehicle. Good news for those forming a company: a share capital of 1,500 euros can stand in for it.
The vehicle must also meet minimum characteristics set by regulation (comfort, number of seats, age), which we check case by case before any purchase or rental.
Choosing your legal structure: what changes for your VAT#
The structure is not a mere formality: it decides your taxation, and above all the treatment of VAT on the vehicle.
- Micro-entrepreneur: simple to manage, but under the exemption regime you do not recover VAT, notably on the vehicle and fuel.
- Sole trader on the real regime, EURL or SASU: if you are a VAT-liable taxable person, you recover VAT on the purchase (or rental) of the vehicle and on expenses. Passenger transport falls under a reduced VAT rate (CGI art. 279).
Our reading: for a driver buying a recent vehicle, the recoverable VAT gap often weighs more than the simplicity of the micro regime. For a light start with short-term rental, the micro may be enough. It is a trade-off to compute, not a reflex.
Start-up costs and steps: the checklist#
Steps to become a VTC driver in 2026:
- Prepare and pass the exam, then apply for the VTC professional card (approx. 60 euros).
- Gather a compatible licence, medical check and record (bulletin n° 2).
- Choose the structure (micro, sole trader on the real regime, EURL or SASU) and register the business.
- Prove the financial capacity (1,500 euros per vehicle) or the applicable waiver.
- Enter the operation in the REVTC register (170 euros).
- Take out professional insurance and equip a compliant vehicle.
Beyond the card and the register, plan for registration, insurance and the vehicle. To frame these choices for your project, see our page on accounting for VTC drivers: we detail there the taxation, VAT recovery and steering of a reservation-based transport business.
Frequently asked questions
Do you need the VTC card before forming the company?+
The two are independent, but without the professional card you cannot carry passengers. We recommend starting the exam first, as its lead time often determines the real start date of the activity.
Is micro-entrepreneur a good structure for a VTC?+
It is simple, but under the exemption regime you lose VAT recovery, notably on the vehicle. For a recent purchase, a real-regime structure (EURL, SASU) is often more relevant. The trade-off deserves a personalised calculation.
How do you prove the 1,500 euros financial capacity?+
Through a bank certificate or a financial guarantee, at 1,500 euros per vehicle. You are exempt if you own the vehicle, rent it for at least 6 months, or if a share capital of 1,500 euros already covers it.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
This topic is part of our service Company formation in France | SASU, SAS, SARL
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