Do You Need an Accountant for a Micro-Business in France (and at What Cost)?

Quick answer. No, a chartered accountant (expert-comptable, the regulated French equivalent of a CPA) is not legally mandatory for a micro-entrepreneur in France. You can keep your own sales ledger and, depending on your activity, a purchase register. However, one becomes strongly recommended if you exceed the turnover thresholds (€203,100 for the sale of goods, €83,600 for services in 2026 to 2028), if you are planning to raise funds, if VAT management becomes more complex, or if your actual expenses exceed the flat-rate allowances. Pricing for a micro-business ranges from €800 to €2,500 a year with a traditional firm, and €300 to €800 a year with a fully digital firm.

The micro-business (micro-entreprise, also known as auto-entrepreneur) remains the preferred status of more than 60% of business founders in France. Its main advantage: ultra-simplified accounting. Unlike companies (SASU, SARL, SAS, the French forms of limited company), a micro-entrepreneur does not prepare a balance sheet or a full income statement. Article L.123-28 of the French Commercial Code only requires a ledger of cash receipts (recording date, description, amount and customer) and, for buy-and-resell activities taxed as commercial profits (micro-BIC), a purchase register (supplier, amount, date).

This simplicity has a downside: there is no annual corporate tax return package (liasse fiscale) to prepare, no filing of accounts with the commercial court registry (greffe du tribunal de commerce), no statutory audit, but also no formalised accounting structure to anticipate the future growth of the business.

Article L.123-28 of the Commercial Code sets the binding framework. Here are the mandatory requirements:

Critical point: keeping a sales ledger requires no qualification and no chartered accounting firm. A simple binder, an Excel spreadsheet, invoicing software or a mobile app is legally sufficient. No professional certification is mandatory.

Several categories of situation justify engaging a chartered accountant for a micro-business.

1. You approach or exceed turnover thresholds#

The 2026 to 2028 ceilings (revalued every three years) are:

• €203,100 excluding VAT for the sale of goods, hotels and restaurants, and the provision of accommodation (micro-BIC sales).
• €83,600 excluding VAT for commercial services (BIC) and for the liberal professions taxed as non-commercial profits (BNC).

If you exceed these limits for two consecutive years, you automatically lose the micro regime and move to the standard "actual profit" tax regime (régime réel). This change requires genuine accrual accounting (balance sheet, income statement, full tax return package) and either a corporate income tax (IS) return for a company such as a SARL, or personal income tax (IR) on actual profits for a sole proprietorship.

Your accountant's role here: anticipate the move to the actual profit regime, set up the right structure (should you switch to a SASU before crossing the threshold?), and organise the accounting transition to avoid a costly catch-up at year-end closing.

2. You exceed the VAT exemption threshold#

The 2026 VAT basic exemption (franchise en base de TVA, the scheme under which small businesses do not charge VAT) remains at:

• €85,000 excluding VAT for the sale of goods and similar activities.
• €37,500 excluding VAT for services.

As long as you stay below these amounts, you do not charge VAT (a visible advantage for your customers), but you cannot recover it on your purchases either.

Above them, you enter the standard VAT regime: every month or quarter, you file returns, collect VAT and pay it over to the tax authority. This is a major change for both your cash flow and your bookkeeping.

Your accountant ensures: the choice of the best filing frequency (monthly or quarterly?), the set-up of compliant invoice templates, explaining to your customers the difference between exempt and standard invoicing, and monitoring future thresholds.

3. Your actual expenses exceed the flat-rate allowances#

Under the micro regime, you are taxed after a flat-rate allowance (abattement forfaitaire) is deducted from your turnover:

• 71% for sales of goods (micro-BIC).
• 50% for commercial services (micro-BIC).
• 34% for the liberal professions (micro-BNC).

Example: a BNC consultant with €50,000 of turnover is taxed on €50,000 × (1 - 0.34) = €33,000.

The trap: if your actual expenses never exceed these allowances (a pure freelancer, a liberal professional with few costs), the flat-rate allowance works in your favour. But if you have high costs (buy-and-resell, rent, insurance, training), you pay tax on fictitious profits, well above your real profit.

Your accountant evaluates an optional switch to the actual profit regime (possible even while staying micro-sized). This option requires proper bookkeeping, but it can generate significant tax savings over several years.

4. You are preparing fundraising or a sale#

As soon as you look for financing (bank, investor, crowdfunding) or plan to sell your business, you will need structured, certified accounting records. Micro-business books cobbled together on a personal basis rarely reassure third parties.

Your accountant steps in to: set up proper accounting retroactively, audit the micro-business data of previous years, issue a professional certificate (attestation), or recommend moving to a SASU as soon as possible for greater financial credibility.

Keeping your own sales ledger is legally possible. Here are the real risks that are often underestimated:

Each of these risks costs far more than regular accounting support over 2 to 3 years.

Micro-business with employees#

Do you employ someone as a micro-entrepreneur? You then have payroll obligations (payslips, the monthly DSN social declaration, URSSAF contributions) that go well beyond a simple "sales ledger". A chartered accountant becomes almost mandatory.

Regulated sectors (hospitality, import-export, financial services)#

Some sectors have stricter accounting obligations. Restaurants, hotels, the wine trade, travel agencies and financial intermediation: check with your trade union or sector federation.

Multiple activities or accounting complexity#

Do you combine freelancing with furnished rental income (location meublée)? Do you hold significant stock? Do you import and export? Your accounting then becomes more complex than the "simple receipts" model.

Imminent threshold crossing#

If you expect rapid growth (reaching €100k of turnover within a year), it is better to organise your accounting from the start than to regularise after the fact.

Founders under 18#

A minor can set up a micro-business under certain conditions, which differ depending on whether or not they are emancipated (legally granted adult capacity) and on the nature of the activity. The legal framework, the activities open to minors and the formalities are covered in detail in our article on micro-businesses and minors.

Important: these prices are indicative and vary by region. In Paris, traditional firms charge 20 to 40% more than in the rest of France. Fully digital firms without a dedicated responsible advisor (pure SaaS platforms) cannot certify your accounts or represent you in the event of a tax audit.

Option 1: Basic invoicing software (Indy, Tiime, Pennylane Solo)#

• Cost: €30 to €80 excl. VAT/year.
• Advantage: automates the sales ledger and pre-fills your tax return.
• Limitation: no professional liability, no advice, no representation in an audit.
• Recommended for: micro-entrepreneurs with an ultra-simple activity (services with no recurring costs).

Option 2: Independent bookkeeper not registered with the Ordre#

• Cost: €600 to €1,200 excl. VAT/year.
• Advantage: cheaper than a chartered accountant registered with the Ordre des experts-comptables (the French professional body).
• Limitation: often limited professional liability cover, no legal right to represent you before the tax authority.
• Recommended for: never, the savings are illusory.

Option 3: Shared management (you + chartered accountant)#

• Cost: €800 to €1,500 excl. VAT/year.
• Advantage: you record your receipts, and the accountant carries out the annual review and the returns.
• Limitation: you keep a data-entry workload.
• Recommended for: very organised micro-entrepreneurs who want to limit the cost.

Recently, we supported a micro-entrepreneur in IT services who had declined our services for 18 months "to save money". He kept a simple Google Sheet and a folder of invoices. When a bank asked for figures for a loan application, we had to audit 18 months of receipts retroactively. We found three major errors:

• A €12k invoice that was never declared (an export omission from the invoicing software).
• Receipts collected through a platform, declared net of commission instead of the gross amount actually collected.
• Software purchases recorded as current expenses when they should have been depreciated.

The cost of the catch-up (audit + regularisation + advice) came to €3,500. Three years of regular support would have cost €2,400 and avoided these problems.

Hayot Expertise advice. Do not confuse "legal obligation" with "serious recommendation". A chartered accountant is mandatory neither for a micro-business nor even for a SARL (except for a statutory auditor above the legal thresholds). But of the three factors, the cost of support, the risk of error and the lost financial opportunity, two out of three argue for at least minimal professional involvement. You can start on your own if you are very organised; but come to us for a first review (often free) as soon as you reach €40k of turnover or anticipate a structural change.