Our sector expertise
CPA for artisans and local retail
Accounting support for artisans, local retail, boutiques and small businesses in France. VAT, cash flow, margins, payroll and practical day-to-day steering.
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Setting up as an artisan or opening a shop in France as a foreigner involves navigating a regulatory and tax landscape very different from the UK, US or other European countries. French social contribution rates, strict VAT registration rules, the unique auto-entrepreneur regime and the complex choice between legal structures are all areas where specialist accounting support makes a concrete difference to your bottom line and your daily operations.
The auto-entrepreneur vs EURL dilemma: what foreigners often get wrong#
France's auto-entrepreneur (now also called micro-entreprise) regime is popular for its simplicity: you pay a flat percentage of revenue as combined tax and social contributions, with no VAT collection below certain thresholds. However, it is often the wrong structure for foreign artisans or shop owners with real business ambitions.
Auto-entrepreneur suits you if:
- Your annual revenue stays well below the thresholds (2026 limits: 188,700 EUR for commercial activities, 77,700 EUR for services)
- You have low costs (the regime taxes revenue, not profit — if your margins are thin, you overpay)
- You are testing the market before committing to a full structure
- You are an EU citizen with the right to work in France (non-EU nationals face additional administrative requirements)
Auto-entrepreneur does NOT suit you if:
- You have significant business costs (materials, workshop rent, staff): you pay tax on turnover even if you make no profit
- You plan to hire employees (not possible as an auto-entrepreneur)
- Your revenue will exceed the thresholds
- You are a non-EU national who needs a carte de sejour salarié or passeport talent — the auto-entrepreneur status may not support your residence permit
EURL (Entreprise Unipersonnelle a Responsabilité Limitee) is a single-person limited company — essentially a one-person SARL. It:
- Protects your personal assets from business debts
- Allows you to deduct real business costs rather than paying tax on gross revenue
- Can elect between impot sur le revenu (IR) and impot sur les sociétés (IS) depending on your tax situation
- Requires formal accounts, an annual balance sheet and a statutory accountant
SAS and SASU are increasingly preferred alternatives — more flexible governance, easier for foreign shareholders, and often better for growth-oriented artisans or retailers.
We help foreign artisans and shop owners model the real cost of each structure given their revenue, cost base, desired salary, and residence permit situation.
French VAT registration thresholds and obligations for artisans and shops#
In France, VAT registration (franchise en base de TVA) is not mandatory below certain annual revenue thresholds:
- Services and liberal professions: 36,800 EUR per year (2026)
- Commercial activities (retail, wholesale, food): 91,900 EUR per year (2026)
- Specific activities (lawyers, authors): Different thresholds apply
Below these thresholds, you benefit from the franchise en base — you do not charge VAT on your sales and cannot recover input VAT on your purchases. For a foreign artisan or shop owner:
- If you import goods from the EU or outside the EU, VAT is due on import regardless of your French VAT status
- If you sell to other VAT-registered businesses (B2B), being below the threshold may disadvantage you (they cannot recover your VAT, making you more expensive)
- Once you exceed the threshold mid-year, VAT applies from that point forward — you must start charging VAT immediately and file quarterly returns
For foreign companies operating a French boutique or franchise location, VAT registration is almost certainly mandatory from the start. We handle French VAT registration, quarterly returns and advise on the right pricing structure.
Cotisations sociales for artisans: France's complex social contributions#
French social contributions (cotisations sociales) are significantly higher than in most countries. For an artisan or craftsperson operating through a French company structure:
If you are a company director (gérant or president):
- Your remuneration is subject to either the regime general de la Sécurité Sociale (for SAS/SASU presidents) or the regime TNS (Travailleurs Non Salaries) (for EURL/SARL gérants)
- The TNS regime costs roughly 40-45% of net remuneration in social contributions
- The general regime costs roughly 70-80% on top of net salary in employer + employee contributions, but includes better social protection
- Annual URSSAF regularisation: because contributions are initially estimated on prior-year income, there is an annual adjustment that can be a significant cash flow event
If you hire employees:
- Employer contributions add approximately 40-45% on top of gross salary
- Apprenticeship contracts (contrat d'apprentissage) offer significantly reduced contributions and may be a good option for craft businesses
For non-French artisans, the transition from a home-country social system to the French system often comes as a shock. We model your total cost of activity including social contributions before you commit to a structure.
Practical day-to-day accounting for artisans and local retail#
Beyond structure and VAT, French artisans and shop owners need reliable management of:
- Caisse (cash register): French law requires certified cash register software for businesses above certain revenue levels. Records must be kept for 10 years
- Margin tracking by product line or project: A plumber needs to know margin per job; a boutique owner needs margin by product category
- Quarterly TVA returns: Monthly or quarterly depending on turnover
- URSSAF contributions: Monthly or quarterly declarations depending on regime
- Annual accounts: Even for small structures, French law requires annual statutory accounts (bilan, compte de resultat, annexe)
For foreign artisans and shop owners who are not fluent in French administrative processes, we provide English-language support for all of these, using digital tools (Pennylane) that give you real-time visibility into your French business finances.
Why English-speaking foreign artisans and shop owners choose Hayot Expertise#
- We explain French rules in plain English — no French accounting jargon
- We model auto-entrepreneur vs EURL vs SAS with real numbers specific to your situation
- We handle registration, VAT, URSSAF, payroll and annual accounts as a one-stop service
- We advise on residence permit implications of different business structures for non-EU nationals
- We work digitally so you can manage your French accounts from anywhere
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Electronic Invoicing 2026: What French Artisans and Retailers Must Know#
France's facture électronique reform is a phased mandatory rollout:
| Company size | Obligation to RECEIVE e-invoices | Obligation to ISSUE e-invoices |
|---|---|---|
| All companies (B2B) | September 2026 | September 2026 (large) |
| Mid-sized companies | September 2026 | September 2027 |
| SMEs and micro-enterprises | September 2026 | September 2027 |
What this means in practice:
- All artisans and retailers must be able to receive electronic invoices from September 2026, even if they are micro-BIC/auto-entrepreneur
- B2B invoices above €1 will flow through a state-accredited platform (Plateforme de Dématérialisation Partenaire). Paper or PDF invoices sent by email will no longer be legally compliant for B2B transactions
- Invoices will include new mandatory fields: SIRET of the buyer, VAT number, delivery address, payment terms, contract reference
For artisans in B2C retail, the timeline is more relaxed (electronic invoicing is not mandatory for B2C sales), but the underlying accounting system must be ready.
We implement the technical solutions for our artisan and retail clients at no extra charge as part of our annual accounting package.
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Case Study: A British Cabinet-Maker Settles in Provence#
Background: James K. moved from Bristol to the Var in 2022 with a plan to set up a bespoke furniture workshop. He had 15 years of experience as a cabinetmaker in the UK and wanted to sell both direct to local customers and online (SHOP and Etsy). He contacted us before his installation.
Challenges:
- Registration pathway: As a non-EU permanent resident, James needed a carte de séjour mention "vie privée et familiale" before he could register as auto-entrepreneur. We identified this early and guided him through the prefecture process in parallel with the business setup
- VAT on cross-border sales: James was selling online to UK buyers. Post-Brexit, this means UK VAT implications (he registered for UK VAT once his UK sales exceeded the £85,000 threshold) and French TVA compliance for EU customers. We separated the revenue streams from day one
- Craft qualification: France requires artisans to hold a brevet professionnel or equivalent diploma for regulated craft activities. UK professional qualifications can be recognised under the validation des acquis de l'expérience (VAE) procédure. We connected James with the Chambre de Métiers de Provence for the recognition procédure
- Customs and importation: James imported some UK-made components. Since Brexit, French customs duties and TVA on import apply. We configured his accounting to track import TVA correctly (deductible on the CA3 return)
Outcome after 18 months: Annual revenue of €68,000 (B2C local + Etsy EU + trade customers). BIC réel simplifié regime (actual expenses), net taxable profit of €31,000. Social contributions: €9,800 (TNS regime). Income tax: €4,200 (household of 2 with quotient familial). Effective rate on revenue: ~20% — competitive with the UK self-employed tax position he previously had.
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Foreign Artisan Registration in France: Step-by-Step#
For non-French nationals wishing to register as an artisan or retailer in France, here is the process:
Step 1 – Right to work verification
- EU/EEA nationals: free movement applies. Register at the Chambre de Métiers (artisans) or the Chambre de Commerce (retailers)
- Non-EU nationals: you need a residence permit explicitly authorising independent commercial/craft activity (e.g., entrepreneur/profession libérale mention). Tourist visas and student visas do not work
- UK nationals post-Brexit: need to apply for French long-term residency as a third-country national before business registration
Step 2 – Craft qualification (artisans only)
- Certain craft activities (métiers réglementés) require professional qualifications: baking, hairdressing, plumbing, electrical work, construction. The full list is governed by Law 96-603
- Foreign diplomas can be recognised by the Chambre de Métiers via the VAE process or bilateral agreement
- We help collect the evidence and translate the documents for the dossier
Step 3 – Business structure choice
- Auto-entrepreneur: simple, zero accounting obligations, but revenue-capped (€77,700 for services; €188,700 for commercial/retail) and less flexible for costs
- EURL (single-member LLC): taxed on actual profit, full deductibility of costs, more complex accounting. Recommended above €40,000 revenue or when significant investment is planned
- SAS/SASU: preferred for international operators, compatible with investor entry, requires statutory accounts and annual audit above certain thresholds
Step 4 – Registration and Social Security Registration at the guichet unique de l'INPI (online) creates SIRET, INSEE code, and triggers automatic URSSAF and RSI enrolment. First year social contributions are set at a provisional rate; regularisation happens in Year 2 based on actual income.
Step 5 – Bank account and accounting software A dedicated professional French bank account is not legally mandatory for auto-entrepreneurs below €10,000 revenue, but is strongly recommended for all others. We configure Pennylane or QuickBooks France from registration, so your accounting is clean from invoice one.
We manage the full registration process for foreign artisans and retailers. English correspondence throughout.
Digital accounting for artisans: we onboard all clients on Pennylane, which integrates with major French banks and invoicing tools. You access your financial data in real time from any device. Monthly bank reconciliation, quarterly TVA return preparation, and annual statutory accounts — all handled remotely with no need for in-person visits. For artisans based outside Paris, 100% digital service is available at no premium. The service covers all French administrative obligations, from registration through annual accounts.
Sector Ecosystem
Artisans and local retail businesses operate in a high-friction environment where margin discipline, VAT, payroll and operating cash flow matter more than accounting theory. The key is simple but consistent financial steering.
weekly
Cash review
by activity
Margin read
ongoing
VAT focus
material
Hiring impact
trade businessesfood businessesindependent boutiqueslocal franchisesworkshop plus retailsmall ecommercebusiness transfersomnichannel retail
Practical framework
Practical guide for artisans and local retail businesses
01
1. Clean up your core flows
Separate sales, purchases, payroll, owner withdrawals, cash register data and bank activity early. Reliable accounting starts with reliable input.
02
2. Track margin at the right level
Artisans should read margin by project or intervention. Retail businesses should read it by category, brand, season or channel.
03
3. Anticipate VAT and payroll dates
Many cash flow issues come from calendar blindness rather than weak activity. Project the main tax and social outflows ahead of time.
04
4. Cost a hire properly
Look beyond net salary and include employer cost, equipment, training time and operating impact before recruiting.
05
5. Prepare e-invoicing early
The smoother your invoicing and document flows are today, the easier the French e-invoicing transition will be tomorrow.
06
6. Review legal structure regularly
As revenue, payroll and risk exposure increase, the original structure may no longer be the most efficient or protective one.
Your guarantees
National coverage, Parisian expertise
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Regulated firm
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
National reach
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Modern stack
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Direct contact
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
Need a quick read on your situation?
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
Perspectives
Related articles
FAQ
Frequently Asked Questions
Should I use auto-entrepreneur or EURL/SAS as a foreign artisan in France?
Auto-entrepreneur works well for low-cost service activities below the revenue threshold (77,700 EUR for services). If you have significant costs, hire staff, or plan to grow beyond the threshold, EURL or SAS gives you better tax efficiency because you are taxed on profit, not turnover. Non-EU nationals should also check that their residence permit allows the auto-entrepreneur status. We model both options with real numbers before you decide.
When must I register for French VAT as a shop owner or artisan?
French VAT registration becomes mandatory once your annual revenue exceeds 91,900 EUR (retail/commercial) or 36,800 EUR (services). Below these thresholds, you benefit from the franchise en base exemption — no VAT charged on sales, no input VAT recovery on purchases. Foreign companies operating a French boutique are almost always above these thresholds and must register immediately. Once the threshold is crossed mid-year, VAT applies from that date.
What are French cotisations sociales and how much do they cost an artisan?
Cotisations sociales are France's mandatory social contributions covering health insurance, pension, family allowances and unemployment. For artisans working through EURL (TNS regime), contributions add roughly 40-45% on top of net salary. For SAS/SASU directors (assimile salarie), the rate is approximately 70-80% in combined employer and employee contributions. The annual URSSAF regularisation can create a significant one-off cash outflow if income grew unexpectedly. We model your total cost of activity including social charges.
Do I need a certified cash register (logiciel de caisse certifie) for my French shop?
Yes, if you are a VAT-liable business making sales to non-VAT registered clients (B2C), French law since 2018 requires you to use certified cash register software (logiciel de caisse certifie) that produces a non-falsifiable audit trail. Records must be kept for 10 years. Failing to use compliant software exposes you to a 7,500 EUR fine per non-compliant device. We advise on compliant tools and ensure your cash data integrates correctly into your accounting.
Can a non-EU national open a shop or artisan business in France?
Yes, but residence permit rules are important. Non-EU nationals need either a carte de sejour autorisant l'exercice d'une activité non salariee, a passeport talent entrepreneur/innovateur, or an EU Blue Card (for certain qualifications). The business structure you choose affects which permit category is appropriate. We work with immigration specialists and can advise on the accounting and business plan requirements for residence permit applications.
Article written by Samuel Hayot
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French firmUpdated 14 May 2026
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.