English-speaking accountant in France for freelancers: SASU vs EURL comparison, BNC filing, VAT management, and social protection optimized for independent workers.
A freelance accountant in France does more than file your annual return. The real value is arbitrating your status (micro, sole trader at actual regime, EURL or SASU), timing your VAT exit, and structuring pay so each invoiced euro yields the most net cash. In 2026 the micro service threshold is 83,600 EUR and BNC micro-social contributions rose to 25.6%.
A freelance accountant in France (comptable pour freelance) goes far beyond annual filings. Their role is strategic: choosing the right legal structure (SASU, EURL, auto-entrepreneur, or portage salarial), managing VAT from the first threshold, and optimising your remuneration so every euro billed translates into maximum net income. With over 1.2 million independent workers in France in 2026, the fiscal landscape has never been more complex - or more full of optimisation opportunities.
The legal structure is the most impactful financial decision a freelancer makes in France. Here is a direct comparison:
| Structure | Social charges | Revenue ceiling | Best for |
|---|---|---|---|
| Micro-entreprise | ~22% of gross revenue | €83,600 (services) | Starting out, testing the market |
| EI (BNC réel) | Contributions on net profit | Unlimited | Real expenses > 15% of revenue |
| EURL (TNS) | ~45% on salary drawn | Unlimited | Tax optimisation, IS at 15% |
| SASU | ~80% on salary paid | Unlimited | ARE cumul + dividends at 30% |
| Portage salarial | ~50% net/billed | Unlimited | Employment protection, ad hoc missions |
Your accountant runs a personalised financial simulation based on projected revenue, actual expenses, and personal situation (unemployment benefits, mortgage, family charges).
Once your expenses exceed approximately 15-20% of your revenue, the flat-rate micro-entreprise regime becomes fiscally costly. Switching to the BNC déclaration contrôlée (form 2035) allows you to deduct actual expenses - co-working, SaaS subscriptions, equipment, travel - and be taxed only on your actual net profit.
Our firm handles the full migration: Livre Journal, Registre des Immobilisations, cloud accounting setup, and the first 2035 filing.
The basic VAT exemption (franchise en base) rests on two thresholds for services (2026):
Once the exemption ends, you charge 20% VAT on invoices - and you also recover VAT on your business purchases (equipment, SaaS subscriptions, subcontracting). For B2B freelancers, this transition is often a net advantage.
Social protection is the most common blind spot for freelancers in France. Without proper Madelin insurance or a Plan d'Épargne Retraite (PER), you risk zero income in case of illness and a retirement significantly below that of an employee.
Key benefit: Madelin contributions and PER payments are fully deductible from taxable income (IS or BNC). Every euro invested in your protection directly reduces your tax bill.
A freelancer is exposed to swings in activity: seasonality, quiet periods, invoices paid at 60 days, unpaid invoices. Our role is to decouple invoicing from day-to-day cash through precise steering tools (dashboards, cash-flow alerts, working capital management) so that you can run the business calmly even when income is irregular.
In France, freelancer and independent worker (travailleur indépendant) describe the same legal reality. Whether you are a developer, designer, consultant, writer or coach, the tax and accounting obligations are identical. Whatever term you use, our support covers:
We operate on a fully digital model, supporting freelancers and independent workers nationwide from our Paris base.
We start with a comprehensive review of your situation: revenue structure, actual expenses, personal constraints, and 3-year projections. The output is a clear recommendation with quantified scenarios.
We handle all filings: 2035 or IS liasse, CA3/CA12 VAT declarations, URSSAF, and personal income tax. All deadlines are tracked with automatic reminders.
You receive a monthly performance reading: actual margin, cash position, and the key decision for the current month. This rhythm creates visibility and eliminates year-end surprises.
We review your remuneration structure, dividend policy, Madelin/PER contributions, and investment plans annually - and whenever a significant event occurs (revenue spike, property purchase, new client).
For a freelance accountant who genuinely understands your business model, start with a 30-minute strategic session. You will leave with a clear status recommendation, a personalised optimisation roadmap, and concrete next steps. Fully digital, no obligation.
For more, see our freelance / consultant accountant guide for 2026 - SASU vs micro vs umbrella.
The €41,250 upper threshold can be crossed in mid-year by a freelancer running a busy quarter. From the day it is crossed, every invoice must include 20% VAT. Many freelancers miss this and continue billing without VAT for months - triggering back-tax on every invoice, plus penalties. We monitor the threshold YTD every month.
Cameras, computers, monitors over €500 should be capitalised and depreciated over 3-5 years. Booking them entirely in year one distorts profit (and the bank's reading) and is technically incorrect under French GAAP. We set up the fixed-asset register from day one.
A freelance accountant who omits the Madelin retirement contribution conversation leaves the freelancer with a depleted retirement pot at 65. Madelin and PER contributions are deductible from taxable income, saving 30-45% of the contribution in tax. For a freelancer with €60,000 of net profit, contributing €6,000-€10,000/year saves €2,000-€4,500 in tax while building retirement capital.
Even in micro-entreprise, paying personal expenses from the business account creates documentation problems and (in a SASU/EURL) potential requalification as misuse of corporate assets. We set up a clean split from day one with a dedicated business card.
The SASU offers ARE compatibility and dividend optimisation but heavy social charges on salary. The EURL offers cheaper TNS contributions but loses ARE. For a freelancer leaving employment with significant ARE rights, SASU is almost always the right choice; for a long-established freelancer with no ARE, EURL often beats SASU on net income.
Three regulatory changes shape the 2026 freelance landscape:
ACRE (the business creation or takeover aid) grants a partial exemption from social contributions in the first year for eligible creators (former jobseekers, recipients of unemployment benefit or RSA, young people under 26): at most 25% for businesses created since 1 January 2026, and for micro-enterprises 25% for activity started from 1 July 2026 (50% before). It must be requested from Urssaf no later than the 60th day after the start of activity (decree no. 2026-69 of 6 February 2026).
An umbrella company turns your invoicing into a payslip. Advantages: permanent-contract protection, easier mortgage approval, administrative simplicity. Drawbacks: management fees of 5 to 10% plus heavy employee and employer contributions, so that roughly half of what you invoice ends up as net pay. From €50k of recurring turnover, a SASU or EURL is generally more profitable.
Beyond the headline day rate, we track your occupancy rate (days billed over days available), average revenue per client, commercial dependency (share of the top three clients) and net margin after corporate tax and contributions. Deductible expenses (business expenses, mileage allowances, home office, company vehicle, continuing training, Madelin, PER) are secured one by one: each deduction must be justified and proportionate.
A SaaS consultant earning €120,000/year leaves a corporate role with 24 months of ARE benefits (~€4,500/month net = €108,000 total). Creating a SASU and not paying a director salary in year 1:
By contrast, a freelancer who immediately invoices via micro-entreprise from M1 (no ARE) and pays personal income tax + URSSAF on €240,000 of revenue over the same period nets only €130,000-€150,000 - a €100,000 gap that comes purely from the ARE + SASU structure.
We model this scenario for every freelancer joining the firm with significant ARE rights.
We combine digital tooling (Pennylane native), real advisory on status choice, VAT mapping and ARE strategy, one dedicated chartered accountant reachable within 24 hours, and quantified annual reviews of the salary/dividend mix. Free quote within 24 hours, first diagnostic meeting on the house - review your current setup, model the optimal structure and define a 12-month roadmap aligned with your revenue trajectory and life situation.
Our approach is sector-aware. Whether you bill clients as an IT consultant, design freelancer, content creator, copywriter, photographer, marketing specialist or coach, we adapt the engagement to your specific economics - average daily rate, project length, client concentration, retainer vs project mix, international invoicing - rather than apply a generic template. That sector adaptation is what turns a freelance practice from a precarious income source into a structured, growing business.
Freelance taxation in France turns on a few thresholds. The micro regime caps turnover at 83,600 EUR for services and unregulated liberal professions (BNC), and at 203,100 EUR for resale of goods. Micro-social contributions reached 25.6% on BNC activity from 1 January 2026, against 21.2% for BIC services. VAT base exemption remains at 37,500 EUR, with a 41,250 EUR increased threshold, after the single-threshold reform was abandoned. The flat-rate expense allowance (34% BNC, 50% BIC services) only beats the actual regime when your real costs stay low. From 1 September 2026 every freelance must be able to receive electronic invoices, and issue them from 1 September 2027.
Sum of invoices issued in the month
Track vs annual goal
Billable hours / Available hours
≥ 65-75% for healthy profitability
Revenue / Billable days
Sector benchmark + reviewed annually
Real expenses / Revenue
Trigger BNC réel switch above 15-20%
Cash reserved / Revenue
35-45% of revenue
Monthly take-home target
Aligned to annual cash plan
Freelance work in France grew to over 1.2 million independent workers in 2026, spanning IT, consulting, content creation, design and many service sectors. The accounting need shifts as revenue grows: micro-entreprise simplicity is replaced by BNC reality, then SASU or EURL structuring with VAT, retirement planning and ARE optimisation. Specialist support translates each phase into measurable net income.
Compare micro-entreprise, EURL, SASU and portage salarial against your projected revenue and personal situation (ARE, family, mortgage). Getting it right at start saves €3,000-€10,000/year and avoids painful migrations.
Mixing personal and business cash creates documentation problems, audit risk and (in a SASU/EURL) potential requalification as misuse of corporate assets. A Qonto or Shine account costs €9-€20/month and solves the problem.
Crossing €37,500 of services revenue without registering for VAT triggers back-tax on every invoice issued without VAT during the overrun. A simple monthly check (revenue YTD vs threshold prorata) prevents the problem.
Even in micro-entreprise, tracking real expenses lets you simulate the BNC réel switch when it becomes worthwhile. SaaS, equipment, training, coworking, transport — all should be captured monthly.
Each year, review the salary/dividend mix, Madelin and PER contributions, and the impact of any major life event (property purchase, family change, retirement horizon). The right mix shifts over time.
Wherever you are in France, we work remotely with online steering tools that keep your documents and your figures in one place.
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
App Store, Play Store, in-app purchases, advertising: how to report your income, handle VAT under reverse charge with the platforms, and choose between micro and company.
Bring in a freelancer or hire on a permanent contract? Compare cost, flexibility and reclassification risk, and secure the relationship with a contractor in 2026.
Combining employment and entrepreneurship: exclusivity clause unenforceable for one year, duty of loyalty, leave or part-time for business creation. The 2026 rules to start without resigning.
Which business structures require a dedicated bank account, when a simple personal account is sufficient, and the risks of mixing personal and business funds.
It depends on income level, regularity and personal situation. Micro-entreprise suits early-stage testing under €83,600; EURL provides TNS social charges of ~45% on drawn salary with full expense deduction; SASU offers ARE compatibility and dividend optimisation at the 31.4% flat tax (2026, with ~80% social charges on any salary). For most freelancers crossing €60,000 of annual revenue, SASU or EURL outperforms micro-entreprise by €5,000-€15,000 per year.
When your real expenses exceed approximately 15-20% of your revenue, the micro-entreprise flat allowance (34% for services) becomes fiscally costly. At that point, switching to BNC réel (form 2035) or to an EURL/SASU under corporate tax lets you deduct actual expenses (equipment, SaaS, subcontracting, coworking) and typically saves €3,000-€10,000 in tax per year.
By creating a SASU and not paying yourself a salary, you keep your ARE benefits while invoicing through the company, up to 60% of the rights remaining at the date of creation (for contracts ended since 1 April 2025); beyond that, continued payment requires the approval of the regional joint body. Profits accumulate in the SASU and can be distributed as dividends (31.4% flat tax in 2026) once your ARE period ends. This 18-24 month strategy is the single biggest cash-flow lever for freelancers leaving employment via a rupture conventionnelle.
The franchise en base de TVA exempts you from charging VAT when previous-year services revenue does not exceed €37,500 (2026 threshold); it ends mid-year as soon as revenue exceeds €41,250. Once it ends, you must charge 20% VAT and file VAT returns (annual CA12 under the simplified regime, monthly or quarterly CA3 under the normal regime). You also start recovering VAT on business purchases (equipment, software, subcontracting), which is often a net advantage for B2B freelancers.
Portage salarial converts your client invoicing into an employee payslip via a portage company. The portage firm charges 5-10% in management fees plus ~50% of net for social charges, leaving 35-45% as take-home. A SASU lets you control the structure directly and typically delivers 60-70% take-home through the salary + dividends mix, but with administrative responsibilities. Above €50,000 of annual revenue, SASU is usually more financially rewarding.
The optimal mix combines a salary high enough to validate retirement quarters and provide social cover (typically €15,000-€40,000/year), plus dividends taxed at the 31.4% flat tax (2026). Madelin and PER contributions deduct against income tax. The right mix depends on your age, family situation and retirement strategy: we model it annually for every client.
Yes, but each stream may have different VAT and tax treatment. EU B2B services trigger reverse charge; non-EU B2B services may be out of VAT scope; B2C services and physical product sales follow standard VAT rules. We map each stream to the right accounting code at the start of the engagement and audit the integrity of the setup at every annual close.
For a freelancer generating €40,000+ of annual revenue, specialist accounting fees of €100-€350/month typically pay for themselves three to five times over through optimised tax, recovered VAT, ARE strategy and avoided compliance risk. The real value is the monthly visibility into cash, tax provisioning and the next strategic decision (status change, hiring, investment).
Chartered Accountant, registered with the Institute of Chartered Accountants. Certified Pennylane trainer.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.