Micro-enterprise or SASU: which status to choose to start entrepreneurship alone?

If you decide to embark on your own in entrepreneurship, know that the micro-enterprise and SASU regime are the most used statutes. Each of these forms of business has specific advantages.

Why choose a micro-business?

The status of micro-entrepreneur (or self-entrepreneur) has many advantages.

A simple creation and fast

Unlike the creation of a SASU which requires the completion of several formalities. Setting up a micro-enterprise is relatively simple. Indeed, you just need to make a declaration of micro-entrepreneur , using a Cerfa P0 form.

This declaration must be submitted to the Center des formalalités des entreprises (CFE) responsible for your type of activity.

Simplified accounting management

The micro-enterprise is subject to simplified accounting obligations compared to the SASU. As such, you will not be required to draw up a balance sheet and an income statement for your activity. You will only have to keep a book of receipts and expenses, retracing in chronological order, your sales and purchases made during your financial year.

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An advantageous tax regime

In terms of VAT, if your annual turnover excluding tax of the previous year respects a certain threshold (13. 400 € for service provision activities and 85. 400 € for the activities of the sale of goods), you will be exempt from VAT. It is said that you benefit from the VAT-based franchise regime. In this case, you will not have to charge VAT to your customers.

In addition, to compensate for the non-deduction of charges under the micro-entrepreneur regime, a tax allowance reduces the amount. of your taxation.

Why opt for SASU status?

Société par actions simplifiée unipersonnelle (SASU) is an attractive legal structure for French entrepreneurs, for several reasons.

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Start alone with the possibility of joining later

When you proceed to

creation of a SASU , it is quite possible to envisage in the future the arrival of another partner in the capital ploughshare ial. In this case, you will switch from a SASU to a SAS very easily, without having to create a new structure.

Protection of your personal assets

The SASU is a structure which is completely independent of the contractor. As such, it has its own assets and its own legal personality.

Consequently, your company’s creditors will only be able to obtain reimbursement of debts up to the level of contributions made by the partner unique SASU.

Choice of your tax type

Finally, with this legal status, you can choose between corporation tax (IS) and income tax (IR) . Thus, you can choose the most interesting type of tax in view of your personal situation.

The procedures for setting up a business can be complex so do not hesitate to be accompanied by a professional.

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