Micro, EI, EURL or SASU: starting alone

Starting & growing your shop

Someone opening an esoteric shop alone in France generally considers four options: micro-entreprise, sole trader (EI) taxed on actual profits, EURL and SASU. They serve different needs. Compare them on actual expenses, VAT, the director's remuneration, inventory and the possibility of taking on partners.

Micro-entreprise: test a concept simply

Micro-entreprise suits a light start-up. For merchandise sales, the applicable micro-regime turnover ceiling in 2026 is 203 100 €. However, social contributions are based on turnover and expenses are not deducted individually: taxation uses a standard allowance.

EI with actual-profit taxation: remain a sole trader while accounting for real expenses

A sole trader (EI) taxed on actual profits can continue operating in their own name while accounting for business expenses under the applicable tax rules. This can suit a shop with rent, stock and advertising costs, but no need for shareholders.

EURL: a single-member company with a self-employed manager

An EURL creates a separate legal entity. Its sole shareholder-manager is generally covered by the self-employed social security regime. It provides a more structured framework and can become a SARL if new shareholders join.

SASU: flexibility and a president treated as an employee

A SASU is a company with one shareholder whose paid president comes under the general social security system. It is flexible and can easily become a SAS, but social charges on remuneration must be included in financial forecasts.

For a business selling physical products, three questions come first: what does stock cost, how much does the business spend on real operating expenses, and will the founder need to draw remuneration quickly?

VAT can change the economics

The micro-entreprise turnover ceiling and VAT exemption thresholds are different. A micro-entreprise can become liable for VAT while remaining in the micro regime. For a shop buying large amounts of merchandise, recovering input VAT on purchases can significantly affect the business model.

Compare using identical assumptions

Use the same projected turnover, stock, rent and desired remuneration for all four legal structures, then compare the results. Start with margin, break-even turnover and working capital requirements (BFR).

Our detailed guides to micro-entreprise, EI, EURL and SASU explore each option further.