# Micro-entreprise or company to launch a SaaS or an AI agency?

Updated : 2026-10-24 · Source : https://legalrapide.fr/en/entreprendre/micro-entreprise-ou-societe-saas/

The micro-entreprise suits **testing a service business on your own**, as long as revenue stays below €83,600 a year (the 2026 to 2028 cap for services). When the project has **significant costs** (AI, APIs, tools) or revenue that will exceed this cap, two frameworks let you deduct actual expenses: the **sole proprietorship under the real regime** (régime réel) and the **company** (SASU, EURL). Only a company can take on **partners or investors**. With the Essentiel plan, setting up a SASU costs €223.56 incl. VAT, which is the legal fees alone.

## The two frameworks side by side
| Point | Micro-entreprise | Company (SASU, EURL) |
|---|---|---|
| Revenue cap (2026 to 2028) | €83,600 (services), €203,100 (sales) | None |
| Project costs (AI, APIs, hosting) | Not deductible: taxed on revenue after a flat-rate allowance | Deductible from profit |
| Partners, investors | Impossible: sole proprietorship | Possible (SAS especially) |
| Setup cost | Free registration | €223.56 incl. VAT for a SASU (Essentiel plan) |
| VAT exemption | Up to €37,500 for services (higher threshold €41,250) | Same exemption thresholds |

## SaaS: what tips the balance towards a company
A SaaS that uses AI pays costs that scale with usage. In a micro-entreprise, these costs are not deductible: you are taxed on revenue, even if a large share goes on expenses. Run the numbers with the [margin calculator](/en/entreprendre/calculateur-marge-saas/): the higher the variable cost per customer, the more attractive a company becomes.

## AI or automation agency: often a micro to start
Consulting or automation work sold per assignment has few costs. A micro-entreprise lets you test quickly; keep an eye on the €83,600 cap and the VAT exemption, then [switch to a company](/en/reponses/micro-entreprise-vers-societe/) as contracts grow.

## The sole proprietorship under the real regime: the other option
Leaving the micro-entreprise does not mean you have to set up a company. A sole proprietor can be taxed under the real regime: they deduct their actual expenses instead of a flat-rate allowance, without changing structure. The switch is in fact automatic after two consecutive calendar years above the cap. A company is still needed to take on partners or investors, and it separates personal assets from the business in a framework that clients and banks find easier to read.

## The VAT exemption applies to both
Below €37,500 of annual revenue from services, you can invoice without VAT, whether as a micro or a company. Selling to businesses that reclaim VAT often makes this threshold less important; selling to consumers makes it decisive.

## FAQ
**Can you launch a SaaS as a micro-entreprise?**
Yes, as long as annual revenue stays below €83,600 for services. But costs (AI, APIs, hosting) are not deductible, and no partner can join the capital.

**Do you have to set up a company when leaving the micro-entreprise?**
No. A sole proprietorship can move to the real regime and deduct its actual expenses. A company becomes necessary to take on a partner or an investor.

**What happens if you exceed the micro-entreprise cap?**
One year above the cap does not take you out of the scheme. After two consecutive calendar years above the cap, the real regime applies from the following 1 January.


## Sources
- [Service-public: micro-entreprise revenue caps](https://entreprendre.service-public.gouv.fr/vosdroits/F32353)
- [Service-public: basic VAT exemption](https://entreprendre.service-public.gouv.fr/vosdroits/F21746)
- [Bpifrance Création: SASU compared with micro-entrepreneur](https://bpifrance-creation.fr/encyclopedie/micro-entreprise-regime-auto-entrepreneur/comparaison-dautres-regimes/comparaison-entre-sasu-micro)