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. Sources (2)
Service-publicService-public: micro-entreprise revenue capsbpifrance-creation.frBpifrance Création: SASU compared with micro-entrepreneur
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: 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 as contracts grow. Service-public
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.
Frequently asked questions
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.
Written by Razvan Toma, founder of LegalRapide. How we check our figures · LinkedIn