# How to Become a Freelance Web Developer in France?

If you are currently a web developer, and you have read my article entitled "Ce que veut dire être développeur freelance en 7 points clés" in full and want to become a freelancer, I'm going to explain the steps to follow in this article.

Please note that most of the articles on my blog are aimed at junior developers, and even though it's possible to become a freelancer as a junior, I don't recommend it.

First of all, if you have never had any business creation training, I advise you to inquire with the CCI (or the Chambre des métiers) to attend a meeting about starting a business in order to understand the basics.

And if you are unemployed, also inquire with your Pôle Emploi advisor to find out about the funding options available to you.

Note that the term "freelance developer" can mean several things in terms of status/legal regime, but here I'm going to talk about setting up the most common regime: the micro-entreprise.

Setting up your micro-entreprise

In order to officially become a freelancer, you need to set up your micro-entreprise on the URSSAF website designed specifically for this purpose: https://www.autoentrepreneur.urssaf.fr

Warning: Many websites offer to set up your micro-entreprise for a few euros, but the URSSAF website is free, and I advise you to go through it exclusively to avoid any risk of being scammed!

The micro-entreprise is not a legal status, but a special regime, which means that your company will not be considered a legal entity, but rather a natural person (you), under your first and last name and your personal liability.

If your company accumulates debts, you directly put your personal assets into debt, which is why this status is mainly recommended for liberal professions (such as developers), or for service-based businesses.

The maximum annual revenue threshold is €72,600 excluding VAT, and if your company exceeds this threshold for two consecutive years, you will need to switch to the simplified real regime.

The first step is to create your account on the website, with your official information (first name, last name, social security number, etc.). The site asks you to enter a SIRET number, don't pay attention to it, you will receive yours much later, by mail.

The form

Once logged into your account, you will see a button "Créer mon auto-entreprise" (Create my auto-entreprise), and clicking on it will take you to the creation form.

Most of the questions are simple and you'll be able to answer them yourself, but for some of them, here are a few answers that may help you:

Page 1: My auto-entreprise project

For the question "Je souhaite exercer l'activité" (I wish to carry out the activity), select the existing option *CONCEPTION DE SITE WEB, DEVELOPPEMENT, VENTE DE SOLUTIONS INFORMATIQUES*

Then for the question "Souhaitez-vous exercer une ou plusieurs activités secondaires" (Do you wish to carry out one or more secondary activities), answer "Oui" (Yes), and list all the activities you wish to carry out in addition to web development, for example: "Information systems architect, consultant, graphic design creation,..."

Page 2: My personal information

Here you should be able to answer all the questions since they only concern your personal life, but keep in mind that your professional address must be declared to your landlord (if you are a tenant) and that they must agree (ideally in writing) that you use their property as your professional address.

Page 3: My social and tax sections

Becoming an auto-entrepreneur also means regularly paying social contributions to URSSAF, which correspond to a percentage of your revenue, so no revenue, no contributions, it's as simple as that!

In this section of the form, you will be able to decide on the frequency at which you will pay your contributions (monthly or quarterly); generally this is a personal choice, but if you plan on doing procedures with Pôle Emploi, they may require you to have monthly deductions for contributions.

Regarding the withholding tax option for income tax ("prélèvement libératoire"), this is a facility set up for micro-entrepreneurs that allows you to pay your income tax related to the micro-entreprise directly at the same time as your contributions (somewhat equivalent to the standard withholding tax).

Personally, I recommend opting for this option, as it helps avoid any bad surprises at the end of the year, but there are a few conditions to meet in order to be eligible for the withholding tax option; I'll let you check the conditions directly on the URSSAF website: https://www.impots.gouv.fr/portail/professionnel/le-versement-liberatoire

By opting for the PL (withholding tax option), your contributions will amount to 23.7% of your revenue over the period, to be paid directly on the URSSAF website.

End of the form

Once you have finished filling out all the pages, you will access a summary, then you will need to send a photo of your ID as well as a short handwritten statement, and that's it!

Normally you should receive proof of your registration as well as your SIRET number within 8 to 15 days by mail.

Warning: Once you are registered, you may receive other letters asking you to pay for certain services, supposedly mandatory, but that is not the case; these are companies pretending to be legal entities and trying to abuse your trust.

Applying for the ACRE

The ACRE (also known as Aide à la Création/Reprise d'Entreprise, or Business Creation/Takeover Assistance) allows you to be exempt from part of your social contributions during the first year of the business, which for micro-entrepreneurs corresponds to 50% of your contributions.

This assistance is a valuable springboard for many entrepreneurs, but be careful not to be caught off guard and to plan your business income as if the contributions were exempt forever; this exemption ends at the end of the third quarter of the first year of operation.

To learn more, I invite you to check the URSSAF website

Managing your auto-entreprise

The administrative management of a micro-entreprise is simplified as much as possible so that this option is accessible to as many people as possible, but there are still a few administrative obligations.

CFE

The Cotisation Foncière des Entreprises (business property tax) is a mandatory tax owed by all French companies. A freelance developer will have to pay the minimum amount set by the municipal council of their professional location (generally between €200 and €250).

In the first year, the company is 100% exempt from CFE, and 50% exempt in the second year, an amount that is largely acceptable even if the company generates no revenue.

The CFE must be paid directly on the tax authorities' website https://impots.gouv.fr in your professional account.

VAT

The micro-entreprise regime is "VAT exempt" ("franchise en base de TVA"), which means that it does not collect, remit, or reclaim any VAT on its services or purchases.

However, for service-based micro-entreprises, if annual revenue exceeds €34,400, the company then becomes liable for VAT, and must request the opening of its VAT account with the tax authorities.

As long as the company is not subject to VAT, the statement "TVA non applicable, article 293 B du CGI" (VAT not applicable, article 293 B of the French General Tax Code) must appear on all invoices and quotes issued by the company.

Invoices and quotes

For a few years now, micro-entreprises have been required to issue compliant invoices and keep a sales journal using certified software.

Personally, I use the website "Henrri" which is perfect for this; it's free, easy to use, and allows for simplified but legal and sufficiently thorough management, even when subject to VAT.

Link to the website: https://henrri.net

Bank account

The last formality is to open a separate bank account for your micro-entreprise. Note that I said "separate" and not "professional".

When you ask your bank to open an account for your auto-entreprise, there's a good chance they will automatically offer you a "professional" account, which is much more expensive than a standard account.

You have the right to refuse, there is no obligation to have a professional account!

Professional civil liability insurance

There is no mandatory insurance for micro-entreprises, however it is strongly recommended to take one out, better safe than sorry.

This insurance could, for example, cover you if you damage a client's information system infrastructure, or if one of your websites goes down during sales periods and your client's revenue is affected as a result.

You can ask for quotes from your bank or your current insurance provider, they will surely have offers for you!

It's important peace of mind available to you for just a few dozen euros a month!