How to work in France as a freelancer on a WHV

Chapter 5 of 6

How and when do I pay tax contributions?

Upon starting your activity, URSSAF grants you a 90 days period to declare your income and pay dues for the first time.

You must declare your earnings even if they are zero. Payments must be made monthly or quarterly, depending on what rhythm you chose in your application in chapter 3.

You can declare earnings and make payments by going to the URSSAF portal (then click on “Mes échéances en cours”) or downloading their app called AutoEntrepreneur Urssaf. If your ACRE request was approved (explained in chapter 4), you will see that your contribution percentages are halved.

Is there a ceiling to how much I can make?

Yes. The auto-entrepreneur status only allows you to earn up to a certain amount, varying depending on the nature of your work.

For example, if you are in a liberal profession (e.g., writer, translator, graphic designer, social media manager) and you invoice your client(s) for your services, your earnings cannot exceed €77,700 annually.

If you exceed the ceiling for your category, your status changes from “micro-entreprise” to “entreprise individuelle”. Learn more.

Do I need a social security number to set up a micro-entreprise?

No. Ameli experts have answered in official online forums that a social security number is not required during application. Additionally, if you look at the application steps outlined in chapters 2 and 3, at no point do any of the steps in URSSAF or INPI obligate you to provide a social security number; this field is always optional.

It is URSSAF’s responsibility to forward your completed application to CPAM for your social security number to be created (and affiliated with the appropriate health insurance regime; this does not apply to working holiday makers, who are not eligible for public health insurance).

In other words, URSSAF will obtain a SSN on your behalf for administrative identification purposes, but you will not have access to social security benefits, including public health insurance.

Does TVA apply to micro-entrepreneurs?

TVA is the French acronym for value-added tax. Most businesses in France and the European Union must declare and pay TVA. However, according to article 293 B in the French tax code, micro-entrepreneurs can benefit from TVA exemption as long as they do not exceed certain earnings thresholds (see article 293 B).

If you meet the requirement, this means that your invoices to clients should not include a line for TVA. However, French tax code stipulates that the phrase “TVA non applicable, art. 293 B du CGI” must imperatively appear on all your invoices billed to clients. See the next chapter for an example.

How do I suspend my micro-entreprise?

If, for example, at the end of your working holiday you want to officially suspend or stop your business, you can do so via the URSSAF portal. It should be done within one month of your activities ending.