Do you want to practice multiple activities and be independent? This is possible by combining the status of auto-entrepreneur with the status of a company like SAS. But you can limit yourself to 2 activities with the legal form of micro enterprise. We explain everything about Self Employed Multi-Activity.
Multiple activities, a self-occupation
If you have multiple activities within a single micro-enterprise, you have several possibilities:
- 2 Accumulate commercial activities;
- Combine 2 activities of service provision and/or benevolent activity;
- Accumulate 1 commercial activity and 1 activity of providing services and/or generous activity.
To find out what type of activity you are involved in, ask yourself about the nature of your business activity. What are your daily tasks? Whether it’s buy-resale, a craft activity like hairdressing, agricultural activity, a regulated liberal profession (eg accountant), a profession involving the arts (singer, painter) or science (mathematician), you will be part of a self-employed person. As in one or two categories at the same time.
2 Practicing Purchasing and Resale Activities
If you carry out 2 different business activities, the total annual turnover limit must not be exceeded 176,200 €.
2 Service provision and/or use of generous activities
If you use 2 different services or eclectic activities, the total annual turnover limit must not be exceeded 72,600 €.
A buying and reselling activity and the exercise of a service or bountiful activity.
If a service provision activity is combined with a purchase and resale activity, the total annual turnover should not exceed €176,200, with a limit of €72,600 for the service activity (or generous) of service activity.
summary table
Here is a table that summarizes the various options in the situation of many micro-enterprise activities:
| Main Activity / Secondary Activity | Purchase Resale Activity (A) | (b) the provision of services and/or generous businesses |
|---|---|---|
| Purchase Resale Activity (C) | Maximum turnover: 176,200 € | Maximum turnover: 176,200 € (B) with a limit of 72,600 € |
| (d) the provision of services and/or generous businesses | Maximum turnover: 176,200 € (d) with a limit of 72,600 € | Maximum turnover: € 72,600 |
The year of creation of your micro-enterprise, not exceeding the turnover, will be calculated as on the exact date of opening of your auto-enterprise. This is called pro rata temporis. For example, if you carry out 1 main activity of providing services and 1 secondary liberal activity, and you create your micro-enterprise on April 15, the turnover not exceeded is 51,909 € [(261/365) x 72 600 €],
How to declare multiple self-employment activities?
Choose your main activity
Your main activity is the one that generates the most turnover for you. How to define it if you haven’t built your micro enterprise yet? Establish a tentative budget for your 2 activities and then based on your estimates determine which activity generates the most income for you.
Choose your secondary activity
In micro enterprise, there is only one possible secondary activity. On the other hand, in a company, you can group many activities together under a single corporate object. For example, if you create a communications agency, you can group several activities within your company together; For example by bringing together the writing of texts, community management, graphics, or even the creation of websites.
Combination of auto-entrepreneur and society
The accumulation between the self-employed and the company is possible on the condition that various activities take place within these 2 entities.
Auto-Entrepreneur and SARL . combination of
SARL (EURL if you are a sole partner) is an interesting company if you plan to have a turnover of more than 176,200 € for commercial activities and 72,600 € for the provision of services or generous businesses.
How are things going in terms of formalities? You continue to declare your social contribution with your micro-enterprise. But at the same time, you have a company whose profits are taxed. With an LLC, you have 2 options: income tax or corporation tax.
With a “family” LLC, you can still opt for income tax after 5 years of practice. How to do ? Notify the tax office and obtain the agreement of all associates of the LLC before generating your turnover for the year.
Self Employed and SAS . combination of
SAS is a legal status similar to SARL. If you are the only partner, it will be SASU. The combination of SAS and Auto-Enterprise is profitable only if your company generates a minimum of €176,200 (in case of commercial activity) and €76,200 (in case of provision of services). In fact, with all the costs of managing a business (accountants, banks, taxes, etc.), the combination of self-employment and SAS should be a thoughtful choice as this accumulation generates additional costs for you.
Auto-Entrepreneur & SA . combination of
It is the least frequent accumulation, because in general a public limited company is a company to which an individual fully dedicates himself. For SA, the minimum number of partners is 2 and you must have a minimum share capital of €37,000. If your company is listed on the stock exchange then you must have at least 7 partners.
Combination of auto-entrepreneur and employee
If you decide to combine self-employment and salaried employment, there are certain rules to be respected, such as the fact of non-compete with your employer or not working with similar clients. To learn more, do not hesitate to consult our dedicated article.
general question
Is it possible to practice multiple activities while in a micro enterprise?
Yes it’s possible. But you have to inform Ursaf about this dual activity to be taxed properly.
What are the formalities in case of amalgamation of a micro enterprise and a company?
If you decide to combine auto-enterprise and company, you will need to pay all social contributions and taxes for your micro-enterprise. In addition, you have several obligations with your company: taxes (IR or IS), preparation of financial statements, etc.