For: Year 1, market testing
| Parameter | Value |
|---|
| Registration | Online, 1 day |
| Social contributions | 22% (vs 45% for other structures) |
| Revenue cap | €188,700 (services) |
| VAT | Not collected up to €91,900 |
| Expense deductions | ❌ No |
| VAT recovery on equipment | ❌ No |
| Liability | ⚠️ Personal (unlimited) |
Pros: Simple, low cost, quick start. Ideal for testing.
Cons: Cannot deduct expenses (yet vehicle + tools = tens of K), personal liability.
For: Solo operator seeking legal protection
| Parameter | Value |
|---|
| Liability | ✅ Limited |
| Taxation | Choice: income tax (IR) or corporate tax (IS) |
| Expense deductions | ✅ Full |
| VAT | From day one |
| Accountant | Required (€2,000-4,000/yr) |
| Social contributions | On dividends |
For: Serious operation, hiring employees
| Parameter | Value |
|---|
| Liability | ✅ Limited |
| Corporate tax | 15% (up to €42,500), then 25% |
| Hiring employees | ✅ No restrictions |
| Minimum contributions | ~€3,000/yr |
| Accountant | Mandatory |
| Creditworthiness | High |
For: Growth ambitions, future investors
| Parameter | Value |
|---|
| Contributions | Only on salary (not on dividends!) |
| Flexibility | Maximum |
| Investors | Easily integrated |
| Complexity | High |
| Incorporation cost | €500-2,000 |
Year 1: Auto-Entrepreneur
Year 2: Convert to EURL or SARL
| Item | Minimum | Comfortable |
|---|
| Utility vehicle (or lease) | €15,000 (used) | €30,000 (new) |
| Tools and measuring equipment | €5,000 | €8,000 |
| Initial inventory | €10,000 | €25,000 |
| Insurance (annual) | €3,000 | €5,000 |
| Certifications | €2,000 | €3,000 |
| Marketing (website, business cards) | €500 | €2,000 |
| Total | €35,500 | €73,000 |
| Option | Upfront Cost | Per Month |
|---|
| Used vehicle (purchase) | €15,000 | €0 (+ repairs) |
| New vehicle (lease) | €0-3,000 | €400-600 |
| New vehicle (purchase) | €25,000-35,000 | €0 |
| Type | Cost/yr | Purpose |
|---|
| Professional liability | €1,000-2,000 | Third-party damage coverage |
| Décennale | €1,500-3,000 | Mandatory — 10-year construction warranty |
| Commercial vehicle | €500-1,000 | Utility vehicle |
| Multi-risk | €300-500 | Equipment, tools |
| Item | Auto-Entrepreneur | SARL |
|---|
| Vehicle lease | €500 | €500 |
| Insurance | €300 | €400 |
| Phone/internet | €50 | €80 |
| Accountant | €0 | €300 |
| Social contributions (min.) | €0 | €250 |
| Marketing | €200 | €500 |
| Miscellaneous | €200 | €300 |
| Total | €1,250 | €2,330 |
| Status | Installations needed/month | Months to break even |
|---|
| Auto-Entrepreneur | 3-4 | 8-10 |
| SARL | 5-7 | 10-14 |