French–English glossary for micro-entrepreneurs
French administration has many acronyms. Here are the words you will meet when you register, declare and invoice as a micro-entrepreneur, explained in plain English, in alphabetical order.
Written by MicroChrono · Updated on 19 October 2026
A to C
- Abattement: the flat allowance for expenses deducted from your turnover for income tax: 71% (sales), 50% (commercial or craft services) or 34% (liberal professions).
- ACRE: a reduction of your social contributions during about your first year, for eligible people.
- APE code: the code INSEE gives to your main activity, for statistics.
- Attestation de vigilance: a URSSAF certificate showing you are up to date with your declarations and payments. A client must ask for it before signing a contract worth €5,000 or more excluding VAT, and again every 6 months while the work lasts. You download it from your URSSAF online space.
- Auto-entrepreneur: the old, still common, name of the micro-entrepreneur. Same status.
- BIC: « bénéfices industriels et commerciaux », the tax category of sales and of commercial or craft services.
- BNC: « bénéfices non commerciaux », the tax category of liberal professions.
- CESU (« chèque emploi service universel »): a scheme for home services. Private people use the « CESU déclaratif » to employ someone at home; the prepaid « CESU préfinancé » vouchers can also pay a business declared for home services (SAP).
- CFE: « cotisation foncière des entreprises », a yearly local business tax.
- CFP: « contribution à la formation professionnelle », the training contribution paid with your social contributions.
- Chiffre d'affaires: turnover, the money you receive from your clients.
- CIPAV: the pension fund of some liberal professions (psychologists, osteopaths, architects…).
- Compte dédié: a bank account used only for your business.
- Cotisations sociales: social contributions, paid to URSSAF as a percentage of your turnover.
D to K
- Date de début d'activité: the date your business starts.
- Déclaration de chiffre d'affaires: your monthly or quarterly declaration of turnover to URSSAF.
- Devis: a quote, given to a client before the work.
- EI (entrepreneur individuel): the legal form of a micro-enterprise. Write « EI » next to your name on your quotes and invoices.
- Facture: an invoice. Micro-enterprises must send electronic invoices from 1 September 2027.
- Franchise en base de TVA: the VAT exemption for small businesses. Your invoices then say « TVA non applicable, art. 293 B du CGI ».
- France Travail: the public employment service (formerly Pôle emploi).
- Guichet unique: the official website where businesses are created, changed and closed (formalites.entreprises.gouv.fr, run by INPI).
- INPI: the national institute that runs the guichet unique and the national business register.
- INSEE: the national statistics office. It gives your SIREN, SIRET and APE code.
- Kbis / extrait K: the proof of registration in the trade register (RCS). The Kbis is for companies; a micro-entrepreneur with a commercial activity gets an « extrait K ». For most procedures, any micro-entrepreneur can use instead the free RNE certificate or the INSEE « avis de situation ».
M to Z
- Micro-entreprise: the simplified scheme for individual entrepreneurs: contributions as a percentage of turnover, simple bookkeeping.
- Numéro de sécurité sociale (NIR): your French social security number, 13 digits plus a 2-digit key.
- Plafond de chiffre d'affaires: the turnover ceiling of the micro-enterprise scheme: €203,100 for sales and €83,600 for services in 2026.
- RC Pro: professional liability insurance. Compulsory for some activities, useful for most.
- RNE: « registre national des entreprises », the national register of businesses since 2023.
- SAP: « services à la personne », home services for private people. If your business is declared as a SAP provider, your clients can get a tax credit of 50% of what they pay you, within yearly limits.
- SIREN: the 9-digit number that identifies your business, given once and for all to an individual entrepreneur.
- SIRET: the 14-digit number of your business address: your SIREN plus 5 digits.
- TVA: VAT, value added tax.
- URSSAF: the body that collects your social contributions.
- Versement libératoire: an option to pay your income tax as a small percentage of turnover, with your contributions.
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Official sources
This guide gives general information, not legal advice. Rules can change: check the official sources below or ask the administration.