{"id":907073,"date":"2025-09-05T17:12:18","date_gmt":"2025-09-05T15:12:18","guid":{"rendered":"https:\/\/wpstage.way-partner.com\/?p=907073"},"modified":"2025-09-03T18:59:17","modified_gmt":"2025-09-03T16:59:17","slug":"chauffeur-vtc-independant-comment-choisir-son-statut-entre-micro-entreprise-ei-eurl-et-sasu","status":"publish","type":"post","link":"https:\/\/wpstage.way-partner.com\/en\/chauffeur-vtc-independant-comment-choisir-son-statut-entre-micro-entreprise-ei-eurl-et-sasu\/","title":{"rendered":"Self-employed VTC drivers: how do you choose between micro-enterprise, EI, EURL and SASU status?"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Micro-business: the easiest way in<\/h2>\n\n\n\n<p>La <strong>micro-business<\/strong> (also known as auto-entreprise) is the preferred status for VTC start-ups.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Benefits<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quick and inexpensive formalities.<\/li>\n\n\n\n<li>Contributions calculated simply on the basis of turnover.<\/li>\n\n\n\n<li>It's the ideal way to test your business without the administrative hassle.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Limits<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Turnover ceiling<\/strong> 77,700 per year in 2025.<\/li>\n\n\n\n<li>No possibility of deducting costs (fuel, maintenance, platform commission).<\/li>\n\n\n\n<li>No VAT recovery.<\/li>\n\n\n\n<li>Unlimited personal liability.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Who is it for?<\/h3>\n\n\n\n<p>A driver who is just starting out, working part-time or wants to check whether the job is right for him.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Sole proprietorship: the natural progression after micro-business<\/h2>\n\n\n\n<p>L'<strong>sole proprietorship<\/strong> (EI) has the same simplicity as the micro-enterprise, but with no upper limit on turnover.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Highlights<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>All business expenses can be deducted.<\/li>\n\n\n\n<li>Recovery of VAT on the vehicle, maintenance and fuel.<\/li>\n\n\n\n<li>No minimum capital required.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Constraints<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Affiliation with the self-employed persons' scheme (SSI), with social security contributions of around 40 % of profit.<\/li>\n\n\n\n<li>Less protective than the employee scheme.<\/li>\n\n\n\n<li>Personal liability, even though since 2022 business and personal assets have been separated by default.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Who is it for?<\/h3>\n\n\n\n<p>A full-time driver who exceeds the micro limits and has significant vehicle-related expenses.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">EURL: greater protection but limited social security cover<\/h2>\n\n\n\n<p>L'<strong>EURL<\/strong> (Entreprise Unipersonnelle \u00e0 Responsabilit\u00e9 Limit\u00e9e) is a form of one-person company that provides better protection for personal assets.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Benefits<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Liability limited to contributions.<\/li>\n\n\n\n<li>Deduction of costs and recovery of VAT.<\/li>\n\n\n\n<li>Choice between income tax (IR) or corporation tax (IS).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Limits<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The manager remains affiliated to the self-employed persons' scheme (SSI), with reduced social protection.<\/li>\n\n\n\n<li>Contributions due even if there is no turnover.<\/li>\n\n\n\n<li>The formalities involved in setting up a business are more onerous and costly than those for a sole proprietorship or micro-business.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Who is it for?<\/h3>\n\n\n\n<p>A driver who is well above the thresholds wants to protect his assets but does not need a high level of social security cover.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">SASU: the status of the ambitious<\/h2>\n\n\n\n<p>La <strong>SASU<\/strong> (Soci\u00e9t\u00e9 par Actions Simplifi\u00e9e Unipersonnelle) is the most comprehensive status, often chosen by VTCs who want to expand.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Benefits<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Liability limited to contributions.<\/li>\n\n\n\n<li>Status of<strong>treated as an employee<\/strong> social protection similar to that of employees (sickness, retirement, maternity).<\/li>\n\n\n\n<li>Deduction of costs and recovery of VAT.<\/li>\n\n\n\n<li>The company is highly flexible and can be transformed into an SAS (simplified joint-stock company) to take on new partners.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Disadvantages<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>More restrictive and costly formalities.<\/li>\n\n\n\n<li>High social security contributions if the manager is paid.<\/li>\n\n\n\n<li>No social security cover if no salary is paid.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Who is it for?<\/h3>\n\n\n\n<p>A driver who wants to invest, develop a solid structure, or become a partner in the medium term.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">VTC status comparison table<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Status<\/th><th>Formalities<\/th><th>Liability<\/th><th>Deduction of costs \/ VAT<\/th><th>Social security<\/th><th>Who is it for?<\/th><\/tr><\/thead><tbody><tr><td><strong>Micro-business<\/strong><\/td><td>Very simple<\/td><td>Unlimited<\/td><td>No<\/td><td>Self-employed (contributions based on turnover)<\/td><td>Beginner, test or partial activity<\/td><\/tr><tr><td><strong>Sole proprietorship<\/strong><\/td><td>Simple<\/td><td>Limited (separation of assets since 2022)<\/td><td>Yes<\/td><td>Independent (SSI)<\/td><td>Full-time driver with heavy loads<\/td><\/tr><tr><td><strong>EURL<\/strong><\/td><td>Complexes<\/td><td>Limited to contributions<\/td><td>Yes<\/td><td>Independent (SSI)<\/td><td>Growing driver wants to protect his assets<\/td><\/tr><tr><td><strong>SASU<\/strong><\/td><td>Complex and costly<\/td><td>Limited to contributions<\/td><td>Yes<\/td><td>Assimilated employee (general scheme)<\/td><td>Ambitious driver, wants to invest or become a partner<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Which status should you choose?<\/h2>\n\n\n\n<p>In practice, there is not a single <strong>best status for a self-employed VTC driver<\/strong>The choice depends on the situation:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Beginner or part-time<\/strong> \u2192 micro-business, for testing with simple procedures.<\/li>\n\n\n\n<li><strong>Full-time driver with high expenses<\/strong> \u2192 sole proprietorship (EI) to deduct charges.<\/li>\n\n\n\n<li><strong>Growing driver with need for asset protection<\/strong> \u2192 EURL.<\/li>\n\n\n\n<li><strong>Drivers who want to build a sustainable company and benefit from good social security cover<\/strong> \u2192 SASU.<\/li>\n<\/ul>\n\n\n\n<p>Objective advice: it's often a good idea to <strong>starting a micro-business<\/strong> to test things out, then evolve into a company (EURL or SASU) as soon as the business is stable and profitable.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>The choice of status is a key stage in the success of a self-employed VTC driver. The micro-enterprise status opens the door easily, but quickly becomes limited. The EI and the EURL offer more fiscal room for manoeuvre, while the SASU remains the most protective and progressive status. So the best choice will depend on your income, your costs and your ambitions.<\/p>","protected":false},"excerpt":{"rendered":"<p>Self-employed VTC driver: micro-entreprise, EI, EURL or SASU? Which status is best suited to your income, costs and objectives.<\/p>","protected":false},"author":1,"featured_media":907647,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[100],"tags":[],"class_list":["post-907073","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique-fiscalite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le meilleur statut chauffeur VTC : micro, EI, EURL ou SASU ?<\/title>\n<meta name=\"description\" content=\"Chauffeur VTC ind\u00e9pendant : micro-entreprise, EI, EURL ou SASU ? 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