In short
Since 1 January 2023, every business formation formality in France must go through the INPI one-stop shop (« guichet unique ») at procedures.inpi.fr. The process runs in five steps, and obtaining the SIRET number generally takes one to four weeks. Rejections remain common, and almost always for the same reasons: an incorrectly stated address, an unsuitable APE activity code, or an illegible document. Two changes introduced in 2026 have gone largely unnoticed: ACRE start-up relief has become conditional, and URSSAF is now involved in validating formalities for the liberal professions.
The entreprise individuelle in 2026: what exactly are we talking about?
One clarification is needed straight away, because it is the source of a great deal of confusion.
The entreprise individuelle (sole trader business) is a legal status. The micro-entreprise is merely a tax and social security regime. In other words, a micro-entrepreneur is a sole trader who has opted for a simplified regime. You do not «choose between an EI and a micro-entreprise»: you set up an EI, and then you either opt for the micro regime or you do not.
Since the Act of 14 February 2022, which took effect on 15 May 2022, there is a single status and business assets are separated from personal assets automatically, with no declaration of allocation to be filed. The EIRL, which previously served that purpose, can no longer be set up.
To give a sense of scale: in 2025, France recorded around 1,170,000 business formations, of which 758,600 micro-entrepreneurs, 301,300 companies and 105,900 conventional entreprises individuelles.
Before you start: the documents to prepare
Gather everything before you open the form. An incomplete file triggers a request for additional documents, and the clock starts again from zero.
| Document | Details |
|---|---|
| Valid proof of identity | Both sides, legible, in PDF format |
| Proof of the business address | Proof of residence less than three months old if you register the business at your home, a lease or title deed for business premises, or a domiciliation certificate if you use a domiciliation company |
| Declaration of no criminal conviction («déclaration de non-condamnation») | Frequently required on registration |
| Diploma or authorisation to practise | For all regulated activities, including the healthcare professions |
| Proof of marriage or PACS (civil partnership) | Where applicable, depending on the matrimonial regime |
A word of caution about the address: it is the leading cause of rejection, and the consequences are lasting. The address you declare becomes your registered office, appears on your Kbis (company registration extract) and on all your invoices, and is now used to route your electronic invoices. If you use a domiciliation company, check that its prefectoral approval number does appear on the certificate — without it, the file may be refused.
The process in five steps
1. Create your account
Go to procedures.inpi.fr and create an INPI Connect account, or log in via FranceConnect+.
Plan ahead here: creating an INPI Connect account takes less than five minutes, but activating FranceConnect+ can take 24 to 72 hours if your digital identity is not already set up. Use an email address you actually check: every tracking notification, request for documents and the notification of your SIRET number will be sent there — and remember to check your spam folder.
2. Select the formality
From the dashboard: «Créer, modifier ou cesser une entreprise» (create, amend or close a business), then «Créer une entreprise» (create a business), then «Entrepreneur individuel» (sole trader). The form then adapts its fields to the tax and social security regime you declare.
3. Enter your identity and activity
The form asks for your full civil status, the address at which the business is registered, a precise description of the main activity and the intended start date of trading.
The description of the activity determines your APE code (business activity code), allocated by INSEE (the national statistics institute). That code governs which collective bargaining agreement applies to you, certain regulatory obligations and your affiliation. A vague description produces an unsuitable code, and correcting it afterwards means filing an amendment formality — sometimes a chargeable one.
4. Upload the supporting documents
PDF format, legible documents, clearly named, uploaded under the right heading. The guichet unique (one-stop shop) lets you save a draft: use it, re-read everything with a clear head, then submit.
5. Submit and follow up
Keep the filing receipt. The dashboard shows the status of your file — draft, filed, being processed, validated, rejected — along with any requests for additional documents.
Realistic timescales
Allow one to four weeks between the submission of a complete file and the allocation of the SIRET number. If a document is missing, INPI sends a request by email and the clock starts again.
The platform, which was severely disrupted in its early days, has been stable since 2026. Occasional blockages persist on unusual cases: multiple activities, resumption of a business, rare legal forms. Where a malfunction is established, a fallback procedure allows the file to be lodged directly with the competent commercial court registry («greffe»).
What changes in 2026
ACRE has become conditional
This is the change with the heaviest consequences, and the one that has been least reported.
Since 1 January 2026, the partial exemption from social security contributions at start-up is no longer granted broadly: it requires you to fall within one of the exhaustively listed categories — jobseeker, whether or not receiving benefits; recipient of certain minimum social benefits; person under 30 not receiving benefits or recognised as disabled; employee taking over a business in difficulty; holder of a CAPE (business start-up support contract); business created in a quartier prioritaire de la politique de la ville (priority urban district) or in a zone France ruralités revitalisation (rural revitalisation zone); recipient of the PreParE parental benefit.
The application is based on the certificate of business creation available on the guichet unique. The full, up-to-date list of conditions is set out on urssaf.fr: check your eligibility before building your cash-flow forecast on an exemption you may not obtain.
URSSAF is now involved in validating formalities for the liberal professions
INPI has tightened its checks: URSSAF (the social security contributions collection agency) now takes part in validating certain formalities submitted through the guichet unique by micro-entrepreneurs carrying on a liberal profession, where those verifications previously fell mainly to INSEE. The stated aim is to improve the reliability of the data passed to the various bodies — the practical effect is an additional layer of scrutiny, and therefore a higher standard of consistency expected of your file.
The decree of 30 April 2026
Decree no. 2026-340 of 30 April 2026, published in the Journal officiel of 5 May and in force since 6 May 2026, adjusts several rules on formalities. To avoid needless worry: it does not concern the creation of a conventional liberal-profession EI. Its main provisions target legal entities (the option of filing an extract of a document rather than the complete document, so as to limit the circulation of personal data), traders and craftspeople taking over a business by inheritance, and the declaration of the identity of the statutory auditor.
What the guichet unique does not do
This is the point most often discovered too late, and it is decisive for the healthcare professions.
The guichet unique forwards your file to the relevant bodies. It does not replace:
- Registration with your professional body («ordre professionnel»), for regulated professions. It is generally a precondition of registration, not a consequence of it. Épiphyse Conseil's profession-by-profession guides set out these routes for each occupation.
- The formalities with the CPAM (local health insurance fund) and the ARS (regional health agency), together with registration on the RPPS or ADELI directory depending on the profession.
- Taking out professional indemnity insurance, which is compulsory for many activities.
- Opening a dedicated bank account. For micro-entrepreneurs, this becomes compulsory above €10,000 of turnover in two consecutive years. Under the régime réel (actual-profit regime) it is not a legal requirement, but it remains indispensable in practice: without separating the flows, bookkeeping becomes impossible to unravel and proving the business nature of your expenditure is fragile in the event of an inspection.
- Choosing your tax regime on an informed basis. The form asks you to decide between the micro and the réel regime, without telling you which is more favourable in your situation.
The reflex to adopt: have a comparative simulation drawn up before you submit the form, not afterwards. Going back on an option during the year is possible but rarely free of charge, and never retroactive for the financial year already elapsed.
Frequently asked questions
- Where do you set up an entreprise individuelle in 2026?
- Since 1 January 2023, every business formation formality must go through the INPI one-stop shop («guichet unique»), accessible at procedures.inpi.fr. This platform has replaced the former business formality centres: chambers of commerce, chambers of trades, URSSAF and the commercial court registries («greffes»).
- What is the difference between an entreprise individuelle and a micro-entreprise?
- The entreprise individuelle is a legal status, whereas the micro-entreprise is a tax and social security regime that applies to that status. A micro-entrepreneur is therefore a sole trader who has opted for a simplified regime. You first set up an entreprise individuelle, and then you either opt for the micro regime or you do not.
- Which documents are needed to set up an entreprise individuelle?
- You mainly need valid proof of identity, proof of the address at which the business is registered, a declaration of no criminal conviction, and, for regulated activities, the relevant diploma or authorisation to practise. If the business is registered at the address of a domiciliation company, the certificate must state the domiciliation provider's prefectoral approval number.
- How long does it take to obtain a SIRET number?
- The timescale is generally one to four weeks after a complete file has been submitted. If a document is missing or illegible, INPI sends a request for further information by email and the clock starts running again.
- Is ACRE automatic in 2026?
- No. Since 1 January 2026, ACRE start-up relief is subject to eligibility conditions: you must fall within one of the exhaustively listed categories, such as jobseekers, certain recipients of minimum social benefits, people under 30 not receiving benefits, or founders setting up in a quartier prioritaire de la politique de la ville or in a zone France ruralités revitalisation. The full list is set out on the URSSAF website.
- Are personal assets protected in an entreprise individuelle?
- Yes. Since the Act of 14 February 2022, which took effect on 15 May 2022, the sole trader's business assets are separated automatically from their personal assets, with no declaration of allocation to be filed. The EIRL can no longer be set up.
- Is the guichet unique enough for a healthcare professional?
- No. Registration through the guichet unique replaces neither registration with the professional body, nor the formalities with the CPAM and the ARS, nor registration on the RPPS or ADELI directory, nor taking out professional indemnity insurance.
Article written by Épiphyse Conseil, chartered accountants specialising in advising the liberal and healthcare professions. Last updated: August 2026.
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