How do writers set up a business in France?

Reader Question: How does self-publishing a book work in France? How do I declare any royalties? Do I need to set up as an auto-entrepreneur?

Authors and other creative people who make their own work (including dance choreographers, musical artists, cinematographers, and software engineers) are classed as an artiste-auteur and not a micro-entrepeneur (also known as an auto-entrepreneur).

If a person is classified as an artiste-autuer they benefit from a special social security regime for people in that profession, from their first declaration of activity.

Where a writer works with a publisher, they may make all the required declarations for them (and also arrange payment of your social charges on earnings) however this is not usual in the self-publishing route.

Read more: Micro-entrepreneur status: Pros and cons of self-employment in France

How to create an artistic business in France

You can create your business as an artiste-auteur via the Inpi website for self-employed workers. In the first instance, you sign into this with the FranceConnect service, or by creating an account on the site. Then, click on Déposer une formalité de création d’entreprise. Click on Création d’entreprise, and when asked if it has the status of micro-entreprener, you should click that it does not.

As part of this set up you will be asked questions about the tax regime. An artiste-auteur comes under the BNC regime (bénéfices non commerciaux) and the simplest option is the régime spécial (also known as micro BNC) which gives a fixed 34% allowance for expenses with regards to income tax.

You will receive Siren, Siret and APE codes for the business.

Once you have completed this, you should receive a letter from the Urssaf, the body responsible for collecting business social charges, with an activation code to use to create an online space.

You will need to make an annual declaration in the summer each year with regard to your social charges (technically, this is done to the Limousin branch of Urssaf, to which you will be attached as an artiste-auteur).

Separately from this, you will need to declare your BNC income as part of your personal French income tax returns. 

Read more: Creative workshops boom in France as people flock to write 

Some crossover exists 

Artiste-auteurs cannot charge for their work or most work-related activities under the micro-entrepreneur label, and cannot set up a micro-enterprise to deal with these. 

However, you can declare certain activities under a micro-entrepeneur label at the same time, for example, activities ancillary to the main artistic activity, such as workshops, courses, etc.

Income from these ancillary activities can be subject to the artist-author regime within the limits of €14,256 per year, but for amounts over this it is necessary to set up a micro-enterprise to deal with the additional costs.

If you hold both artiste-auteur and micro-entrepeneur status, you are required to fulfil the tax and declaration obligations for both regimes.