The first invoices are paid, the money lands in the usual current account and everything seems straightforward. Then comes the first turnover declaration to the Urssaf, and with it a very practical question: does the activity need an account of its own? The obligation to hold a business account as an auto-entrepreneur does not exist in the form people often imagine. The law talks about a dedicated account, with two precise triggers, and that account can be personal or professional.
Here are the rules in force, the difference between a dedicated account and a business account, the reasons to separate your money from the very first client and the steps to open the right account in a few minutes.
Key points at a glance:
- Is a business account mandatory for an auto-entrepreneur? Not as such. The law requires an account dedicated to the activity, opened with a credit institution, which can be a simple separate current account.
- For a services, liberal or craft activity, this dedicated account becomes mandatory once turnover exceeds €10,000 for two consecutive calendar years.
- For a commercial activity, the dedicated account is mandatory from the start, whatever the turnover.
- The account title includes the entrepreneur’s name with the words “entrepreneur individuel” or “EI”.
When is a dedicated account mandatory?
Is a business account mandatory for an auto-entrepreneur? For an auto-entrepreneur, the mandatory business account is a figure of speech. The reference text, Article L613-10 of the French Social Security Code introduced by Article 39 of the Pacte Act of 22 May 2019, asks micro-entrepreneurs to dedicate one account to all transactions linked to their activity. This account is opened with one of the institutions referred to in Article L123-24 of the French Commercial Code, that is a credit institution or a postal cheque office, and it can be personal or professional. Two situations trigger the obligation for a micro-business, in the sense of a dedicated account: turnover above a threshold and the exercise of a commercial activity.
The €10,000 threshold over two calendar years
For a services activity, a liberal profession or a craft trade, the dedicated account becomes mandatory as soon as turnover, or receipts, exceed €10,000 for two consecutive calendar years. Both conditions go together: a single good year is not enough, and neither are two years above the threshold separated by a quieter one.
An example makes the rule easier to picture. A graphic designer invoices €8,500 in 2024, then €12,000 in 2025 and €14,500 in 2026. The threshold is crossed in 2025 and in 2026, two calendar years in a row: from then on, the mandatory business account for an auto-entrepreneur, in the sense of a dedicated account, applies to this designer. The official website service-public.gouv.fr also recommends opening a dedicated account below this threshold, so that personal and business expenses do not get mixed up.
Commercial activity: an account from day one
Buying and reselling goods, selling products online, catering or accommodation: a commercial activity falls under Article L123-24 of the French Commercial Code. In this case, the auto-entrepreneur’s bank account is mandatory from the start of the activity, whether or not the €10,000 threshold is exceeded. The same logic applies to a mixed activity that combines services and sales: the commercial part is enough to make the dedicated account necessary from the outset.
The EI mention in the account title
Since 15 May 2022, Article R526-27 of the French Commercial Code provides that the title of the dedicated account shows the entrepreneur’s name, preceded or followed by the words “entrepreneur individuel” or the initials “EI”. Service-public.gouv.fr points out that this mention can make it harder to open a simple current account, as some providers restrict business use of their personal accounts. A quick exchange with the provider before opening clears this up.
| Situation | Dedicated account | Legal basis |
|---|---|---|
| Services, liberal profession or craft, turnover below €10,000 | Not mandatory, recommended | Social Security Code, Art. L613-10 |
| Services, liberal profession or craft, over €10,000 for two consecutive calendar years | Mandatory | Social Security Code, Art. L613-10 |
| Commercial activity | Mandatory from the start | Commercial Code, Art. L123-24 |
| Mixed activity (services and sales) | Mandatory for the commercial part | Commercial Code, Art. L123-24 |
Key takeaway: in services, the dedicated account becomes mandatory after two consecutive calendar years above €10,000 of turnover. In commerce, it is mandatory from day one.
Personal or business bank account?
For an auto-entrepreneur, a personal or a business bank account both meet the rule, as long as the account is opened with a credit institution and used only for the activity. The choice therefore rests on other things: the number of invoices per month, the need for tools to track them, the place the activity takes in the budget and the wish to manage everything from a single app.
The dedicated personal account
A second current account, opened in a personal capacity but reserved for the activity, is a perfectly valid dedicated bank account. For an auto-entrepreneur starting out with a few clients, it is often the simplest solution on paper. Its limits are practical: no invoicing tool, no way to attach receipts to payments, and a provider that may restrict business transactions on this type of account.
The business account
A business account is opened for the activity and brings together the services a business needs day to day: creating invoices, receipts attached to expenses, exports for the accountant, cards for purchases. A business account is therefore not mandatory for a micro-business, but it saves time as soon as invoices pile up. Online offers have changed the picture on price, with plans at €0/month such as Vivid’s business account for freelancers.
| Criterion | Dedicated personal account | Business account |
|---|---|---|
| Use | Reserved for the activity, opened in a personal capacity | Opened for the activity |
| Invoicing and payment tracking | Handled separately | Often included |
| Receipts and accounting exports | Rarely provided | Provided in most offers |
| Fees | Those of a current account | From €0/month to several tens of euros depending on the offer |
Separating accounts from the start
Below the threshold, nothing obliges an auto-entrepreneur to open a dedicated account. It is nonetheless one of the most rewarding habits to pick up, because it simplifies every administrative step of the year:
In short: separating flows from the first invoice costs little and saves time at every declaration. The day the threshold is crossed, the habit is already in place.
Opening a business account for a micro-business
Should you open a specific bank account as an auto-entrepreneur before you are required to? Nothing makes it compulsory, but the process is short with an online offer, and it usually takes only a few documents. The steps below apply to a business account as well as to a dedicated personal account.
Compare your needs with the two options: a dedicated personal account is enough for a few payments a month, a business account becomes worthwhile as soon as you need to invoice, attach receipts or pay suppliers by card.
A valid identity document is always requested. At Vivid, a micro-entrepreneur usually needs only the identity document, the tax number and proof of activity. Other providers also ask for proof of address less than three months old.
With Vivid, the application takes about 10 minutes and the account is usually opened within 10 minutes to 1 hour. Identity is verified online, with a selfie and the identity document.
Share the new IBAN with your clients, show it on your invoices and run every transaction linked to the activity through this account, income and expenses alike.
Vivid for micro-entrepreneurs
Vivid opens online business accounts for micro-entrepreneurs, sole traders and companies. For a micro-business, the Freelancer plans start with Standard at €0/month, then Prime at €6.90, Pro at €18.90 and Pro+ at €41 a month with annual billing, or €8.90, €24.90 and €50 with monthly billing. Every new customer gets a two-month free trial on the paid plan chosen at sign-up. The account is managed from the Vivid Business & Personal app, where business and personal finances stay separate while sitting in the same place.
Exports in PDF, CSV or MT940 format make the accountant’s work easier, and support answers 7 days a week by chat, WhatsApp and email. For a micro-entrepreneur, that makes a business account that also works for the activity.
Vivid at a glance: an online business account from €0/month on the Standard plan, unlimited French IBANs and invoicing included. The application takes about 10 minutes.
Refused account: the right to an account
A provider may turn down an application to open an account, whether personal or professional. In that case, it issues a certificate or a letter of refusal. This document makes it possible to refer the matter to the Banque de France, which then designates a credit institution tasked with opening the account.
This procedure, known as the right to an account (droit au compte) and set out in Article L312-1 of the French Monetary and Financial Code, gives access to the basic services guaranteed by law: account keeping, receiving payments, transfers and a payment card. The micro-entrepreneur therefore has a dedicated account in every case, and can then compare other offers at their own pace.
A business account for your micro-business
With Vivid, the flows of the activity stay separate from the first invoice: French IBAN, invoicing included and Visa debit cards. The Standard plan is €0/month and you apply online.
Frequently asked questions
Do auto-entrepreneurs need a business account from the start?
No. For a services, liberal or craft activity, no dedicated account is required at creation: it becomes mandatory after two consecutive calendar years above €10,000 of turnover. For a commercial activity, a dedicated account is mandatory from the start, but it can be a separate personal account.
Can an auto-entrepreneur use a personal account for the business?
Yes, as long as the dedicated-account rules do not apply. An auto-entrepreneur in services can collect receipts on a personal account below the threshold. It remains simpler to open a second account reserved for the activity, which also meets the obligation the day it applies.
How is the €10,000 threshold calculated?
The threshold applies to the turnover, or receipts, of each calendar year, from 1 January to 31 December. The dedicated account becomes mandatory when this amount exceeds €10,000 two calendar years in a row. A single year above the threshold does not trigger the obligation.
Does a commercial activity need a dedicated account?
Yes. For a micro-business, the bank account is mandatory from the start for a commercial activity, whatever the turnover, under Article L123-24 of the French Commercial Code. This also applies to the commercial part of a mixed activity.
Which documents are needed to open a business account as a micro-entrepreneur?
A valid identity document, the tax number and proof of activity are usually enough at Vivid for a micro-entrepreneur. Other providers also ask for proof of address less than three months old or the Siren number.
How much does a business account cost for an auto-entrepreneur?
The price ranges from €0/month to several tens of euros depending on the offer. At Vivid, the Standard plan is €0/month, and the Prime, Pro and Pro+ plans cost €6.90, €18.90 and €41 a month with annual billing, or €8.90, €24.90 and €50 with monthly billing. Some services remain chargeable, such as additional physical cards.
What does an online business account offer a micro-business?
The everyday tools of a micro-business, brought together in one app. With Vivid, the account is opened online, usually within 10 minutes to 1 hour, with a French IBAN and invoicing included.
This article is general information only and is not legal, tax or accounting advice. The rules quoted are those published on service-public.gouv.fr and may change. Payment services are provided by Vivid Money S.A., an electronic money institution authorised by the Commission de Surveillance du Secteur Financier (CSSF) in Luxembourg, whose French branch is supervised by the Autorité de contrôle prudentiel et de résolution (ACPR). The cashback programme is offered by Vivid Money GmbH.
