A micro-enterprise is a business employing fewer than 10 people, and with an annual turnover or a total balance sheet which does not surpass 2 million Euros.
This concept, used for purposes of economic and statistical analysis, differs from the tax scheme of micro-enterprises, and is not related to the status of micro-entrepreneurs, previously called auto-entrepreneurs before December 19, 2014.
This category of business is defined by implementation decree No. 2008-1354 of Article 51 of the law on modernisation of the economy, relating to the criteria which allow for the definition of the class to which a business belongs for the purposes of statistical and economical analysis.
To reach this definition we need to know the value of three business variables (headcount, turnover and balance sheet total; the term ‘enterprise’ is defined in the first article of the decree, and includes ‘profiled businesses’). The definition will be gradually introduced into business statistics. As stated in article 4 of the decree, a definition which allows for a fair approximation of the category of a business can be sufficient, and should thus be included with the published data.
Liens transversaux bas