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 millions Euros. Micro-enterprises belong to the Small and medium enterprises category.
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.