{"id":2125768,"date":"2026-09-20T10:05:45","date_gmt":"2026-09-20T08:05:45","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/20\/british-freelance-france-entrepreneur-card-micro-entrepreneur-tax-refusal-challenge-brexit\/"},"modified":"2026-09-20T10:07:20","modified_gmt":"2026-09-20T08:07:20","slug":"british-freelance-france-entrepreneur-card-micro-entrepreneur-tax-refusal-challenge-brexit","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/20\/british-freelance-france-entrepreneur-card-micro-entrepreneur-tax-refusal-challenge-brexit\/","title":{"rendered":"British and Going Freelance in France After Brexit: Entrepreneur Card, Micro-Entrepreneur Tax and How to Challenge a Refusal"},"content":{"rendered":"<p>Brexit turned every British freelancer in France into an immigration file. Where you once registered online and sent your first invoice, you must now prove, before you bill a euro, that your self-employed activity is economically viable, that it feeds you, and that it complies with French law \u2014 and you must prove it again every year to keep your residence card. The <em>carte de s\u00e9jour entrepreneur\/profession lib\u00e9rale<\/em> is the key that unlocks freelance life here, the <em>micro-entrepreneur<\/em> regime is the vehicle most Britons drive, and the two systems judge you on different numbers: the <em>pr\u00e9fecture<\/em> wants net resources after expenses, while the tax office taxes turnover minus a flat allowance. Confuse the two and your renewal fails even in a good year. This guide walks the whole path \u2014 visa, viability opinion, registration, tax, VAT, social charges \u2014 and arms you with two recent court decisions: one where an auto-entrepreneur lost his card over a thin file, one where another defeated a reclassification claim because his independence was real. Read it before you invoice, not after the refusal letter.<\/p>\n<h2>I. Getting the legal right to work for yourself: visa, entrepreneur card and registration<\/h2>\n<p>You are British, you live in France or you are about to move, and you want to earn your living as a freelancer: consultant, designer, translator, developer, artisan, therapist or coach. Since 1 January 2021, British citizens are third-country nationals in France. That single fact changes everything about self-employment. You cannot simply invoice clients and register online the way a French citizen would. You need a visa that authorises self-employed work, then a residence card with the right wording, then a properly registered business, and you must keep all three aligned every year. Get one step wrong and the <em>pr\u00e9fecture<\/em> (the state authority in each <em>d\u00e9partement<\/em> that issues residence cards) can refuse your card, sometimes with an order to leave France attached.<\/p>\n<p>This guide explains the full path in the order you will actually meet it: the long-stay visa and the first <em>carte de s\u00e9jour entrepreneur\/profession lib\u00e9rale<\/em> (the temporary residence card for entrepreneurs and members of liberal professions), the registration of your business and the renewal of your right to stay, the tax and social-charge rules of the <em>micro-entrepreneur<\/em> regime (also still called <em>auto-entrepreneur<\/em>, France&#8217;s simplified sole-trader scheme), and finally how to challenge a refusal or an <em>OQTF<\/em> (<em>obligation de quitter le territoire fran\u00e7ais<\/em>, the order to leave French territory). Every decisive rule below is quoted from the statute or the judgment that states it, with a link to the official text.<\/p>\n<h3>A. The long-stay visa and the first entrepreneur card: what the pr\u00e9fecture really examines<\/h3>\n<p>Start with your personal situation. If you were lawfully resident in France before 1 January 2021, you fall under the Withdrawal Agreement and you hold (or should hold) a dedicated Agreement card; changing activity is then largely an administrative update. Everyone else \u2014 the consultant arriving from London in 2026, the spouse of a <em>salari\u00e9<\/em> (employee) who wants to launch a coaching practice, the second-home owner who decides to settle and work \u2014 must enter through the ordinary third-country route. The British government&#8217;s own <a href=\"https:\/\/www.gov.uk\/guidance\/living-in-france\">Living in France guide<\/a> sends you to the <a href=\"https:\/\/france-visas.gouv.fr\/en\/web\/france-visas\/visa-wizard\">French government&#8217;s visa wizard<\/a> to identify the correct visa before you travel: do this first, because arriving on a visitor visa or visa-free and then trying to switch can waste a year.<\/p>\n<p>For self-employment, the gateway is the long-stay visa for <em>activit\u00e9 non salari\u00e9e<\/em> (non-employed, i.e. self-employed activity), followed by the temporary residence card marked <em>entrepreneur\/profession lib\u00e9rale<\/em>. The statute sets the test in one sentence, and every refusal decision in France is measured against it:<\/p>\n<p>&#8220;<em>L&#8217;\u00e9tranger qui exerce une activit\u00e9 non salari\u00e9e, \u00e9conomiquement viable et dont il tire des moyens d&#8217;existence suffisants, dans le respect de la l\u00e9gislation en vigueur, se voit d\u00e9livrer une carte de s\u00e9jour temporaire portant la mention &#8221; entrepreneur\/ profession lib\u00e9rale &#8221; d&#8217;une dur\u00e9e maximale d&#8217;un an.<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042776783\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042776783\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L421-5 of the CESEDA, the Code on the Entry and Residence of Foreigners and the Right of Asylum<\/a>). In plain English: a foreigner who carries on a self-employed activity that is economically viable, that provides sufficient means of subsistence, and that complies with the law in force, is issued a one-year temporary card. Three conditions, all cumulative: viability, sufficient income, legality.<\/p>\n<p>If you still live in the United Kingdom, you apply at the French consulate covering your home area; if you already hold a French residence card for another reason (say, <em>vie priv\u00e9e et familiale<\/em>, private and family life, as the spouse of a French resident), you apply to the <em>pr\u00e9fet<\/em> (prefect, the state&#8217;s representative) of your <em>d\u00e9partement<\/em> of residence (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042807372\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042807372\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article R421-8 of the CESEDA<\/a>). Either way, one step is mandatory and often underestimated: &#8220;<em>Pr\u00e9alablement au d\u00e9p\u00f4t de sa demande de d\u00e9livrance de la carte de s\u00e9jour pr\u00e9vue \u00e0 l&#8217;article L. 421-5 , l&#8217;\u00e9tranger sollicite un avis sur la viabilit\u00e9 \u00e9conomique de l&#8217;activit\u00e9 non salari\u00e9e aupr\u00e8s du service en charge de la main d&#8217;\u0153uvre \u00e9trang\u00e8re comp\u00e9tent pour le d\u00e9partement dans lequel il souhaite r\u00e9aliser cette activit\u00e9.<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051747295\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051747295\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article R421-9 of the CESEDA<\/a>). Before filing, you must obtain an opinion on the economic viability of your project from the foreign-labour service of the <em>d\u00e9partement<\/em> where you will work. In practice this means a serious file: a written presentation of the project, a business plan and a multi-year budget, proof of funds (a guarantee from a bank or insurer authorised in France, or a credit balance on an account in your name opened in France), and, for a regulated activity such as health, law, architecture or accountancy, the authorisation to practise. The official <a href=\"https:\/\/www.service-public.gouv.fr\/particuliers\/vosdroits\/F35795?lang=en\">service-public.fr page for this card<\/a> lists every document for each track \u2014 commercial, craft or liberal \u2014 and you should treat it as your checklist.<\/p>\n<p>Two distinctions matter enormously at this stage. First, <em>commercial, artisanal or liberal<\/em> are three different doors. A consultant or translator enters through the liberal door and will register with <em>Urssaf<\/em> (the body that collects social-security contributions); a builder or plumber enters through the craft door and joins the craft register; a shop owner or e-commerce seller enters through the commercial door and the companies register. The regulation confirms that Article L421-5 covers all of them: it applies to foreigners whose activity requires registration &#8220;<em>soit au Registre national des entreprises en tant qu&#8217;entreprise du secteur des m\u00e9tiers et de l&#8217;artisanat ou au Registre du commerce et des soci\u00e9t\u00e9s, soit \u00e0 l&#8217;Union de recouvrement des cotisations de s\u00e9curit\u00e9 sociale et d&#8217;allocations familiales (URSSAF)<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046074305\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046074305\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article R421-7 of the CESEDA<\/a>). Choose the wrong door and your file will be judged against the wrong criteria. Second, the <em>pr\u00e9fet<\/em> also checks &#8220;<em>la compatibilit\u00e9 de l&#8217;activit\u00e9 en cause avec la s\u00e9curit\u00e9, la salubrit\u00e9 et la tranquillit\u00e9 publiques ainsi que, le cas \u00e9ch\u00e9ant, l&#8217;absence de condamnation ou de d\u00e9cision emportant l&#8217;interdiction d&#8217;exercer une activit\u00e9 commerciale en France<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042807368\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042807368\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article R421-10 of the CESEDA<\/a>). A criminal-record extract from the UK and clean tax documents are therefore not decoration; they answer a statutory check.<\/p>\n<p>Practical points British applicants repeatedly miss: every civil-status document needs a translation by a sworn translator (<em>traducteur asserment\u00e9<\/em>); the medical certificate issued by <em>Ofii<\/em> (<em>Office fran\u00e7ais de l&#8217;immigration et de l&#8217;int\u00e9gration<\/em>, the immigration and integration office) is presented when the card itself is manufactured, not on day one; and the file must show resources, not just revenue \u2014 a point developed below with a real court decision, because it is the number one cause of refusal. Language does not block the first one-year card, but look ahead: the four-year card later requires proof of attendance at the <em>contrat d&#8217;int\u00e9gration r\u00e9publicaine<\/em> (the Republican integration contract: civic and language training), success in the civic examination and French at an everyday level (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049052354\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049052354\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L433-4 of the CESEDA<\/a>). Starting French lessons in year one is an investment in year two.<\/p>\n<h3>B. Registering the business and keeping the right to stay: micro-entreprise, resources and the four-year card<\/h3>\n<p>Once the visa logic is settled, you must give your activity a legal vehicle. France channels all business registrations through the <em>guichet unique<\/em> (the single online portal run by the <em>INPI<\/em>, the industrial-property institute, which forwards your file to the tax office, <em>Urssaf<\/em> and the relevant register). For most British freelancers the natural vehicle is the <em>entreprise individuelle<\/em> (sole proprietorship) under the <em>micro-entreprise<\/em> tax regime \u2014 the status still universally called <em>auto-entrepreneur<\/em>. It is cheap, fast and proportionate: social charges are a flat percentage of what you actually bill, and there is no company to administer. Creating a French company (<em>SASU<\/em>, <em>EURL<\/em>) or a branch of your UK limited company is a different exercise with different residence, tax and accounting consequences, and it falls outside this guide; if a single client suggests you &#8220;just keep billing through your Ltd&#8221;, read the warning in Part II first.<\/p>\n<p>The micro regime is a tax simplification, not a separate legal universe. For sales of goods, food and accommodation, it covers businesses whose pre-tax turnover for the previous year (or the year before) does not exceed &#8220;<em>203 100 \u20ac<\/em>&#8220;; for &#8220;<em>autres entreprises<\/em>&#8221; \u2014 which includes virtually all services and liberal professions \u2014 the ceiling is &#8220;<em>83 600 \u20ac<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373853\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373853\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 50-0 of the General Tax Code, the CGI<\/a>). Taxable profit is then turnover minus a flat-rate allowance (<em>abattement forfaitaire<\/em>): 71% for sales, 50% for services, with a floor of 305 euros. If your activity is liberal rather than commercial \u2014 advice, design, translation, therapy \u2014 the parallel provision is Article 102 ter: where non-commercial receipts do not exceed &#8220;<em>83 600 \u20ac<\/em>&#8220;, taxable profit &#8220;<em>est \u00e9gal au montant brut des recettes annuelles diminu\u00e9 d&#8217;un abattement forfaitaire de 34 %. Cet abattement ne peut \u00eatre inf\u00e9rieur \u00e0 305 \u20ac.<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373747\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373747\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 102 ter of the CGI<\/a>). Above these ceilings you leave the micro regime for a real (actual-revenue) regime, with full accounts; you can also opt out voluntarily each year. Two details British service providers often discover too late: the micro regime excludes certain operations (notably property dealing), and you must keep a day-by-day revenue journal with invoices available for the tax office on request.<\/p>\n<p>On the social side, the mirror provision is Article L613-7 of the Social Security Code: contributions of micro-regime independents &#8220;<em>sont calcul\u00e9es mensuellement ou trimestriellement, en appliquant au montant de leur chiffre d&#8217;affaires ou de leurs recettes effectivement r\u00e9alis\u00e9s le mois ou le trimestre pr\u00e9c\u00e9dent un taux global fix\u00e9 par d\u00e9cret pour chaque cat\u00e9gorie d&#8217;activit\u00e9<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048683570\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048683570\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L613-7 of the Social Security Code<\/a>). You declare each month or quarter what you actually received, and the percentage applies. The 2026 rates published by the administration are 12.3% for sales of goods, 21.2% for commercial services, 21.2% for furnished-letting, 6% for classified tourist accommodation, 25.6% for unregulated liberal activities and 23.2% for regulated liberal activities under <em>Cipav<\/em> (the pension fund for many regulated liberal professions) (<a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F36232?lang=en\">service-public.fr page on micro-entrepreneur contributions<\/a>). If you bill nothing in a quarter, you pay nothing \u2014 but you also validate nothing for your pension, and a run of empty quarters will starve your renewal file.<\/p>\n<p>Renewal is where British freelancers most often stumble, so read this twice. The temporary card lasts one year. To renew it, the administration requires proof that the business is real and that the income drawn from it reaches at least 1,867.02 euros per month \u2014 roughly the net minimum wage (<em>Smic<\/em>) \u2014 evidenced by the company tax-status slip, bank and accounting extracts, the income-tax notice and, failing that, the last twelve months of remuneration records (<a href=\"https:\/\/www.service-public.gouv.fr\/particuliers\/vosdroits\/F35795?lang=en\">service-public.fr, renewal section<\/a>). Turnover alone proves nothing: as the Lyon appeal court confirmed (see Part II), the <em>pr\u00e9fet<\/em> looks at turnover minus contributions, charges and professional expenses. A consultant billing 25,000 euros a year with 8,000 euros of costs is far weaker than the headline suggests. Build the paper trail from month one: separate bank account, numbered invoices, expense receipts, quarterly <em>Urssaf<\/em> declarations kept and filed.<\/p>\n<p>The reward for a clean first period is stability. A foreigner who already holds a card for another reason and meets the entrepreneur conditions receives a one-year temporary entrepreneur card, then, if the conditions still hold at expiry, &#8220;<em>il b\u00e9n\u00e9ficie, \u00e0 sa demande, d&#8217;une carte de s\u00e9jour pluriannuelle portant la m\u00eame mention<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049052360\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049052360\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L421-6 of the CESEDA<\/a>) \u2014 the four-year multi-annual card. The full text adds that first-time multi-annual applicants must also satisfy the integration conditions of Article L433-4: diligence in the integration-contract training, success in the civic examination and working French. In the Paris region, where files are handled by the Paris police <em>pr\u00e9fecture<\/em> rather than an ordinary <em>pr\u00e9fecture<\/em>, appointment lead times are long; file renewal within the two months before expiry and keep every receipt (<em>r\u00e9c\u00e9piss\u00e9<\/em>) the counter gives you, because it extends your right to stay and to work while the decision is pending.<\/p>\n<h2>II. Paying the right tax and charges, then fighting back when the administration says no<\/h2>\n<h3>A. Income tax, VAT and social charges on your freelance earnings: the micro system end to end<\/h3>\n<p>Once resident in France \u2014 and a British freelancer living and working here year-round will normally be French tax-resident \u2014 you are taxable in France on your worldwide income, with the France\u2013United Kingdom double-tax treaty allocating taxing rights and France generally granting a credit for UK tax paid on UK-source income. Concretely, your freelance profits join your French income-tax return through the supplementary self-employment pages alongside the main return, and any UK-source income (a London rental flat, UK dividends) is declared with the foreign-income schedules so the treaty credit can apply. Keep the two countries&#8217; paperwork strictly separate: HMRC and the <em>Direction g\u00e9n\u00e9rale des finances publiques<\/em> (the French tax administration) each want their own forms, and paying tax in one country never exempts you from declaring in the other.<\/p>\n<p>Within the micro regime, the default is taxation of the computed profit (turnover minus the flat allowance) at the progressive income-tax scale. But micro-entrepreneurs can opt for the <em>versement lib\u00e9ratoire<\/em> (a final flat payment of income tax collected on turnover): &#8220;<em>Les contribuables peuvent sur option effectuer un versement lib\u00e9ratoire de l&#8217;imp\u00f4t sur le revenu assis sur le chiffre d&#8217;affaires ou les recettes de leur activit\u00e9 professionnelle lorsque les conditions suivantes sont satisfaites : 1\u00b0 Ils sont soumis aux r\u00e9gimes d\u00e9finis aux articles 50-0 ou 102 ter<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051765182\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051765182\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 151-0 of the CGI<\/a>). The further conditions are that your household&#8217;s reference income for the year before last stays within the top of the second income-tax band (increased per half-share), and that you are under the micro-social scheme of Article L613-7. The rates are then disarmingly simple: &#8220;<em>1 %<\/em>&#8221; for sales at the higher micro threshold, &#8220;<em>1,7 %<\/em>&#8221; for other commercial activities, and &#8220;<em>2,2 %<\/em>&#8221; for liberal activities under Article 102 ter \u2014 each applied to pre-tax turnover or receipts for the period. The option is filed with <em>Urssaf<\/em> by 30 September of the preceding year (or within three months of starting up for a new business) and renews silently until you denounce it; it lapses automatically if you leave the micro regime or if your household income exceeds the ceiling for two years running. <em>Urssaf<\/em> then collects tax and contributions together, which is why the all-in quarterly rates read 13.3% for sales, 22.9% for commercial services, 27.8% for unregulated liberal work and 25.4% for <em>Cipav<\/em> liberals. The flat payment suits modest, regular earnings; if your margins are thin or your household income is high, the ordinary scale often costs less \u2014 run both calculations before 30 September rather than after.<\/p>\n<p>VAT (<em>TVA<\/em>) is the next surprise for Britons used to the UK registration threshold. France exempts small businesses outright through the <em>franchise en base<\/em> (the basic exemption): taxable persons established in France enjoy &#8220;<em>une franchise qui les dispense du paiement de la taxe sur la valeur ajout\u00e9e<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000052488142\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000052488142\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article 293 B of the CGI<\/a>, whenever their French turnover stays below the statutory ceilings \u2014 85,000 euros for sales and 37,500 euros for services, the 2026 thresholds of that same article. Below the ceiling you charge no French VAT and you recover none on your expenses; your invoices must state that VAT does not apply. Cross the ceiling and you enter the VAT system mid-year with registration, VAT returns and a new price structure \u2014 a sensitive moment for a freelancer whose British clients assumed a stable day rate. Note also that services to UK clients are exports outside the EU: the place-of-supply rules keep shifting, so confirm each year with your accountant whether French VAT, UK VAT or neither applies to a given mission.<\/p>\n<p>One warning deserves its own paragraph because it targets British freelancers directly. After Brexit, some advisers suggest keeping a UK limited company and billing French clients from London while living in France. That structure is exactly what Article 155 A of the CGI and the doctrines of effective management and permanent establishment are designed to catch: France can tax in your hands, as a French resident, the sums paid to your foreign vehicle for services you personally perform here. Our office has published a dedicated analysis of consultants in Paris billing through Estonian, American or British companies, with the defence routes when the reassessment arrives (<a href=\"https:\/\/kohenavocats.fr\/2026\/09\/19\/consultant-paris-facture-societe-etrangere-estonie-llc-usa-ltd-uk-155a-siege-direction-effective-etablissement-stable-redressement-contester\/\">consultant billing via a foreign company: Article 155 A and how to challenge<\/a>). If a single client proposes this montage, invoice as a French micro-entrepreneur instead \u2014 or take advice before the first invoice, not after the audit notice.<\/p>\n<h3>B. When the pr\u00e9fecture says no: refusals, appeals and the single-client trap<\/h3>\n<p>The most instructive recent judgment for a British freelancer is a 2024 appeal-court decision about an auto-entrepreneur \u2014 and the administration won. Mr B., a handyman working under the auto-entrepreneur regime through a company he had created and registered in January 2021, was refused renewal by the prefect of C\u00f4te-d&#8217;Or in December 2022, with a 30-day order to leave France; the Dijon administrative tribunal upheld the refusal in May 2023, and he appealed asking the court to order the prefect to issue the <em>entrepreneur\/profession lib\u00e9rale<\/em> card (CAA Lyon, 17 October 2024, No. 23LY02014, <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050374962\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050374962\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">full text on L\u00e9gifrance<\/a>). His argument was the one every refused freelancer makes: the prefect committed an error of fact because the business did provide sufficient means, in breach of Article L421-5.<\/p>\n<p>The court&#8217;s answer is now the clearest statement of what a renewal file must contain. First, the burden is on you: &#8220;<em>D\u00e8s lors que l&#8217;\u00e9tranger est lui-m\u00eame le cr\u00e9ateur de l&#8217;activit\u00e9, il lui appartient de pr\u00e9senter \u00e0 l&#8217;appui de sa demande les justificatifs permettant d&#8217;\u00e9valuer la viabilit\u00e9 \u00e9conomique de son activit\u00e9 ou entreprise, que celle-ci soit encore au stade de projet ou d\u00e9j\u00e0 cr\u00e9\u00e9e.<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050374962\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050374962\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">CAA Lyon, 23LY02014<\/a>) If you created the activity, you must supply the documents that let the administration assess viability, whether it is still a project or already trading. Second, turnover is not income: &#8220;<em>la somme \u00e0 prendre en compte pour appr\u00e9cier les revenus tir\u00e9s de son activit\u00e9 ne saurait, par principe, \u00eatre r\u00e9duite au montant r\u00e9sultant de l&#8217;application, au chiffre d&#8217;affaires d\u00e9clar\u00e9, des abattements fiscaux de 71 %, de 50 % et de 34 %<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050374962\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050374962\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">CAA Lyon, 23LY02014<\/a>) \u2014 the tax allowances do not measure your means \u2014 while &#8220;<em>doivent notamment \u00eatre soustraites du chiffre d&#8217;affaires les charges et cotisations vers\u00e9es, ainsi que les d\u00e9penses professionnelles engag\u00e9es<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050374962\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050374962\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">CAA Lyon, 23LY02014<\/a>) (charges, contributions and professional expenses must be subtracted from turnover). Mr B. showed 20,918 euros of 2022 turnover and 2,738 euros of contributions, but produced nothing on his professional expenses either at first instance or on appeal; half his turnover had landed in the last quarter, including a 6,079-euro invoice dated after the refusal itself. Result: the court rejected the application outright (Article 1er of the operative part, <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050374962\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050374962\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">CAA Lyon, 23LY02014<\/a>) Three lessons for a British applicant: file complete accounts before the decision date, because the judge assesses your means as they stood when the prefect decided; prove net resources after real expenses, not gross billings; and show regular activity across the year, not a last-minute spike.<\/p>\n<p>If refusal comes, the procedure is strict but navigable. Every refusal must be reasoned in fact and in law \u2014 a bare &#8220;unfavourable opinion&#8221; is challengeable. You can file a <em>recours gracieux<\/em> (informal appeal to the prefect who decided) and a <em>recours hi\u00e9rarchique<\/em> (appeal to the Minister of the Interior), which buy time and sometimes a re-examination, but the decisive route is the <em>recours pour exc\u00e8s de pouvoir<\/em> before the administrative tribunal (<em>tribunal administratif<\/em>) within two months of notification, asking the judge to annul the refusal and order re-examination or even the issue of the card. Where an <em>OQTF<\/em> is attached, challenge both together, and treat the papers as an emergency: some removal orders carry challenge deadlines counted in days, not months. Never let a refusal sit while you &#8220;improve the business and reapply&#8221; \u2014 the OQTF clock keeps running, and an expired appeal route cannot be reopened by a fresh application alone.<\/p>\n<p>The second trap runs in the opposite direction: the client who treats you as an employee. French law starts from a presumption that protects genuine independents: &#8220;<em>Sont pr\u00e9sum\u00e9s ne pas \u00eatre li\u00e9s avec le donneur d&#8217;ordre par un contrat de travail dans l&#8217;ex\u00e9cution de l&#8217;activit\u00e9 donnant lieu \u00e0 immatriculation ou inscription : 1\u00b0 Les personnes physiques immatricul\u00e9es au registre du commerce et des soci\u00e9t\u00e9s, au registre national des entreprises en tant qu&#8217;entreprise du secteur des m\u00e9tiers et de l&#8217;artisanat, au registre des agents commerciaux ou aupr\u00e8s des unions de recouvrement des cotisations de s\u00e9curit\u00e9 sociale et d&#8217;allocations familiales<\/em>&#8221; (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000044056617\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000044056617\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L8221-6 of the Labour Code<\/a>). Registration creates the presumption \u2014 but a single-client relationship can destroy it if the facts show employment. In a May 2026 judgment, the Paris Court of Appeal restated the test while rejecting a requalification claim brought by an auto-entrepreneur working for one company since 2017: &#8220;<em>le lien de subordination est caract\u00e9ris\u00e9 par l&#8217;ex\u00e9cution d&#8217;un travail sous l&#8217;autorit\u00e9 d&#8217;un employeur qui a le pouvoir de donner des ordres et des directives, d&#8217;en contr\u00f4ler l&#8217;ex\u00e9cution et de sanctionner les manquements de son subordonn\u00e9.<\/em>&#8221; (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a0d43c1cdc6046d4744efd0\">CA Paris, RG 24\/00218<\/a>) &#8220;Peut constituer un indice de subordination le travail au sein d&#8217;un service organis\u00e9 lorsque l&#8217;employeur en d\u00e9termine unilat\u00e9ralement les conditions d&#8217;ex\u00e9cution.<\/em>&#8221; (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a0d43c1cdc6046d4744efd0\">CA Paris, RG 24\/00218<\/a>) &#8220;En revanche, le lien de d\u00e9pendance \u00e9conomique ne caract\u00e9rise pas un lien de subordination juridique.<\/em>&#8221; (CA Paris, P\u00f4le 6, Ch. 11, 19 May 2026, RG 24\/00218, <a href=\"https:\/\/www.courdecassation.fr\/decision\/6a0d43c1cdc6046d4744efd0\">full text on courdecassation.fr<\/a>). The claimant lost \u2014 weekly meetings, an organisation chart and holiday references proved only normal collaboration, and he managed his own time \u2014 but the stakes visible in the file explain why the fight matters: over 39,000 euros of back pay, 19,205 euros of holiday pay, and 20,022 euros each for concealed employment and unfair dismissal were on the table. For a British freelancer with one dominant London client directing daily work, the mirror risk is an <em>Urssaf<\/em> or tribunal finding of concealed employment (<em>travail dissimul\u00e9<\/em>) with back contributions and penalties. Protect yourself structurally: several clients, your own equipment and premises, freely set hours, fixed-price missions, substitution clauses, and professional-indemnity insurance (<em>responsabilit\u00e9 civile professionnelle<\/em>) in your own name.<\/p>\n<h2>Conclusion<\/h2>\n<p>Going freelance in France after Brexit is entirely possible, but it is a regulated path, not an informal one. Secure the right visa before you start, build a viability file the foreign-labour service can believe, register through the single portal under the correct door \u2014 commercial, craft or liberal \u2014 and choose the micro regime with open eyes about its ceilings, its allowances and its flat-rate charges. Keep net-resources proof from the first invoice, because renewal is judged on means after expenses, not on turnover. And when the administration refuses, answer with procedure: reasoned appeals, the two-month tribunal deadline, and case law that rewards complete files. The Lyon handyman lost because his file was thin and late; the Paris consultant survived reclassification because his independence was real and documented. Be the second file, not the first \u2014 and take advice the moment a refusal, an <em>OQTF<\/em> or a single-client arrangement appears, when every option is still open.<\/p>\n<h2>Need a quick opinion on your case<\/h2>\n<p>Freelance project, visa file, card refusal or <em>Urssaf<\/em> dispute in France after Brexit? Get a telephone consultation within 48 hours with a lawyer of the firm. Call <a href=\"tel:+33646605822\">+33 6 46 60 58 22<\/a> or write via our <a href=\"https:\/\/kohenavocats.fr\/formulaire-de-contact\/\">contact page<\/a>. We advise British clients across France, and in person in Paris and \u00cele-de-France.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>British freelancer in France after Brexit: entrepreneur visa and card, micro-entrepreneur tax and charges, and how to challenge a refusal.<\/p>\n","protected":false},"author":251031309,"featured_media":16529,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80312,80314],"tags":[],"class_list":["post-2125768","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-british-desk","category-decryptage"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - 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