The status of micro-entrepreneur applied to an online activity combines the classic obligations of the regime with specific constraints related to e-commerce. Legal notices, electronic invoicing, e-reporting, VAT on digital services: we detail here the points that pose the most difficulties in practice.
Electronic invoicing and e-reporting: the timeline for auto-entrepreneurs
The reform of electronic invoicing profoundly changes the document management of micro-enterprises. The timeline is divided into two distinct phases that should not be confused.
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First step: mandatory receipt of electronic invoices starting September 1, 2026. Any auto-entrepreneur subject to VAT must be able to receive invoices in structured format via a partner dematerialization platform (PDP) or the public invoicing portal.
Second step: the obligation to issue electronic invoices comes into effect on September 1, 2027. On this same date, e-reporting becomes operational for B2C transactions. Specifically, an auto-entrepreneur selling services or products to individuals must transmit transaction data to the tax administration, even if they do not issue a strict electronic invoice to these customers.
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The sanctions aspect has been tightened. The fine reaches 50 euros per non-compliant invoice and 500 euros per missing e-reporting, with an annual cap of 15,000 euros. For a micro-enterprise handling several hundred transactions per month via an online store, the financial risk is no longer negligible.
We recommend choosing a compatible dematerialization platform now, ensuring that it manages both receipt, issuance, and e-reporting transmission. The legal information on autoentrepreneurduweb.fr allows you to follow regulatory developments on this specific point.
Legal notices and general terms and conditions for an online auto-entrepreneur site
An auto-entrepreneur operating a website, whether it is an e-commerce store or a showcase site offering services, is subject to the same information obligations as any professional publisher.
Mandatory content of legal notices
The legal notices must include the name, first name, address of the head office (or home if the activity is conducted at home), the SIRET number, the RCS or RM number if applicable, as well as the contact details of the site’s host. The contact email address is also required.
For regulated activities, it is necessary to add a reference to the applicable professional rules and, if necessary, the name of the authority that granted the authorization to operate.
General terms and conditions and right of withdrawal in e-commerce
Online sales to consumers require the drafting of general terms and conditions accessible before the order confirmation. They must mention:
- The fourteen-day withdrawal period, the modalities for exercising it, and the standard withdrawal form
- The delivery methods, the announced timelines, and the return policy (costs borne by the customer or the seller)
- The accepted payment methods, the legal guarantees of conformity, and the consumer mediation procedure
The absence of compliant general terms and conditions exposes one to administrative sanctions. Every online sales site must designate a consumer mediator and display their contact details visibly.
Reporting obligations of auto-entrepreneurs on digital platforms
Auto-entrepreneurs who make sales or provide services through platforms (marketplaces, matchmaking platforms) face an additional layer of obligations.
Since the transposition of the DAC7 directive, digital platforms automatically transmit to the tax administration the income received by their users. Therefore, the auto-entrepreneur must ensure consistency between the amounts declared in their Urssaf space and those reported by the platform. A discrepancy almost systematically triggers a request for justification.
Moreover, platforms increasingly require the provision of the intra-community VAT number when the threshold for exemption is exceeded. However, we observe that many online micro-entrepreneurs exceed this threshold without realizing it, especially when they combine direct sales and sales via marketplaces.
VAT and exemption threshold for digital activities
Exceeding the revenue ceiling applicable to service provision or goods sales leads to VAT liability. The peculiarity of online activities lies in the fact that sales to customers located in other EU member states may fall under the OSS (One Stop Shop). This regime simplifies VAT declaration in different countries but requires prior registration and rigorous tracking of flows by destination country.
- Digital services (online training, SaaS, design) provided to European individuals are taxable in the consumer’s country
- The OSS allows for the centralization of VAT declaration and payment due in each member state
- The auto-entrepreneur who exceeds the exemption threshold must request an intra-community VAT number and immediately adapt their invoices
Personal data protection and GDPR compliance for micro-enterprises
The status of micro-entrepreneur does not exempt from compliance with GDPR. As soon as a site collects personal data (contact form, customer account creation, newsletter, analytical cookies), the auto-entrepreneur acts as the data controller.
In practice, this involves drafting a privacy policy separate from the legal notices, implementing a cookie consent banner compliant with CNIL recommendations, and maintaining a simplified record of processing activities.
A often overlooked point concerns technical subcontractors: hosting provider, emailing tool, payment solution. Each service provider that processes data on behalf of the auto-entrepreneur must be subject to a subcontracting contract under Article 28 of the GDPR. The use of an American SaaS tool without an appropriate contractual clause constitutes a breach that could be highlighted during an audit.
GDPR compliance remains the neglected aspect of the legal obligations of online auto-entrepreneurs. The cost of initial compliance is modest compared to the risk of a complaint from an unhappy customer to the CNIL, which systematically triggers a verification.