Dreaming of entrepreneurial freedom with your own food truck or market stall? Excellent idea! But before you hit the road, there’s a crucial question to answer: what legal status should you choose for your
At Ecomag, we regularly support entrepreneurs in this process. Our team has observed that many start out without really understanding the implications of their choice of status. And yet, it’s a decisive factor in the success of your project!
The essentials in 30 seconds
- Micro-entreprise: ideal for starting out with limited sales and simplified formalities;
- Sole proprietorship: perfect for a more developed business with real accounting;
- EURL/SASU: recommended for protecting your personal assets and optimizing your tax situation;
- Itinerant merchant’s card required if you operate outside your municipality of residence;
- Registration with the RCS or RM depending on the nature of your business (commercial or craft);
Micro-business: the simple way to get started
Micro-enterprise remains the most popular status for new itinerant traders. And with good reason! This simplified system lets you test your concept without getting bogged down in red tape.
In concrete terms, you benefit from an ultra-simplified tax and social security system. Your social security contributions are calculated directly on your sales, with preferential rates: 12.8% for the sale of goods and 22% for the provision of services. You don’t have to deal with VAT as long as you stay below the thresholds (€188,700 for sales, €77,700 for services in 2025).
Our sales managers particularly recommend this status for food trucks, fruit and vegetable vendors or itinerant craftsmen starting up their business. Registration takes just a few clicks on the official portal, and you can start invoicing immediately.
However, there are limits: if your business takes off quickly, you could quickly reach the sales ceiling (€188,700 for sales). What’s more, you won’t be able to deduct your actual expenses, which can be penalizing if you invest in expensive equipment.
Sole proprietorship: more flexibility for growth
The classic sole proprietorship offers an excellent compromise between simplicity and flexibility. Unlike micro-enterprises, you can opt for real accounting and deduct all your business expenses.
This option becomes attractive when your itinerant business requires significant investment: fitting out your truck, purchasing professional equipment, carrying large inventories. You can deduct these expenses from your taxable income, which can considerably reduce your tax bill.
Since 2022, sole traders have automatically had their business assets separate from their personal assets. Your personal assets are therefore protected in the event of difficulties, unless you have given personal guarantees.
The downside?
EURL and SASU: asset protection first and foremost
For itinerant traders with big plans, corporate forms such as EURL (Entreprise Unipersonnelle à Responsabilité Limitée) or SASU (Société par Actions Simplifiée Unipersonnelle) are worth considering.
EURL allows you to limit your liability to the amount of your contributions. If your mobile catering business runs into difficulties, your creditors won’t be able to seize your main residence or other personal assets. This is a major advantage in a sector where risks exist (food poisoning, accidents, etc.).
SASU offers even greater flexibility, particularly when it comes to executive remuneration. You can choose to pay yourself a salary (subject to general social security contributions) or to distribute dividends (subject to 17.2% social security deductions).
However, these statutes entail higher set-up costs (around €200 to €500) and more stringent accounting obligations. You’ll also need to file your annual accounts with the Clerk of the Commercial Court.
Obligations specific to itinerant trade
Whatever legal status you choose, you’ll need to take a number of specific steps to become a traveling salesman. The most important? Obtaining a “carte de commerçant ambulant” (itinerant salesman’s card) if you operate outside your commune of residence.
This card, valid for 4 years and renewable, costs 30€. You need to apply for it at your local Centre de Formalités des Entreprises (CCI for retailers, CMA for craftsmen). Without it, you won’t be able to set up legally on the market or in the street!
You’ll also need to think about authorizations to occupy the public domain, such as parking permits, permission de voirie or requests for market stalls. Each commune has its own rules and fees. Our advice: contact municipal services directly for details.
For food businesses, add to this hygiene obligations: HACCP training, declaration to the town hall, compliance with health standards. These constraints are the same whatever your legal status, but they may influence your choice of professional insurance.
How to make the right choice for your project?
The choice of status depends above all on your ambitions and your personal situation. Are you starting out on a tight budget and want to test your concept? Micro-business is perfect. Already experienced and planning major investments? A sole proprietorship or EURL may be more suitable.
Our sales managers recommend that you make a 3-year projection: projected sales, necessary investments, foreseeable expenses. This analysis will help you identify the most advantageous tax and social status.
Don’t hesitate to enlist the help of a chartered accountant specialized in itinerant businesses. He or she can simulate different scenarios and advise you according to your specific situation. At Ecomag, we work with a network of professionals who know these issues inside out.
Remember that the status is not definitive! You can always evolve as your business develops. Many of our customers start out as micro-businesses, then switch to an EURL when their sales take off.
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Puis-je exercer en micro-entreprise avec un food truck ?
Absolument ! La micro-entreprise convient parfaitement pour débuter avec un food truck. Vous bénéficierez du taux de cotisations sociales réduit de 12,8% sur votre chiffre d'affaires. Attention toutefois au plafond de 188 700€ : si votre concept fonctionne bien, vous pourriez rapidement l'atteindre. Dans ce cas, il faudra envisager un changement de statut.
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Faut-il obligatoirement s'immatriculer au RCS ?
Cela dépend de votre activité ! Si vous vendez des marchandises (alimentaires ou non), vous devez vous immatriculer au Registre du Commerce et des Sociétés (RCS). Si votre activité est principalement artisanale (fabrication, transformation), c'est au Registre des Métiers (RM). Certaines activités mixtes nécessitent une double immatriculation.
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Combien coûte la création d'une EURL pour un commerçant ambulant ?
Comptez entre 200€ et 500€ pour les formalités de création d'une EURL : rédaction des statuts, dépôt du capital social, publication d'une annonce légale et immatriculation. À cela s'ajoutent les frais de tenue de comptabilité, généralement entre 1 500€ et 3 000€ par an selon la complexité de votre activité.
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Peut-on changer de statut en cours d'activité ?
Oui, c'est tout à fait possible ! Vous pouvez passer de micro-entreprise à entreprise individuelle, ou créer une société. Le changement se fait généralement en fin d'exercice fiscal pour simplifier les démarches. Nos experts recommandent de bien préparer cette transition avec un professionnel pour éviter les écueils fiscaux.
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La carte de commerçant ambulant est-elle obligatoire pour tous ?
Non, elle n'est obligatoire que si vous exercez en dehors de votre commune de domiciliation. Si vous vendez uniquement sur le marché de votre ville de résidence, vous n'en avez pas besoin. En revanche, dès que vous voulez vous déplacer dans d'autres communes, cette carte devient indispensable sous peine d'amende.
