Officially entering the candle market and the world of scented wax melts takes more than a good idea: you need to compile a solid file and follow precise administrative steps.
From preparing supporting documents (ID, proof of address, declaration of no convictions) to optional papers depending on your situation (declaration of exemption from seizure, diplomas for regulated activities, CAPE contract), each element helps your registration to be processed quickly so you can promote your products without delay. In this article, we focus on setting up a micro-enterprise, as it’s the most popular option when starting out, with relatively few constraints.
Good to know
This article is written in the French context. However, some points are based on EU directives VAT, Extended Producer Responsibility, or recognition of craft qualifications and therefore apply, with adaptations, across EU countries. Finally, certain obligations such as brand protection, opening a dedicated bank account, or vigilance against administrative scams go beyond France and concern many countries worldwide, though the competent bodies differ.
Online registration
Registration is mandatory and free to legally create a business in France. Tip: before you register, check that your chosen name is available, then reserve it. All procedures are detailed on the INPI website.
Prepare the supporting documents
Compulsory documents:
- A copy of your ID.
- Proof of business address (electricity, water, gas bill, etc.).
- A declaration on honour of no criminal convictions + a statement of parentage (dated and signed).
Optional documents:
- The declaration making your personal assets exempt from seizure (cannot be applied to your main residence; a voluntary step remains possible to protect other assets, but it is optional and must be done with a notary).
- For regulated activities (artisan): a copy of your diploma or authorisation to practise.
- The CAPE contract if you are receiving support with your project.
Where and how do I register?
Registration is done online via the Guichet unique des entreprises (managed by the INPI since 2023). This one-stop portal centralises all formalities for all legal forms. Your declaration must be made no earlier than one month before starting your activity and no later than 15 days after starting.
Create a personal account on the site, then complete the interactive form to declare the creation of your activity (commercial, craft, or liberal). You can register as a commercial activity (the most common) or a craft activity. If you are unsure about your eligibility for artisan status, refer to point no. 5 of this article.
What does this registration entail?
Once validated, your business will be listed in the National Business Register (RNE), which since 2023 has replaced the Trades Register.
- You will receive a SIRET number allowing you to invoice legally and make your tax and social declarations.
- Official authorisation to trade: you can invoice, open a business bank account, sign contracts, etc.
- Affiliation to URSSAF: you can declare your income and pay contributions for your social rights (pension, health, etc.).
For commercial activities, registration also involves the Trade and Companies Register (RCS). For a craft activity as a micro-entrepreneur (e.g. candle making), only registration with the RNE is required.
Registering with URSSAF
Once you have your SIRET number, don’t delay in activating your URSSAF account.
How do I create an URSSAF account?
To activate your URSSAF account, have your SIRET number and the affiliation notice to the Social Security for the Self-Employed (SSI) you will receive by post or email after your registration request. Then go to autoentrepreneur.urssaf.fr and follow the steps.
What must be declared and paid to URSSAF?
You must declare your turnover and pay your social contributions.
When creating your micro-enterprise, you will choose a declaration frequency (monthly or quarterly). The first declaration must be made 90 days after the end of the current period, even if you have no turnover.
In a micro-enterprise, contribution rates vary depending on the activity. In 2025, the applicable rates are:
- Sale of goods: 12.3% of turnover.
- Commercial or craft services: 21.2% of turnover.
- Unregulated liberal professions: 24.6% of turnover. (Not applicable to you.)
Attention
A declaration is compulsory even if you have no income. If you forget, you risk a fixed penalty of €52 per missing declaration.
Taxes and CFE
Creating a professional account with the tax authority is often forgotten, but necessary if you have to pay the business property tax (CFE).
What is the CFE (Cotisation foncière des entreprises)?
As a micro-entrepreneur, you must pay the CFE, except in the 1st year, when you can request an exemption using this form (Initial declaration 1447-C-SD (CFE)).
An exemption is also possible if:
- You are registered as an artisan; or
- You have no premises and your annual turnover does not exceed €5,000.
How is the CFE calculated?
If you work from home:
The amount due is based on turnover generated over 12 months corresponding to year N-2.
If you have business premises:
The CFE amount is based on the rateable value of property (subject to property tax) used for your activity two years earlier, i.e. year N-2.
In short, you won’t pay CFE in your first year, then you’ll pay it annually, unless your turnover is very low. The amount also depends on where you operate (premises or home).
Do I have to pay income tax as a micro-entrepreneur?
Please read the article below to understand when you are taxable. First, a reminder of the income tax bands in France:
The standard regime
You declare your annual ex VAT turnover on your income tax return.
The tax office applies an automatic flat-rate allowance to calculate your taxable base:
- 71% off your turnover for the sale of goods or accommodation.
- 50% off your turnover for services (BIC) (crafts, trade).
- 34% off your turnover for liberal (BNC) activities. Not applicable.
Example: You make €20,000 in turnover
€20,000 − 71% allowance = €5,800 taxable.
This amount is added to your other income: with nothing else, you’ll often remain in the 0% or 11% band.
Why is the allowance lower if you register as an artisan?
The tax office estimates that costs for this activity are lower than for the sale of goods, which involves purchasing raw materials, stock, logistics, etc.
The “versement libératoire” (withholding option)
You can choose the versement libératoire for income tax in 2025 if:
- Your household’s reference tax income (RFR) in 2023 does not exceed €28,797 for one share (single person) or €57,594 for two shares (couple).
- You comply with the micro-enterprise thresholds (€188,700 for sales, €77,700 for services in 2025).
How it works: you pay income tax together with your social contributions, applied directly to your turnover:
- 1% for the sale of goods.
- 1.7% for services.
- 2.2% for liberal activities.
Example: You make €20,000 in turnover
1% of €20,000 = €200 in income tax to be paid (together with your URSSAF charges, monthly or quarterly).
This option must be requested from URSSAF by 30 September to apply from the following year (or within 3 months of creating your micro-enterprise if you’ve just started).
What should I do if I want to register my activity as an artisan?
There is no state diploma in France specifically for candle making or the trade of chandlery that allows you to register as an artisan in this field. To obtain official artisan recognition, you have two options:
Hold a state-recognised diploma
You must present a diploma recognised in a related field (CAP applied arts, chemistry, fine arts…), but it’s not compulsory, not always relevant, and your application is not guaranteed to be accepted.
Have 3 years’ experience in candle making
You must prove at least 3 years’ experience in candle making, as a micro-entrepreneur, employee or self-employed, in France or in the EU. Once you have 3 years’ experience, artisan status will be recognised for candle production. Local Chambers of Trades (CMA) often support candle brand founders with these steps.
Obtaining artisan status can set you apart and add value to your business. However, it leads to a higher taxable base than that applied to the sale of goods. Weigh the benefits and fiscal implications before deciding.
VAT and thresholds under the micro-enterprise scheme
Value-added tax is an indirect tax on consumption. As an entrepreneur, you collect it from your customers to remit to the state. You are exempt while your turnover stays below a set threshold, but once exceeded, VAT becomes compulsory.
VAT exemption (franchise en base): sell without charging VAT
As a micro-entrepreneur, you are exempt from VAT as long as your turnover remains below the threshold for your activity.
For candle sales (commercial “buy-resell” activity), the ceiling is €85,000 in 2025. Staying under this limit, you do not charge VAT and have nothing to remit. Your invoices must state: “TVA non applicable, art. 293 B du CGI”.
Exceeding the threshold: charge and declare VAT
If your turnover exceeds the relevant threshold, you must charge VAT on your sales, declare it and remit it. In return, you can deduct VAT paid on your professional purchases. Note: in 2025, the proposal to reduce this threshold to €25,000 has been suspended and has not yet come into force. One to watch.
Different thresholds by country
VAT is governed by a European directive and applies in all member states. However, each country sets its own rates.
Additional obligations
Some obligations are often overlooked by micro-entrepreneurs. Here are the main ones:
Bank account
If you create a micro-enterprise or sole proprietorship (EI), a business bank account is not compulsory unless your turnover exceeds €10,000 for two consecutive years. Separating personal and business finances makes management easier.
Note: for companies (SAS, SARL, EURL, SASU), a business bank account is mandatory before registration.
Brand and intellectual property obligations
We recommend registering your brand or trading name with the INPI to protect your candle brand’s identity.
- Ensure you don’t use names or logos already protected to avoid disputes.
- Secure domain names and social media handles linked to your brand.
CITEO contribution
Since 1992, a regulatory obligation in the Environmental Code applies to businesses: Extended Producer Responsibility.
This principle holds companies responsible for the environmental impact of the products they place on the market. They must act to reduce this impact by organising the collection, management and recovery of end-of-life waste generated by their products.
By joining Citeo, you transfer your waste-management obligation in return for a financial contribution. This supports the national collection, sorting and recycling system, as well as initiatives encouraging the reuse of your packaging and paper across France. The contribution is €80 per year.
Good to know as well
Beware of scams
When you launch your business, you become a prime target for certain administrative scams. It’s not uncommon to receive fraudulent letters or invoices, sometimes imitating official bodies such as INSEE or URSSAF. These documents can look convincing, with logos, legal references and an official tone.
Read documents carefully before making any payment. If in doubt, contact the relevant official body.
Conclusion
Creating your micro-enterprise can feel daunting given the complexity of the steps, but once each stage is understood and well prepared, everything becomes smoother. Thanks to this simplified guide, you now have a clear view of the administrative obligations to launch your artisan candle brand legally. And if you haven’t yet read the guide “Launching your candle brand: a profitable and accessible market”, now is the perfect time it will help you refine your idea and lay the first foundations for your success.
And remember: every great adventure begins with a first step. So don’t wait, structure your project, formalise your activity, and bring your olfactory world to life with passion and professionalism.
