Creating your own micro-business for artisanal candles: the steps to follow

Officially entering the scented candle and fondant market requires more than just a good idea: you need to put together a solid file and follow precise administrative procedures.

From the preparation of supporting documents (identity, address, non-conviction) to optional documents depending on your situation (unseizability, diplomas for regulated activities, CAPE contract), each element facilitates rapid processing of your registration so that you can promote your products quickly. In this article, we're going to look at the case of setting up a micro-enterprise, because this is the most popular status when you're starting out, with few constraints.

What you need to know
This article is written in the French context. However, certain points are based on European directives, notably VAT, extended producer responsibility and the recognition of craft qualifications, and therefore apply, in adapted forms, in all EU countries. Lastly, certain obligations, such as brand protection, opening a dedicated bank account or vigilance against administrative scams, go beyond the French framework and concern many countries around the world, although the competent bodies differ.

Online registration

Registration is compulsory and free of charge if you want to set up a business legally in France. Tip: before registering, check that the name you have chosen is available, then declare it. All the procedures are detailed on the INPI website.

Prepare the supporting documents

Mandatory supporting documents :

• A copy of your identity document.
• Proof of the company's address (EDF, water, gas bill, etc.).
• A sworn statement that you have not been convicted of a criminal offence + proof of parentage (dated and signed).

Optional supporting documents:

• The declaration of unseizability of your personal assets (cannot be applied to your main residence; a voluntary approach is still possible to protect other assets, but it is optional and must be done with a notary).
• For regulated activities (craftsmen): a copy of your diploma or licence to practise.
• The CAPE contract, if you are being supported in your project.

Where and how do I register?

Registration is done online via the Guichet unique des entreprises (managed by INPI since 2023). This one-stop shop centralises all the formalities for all businesses, whatever their status. The declaration must be made no earlier than one month before the start of business and no later than 15 days after the start.

You need to create a personal account on this site, then fill in an interactive form where you declare the creation of your business (commercial, craft, self-employed). You can declare your business as a commercial activity (the most common) or a craft activity. If you have any doubts about whether you are eligible for artisan status, please refer to point 5 of this article.

What does registration involve?

Once it has been validated, your business will be entered in the National Business Register (RNE), which has replaced the Trade Register since 2023.

• You will receive a SIRET number so that you can invoice legally and make your tax and social security declarations.
• Official authorisation to carry on your business: you can invoice, open a business bank account, sign contracts, etc.
• Registration with URSSAF: you can declare your income and pay social security contributions (pension, health, etc.).

For commercial activities, registration also involves the Trade and Companies Register (RCS). If you are running a craft business as a self-employed entrepreneur (e.g. making candles), you only need to register with the RNE.

Registration with URSSAF

Once you have obtained your SIRET number, don't delay in activating your URSSAF account.

How do I create an URSSAF account?

To activate your URSSAF account, take your SIRET number and the notification of affiliation to the Sécurité sociale des indépendants (SSI) that you will receive by post or e-mail after your application for registration. Then go to autoentrepreneur.urssaf.fr and follow the steps indicated.

What do I have to declare and pay to URSSAF?

You must declare your turnover and pay your social security contributions.
When you set up your micro-business, you will have chosen a reporting frequency (monthly or quarterly). The first declaration must be made 90 days after the end of the current period, even if you have not made any sales.

For micro-businesses, the rate of social security contributions varies according to the type of activity carried out. In 2025, the rates applied are as follows:

- Sale of goods: 12.3% of turnover.

- Commercial or craft services: 21.2% of turnover.

- Unregulated liberal professions: 24.6% of turnover. (This does not apply to you).

Please note
A declaration is compulsory, even if there is no income. If you forget, you will be liable to a flat-rate penalty of €52 per missing declaration.

Tax and CFE

Creating a pro space for tax is often forgotten, but necessary if you have to pay the cotisation foncière des entreprises (CFE).

What is the CFE (Cotisation foncière des entreprises)?

As a micro-entrepreneur, you must pay the Cotisation Foncière des Entreprises (CFE), except in the 1ʳᵉ year, when you can apply for exemption using this form(Déclaration initiale 1447-C-SD (CFE)).

Exemption from this tax is also possible if:

• you have declared yourself as a craftsman, or
• You have no premises and your annual turnover does not exceed €5,000.
  
  

How is CFE calculated?

If you run your business from home:

The amount due is calculated on the basis of turnover generated over a 12-month period, corresponding to the year N-2.

If you have premises:

The amount of CFE is calculated on the basis of the rental value of the property, subject to property tax, that the professional used to carry on his business two years previously, i.e. during the year N-2.

In short, you will not pay any CFE in the first year of business, and then you will have to pay it every year thereafter, unless your turnover is very low. The amount also depends on whether you operate from your premises or from home.

Do I have to pay tax as an auto-entrepreneur?

Please read the article below to find out when you are taxable and when you are not. First of all, a reminder of the income tax scale in France:

The standard system

At the end of the year, you declare your sales (excluding tax) on your tax return.

The tax authorities apply an automatic standard allowance to calculate the taxable portion:

• 71% of your turnover less for sales of goods or accommodation.
• 50% less of your turnover for the provision of services (BIC) (craft, trade).
• 34% less of your turnover if you are self-employed (BNC). This does not apply to you.

Example: Your turnover is €20,000

€20,000 - 71% allowance = €5,800 taxable.
This amount is added to your other income: if you have nothing else, you will often remain in the 0% or 11% bracket.

Why is the allowance lower if you declare yourself as a craftsman?
The tax authorities estimate that the costs of this activity are lower than for the sale of goods, which involves the purchase of raw materials, stocks, logistics, etc.

Payment in full discharge

You can opt to pay income tax in full discharge for 2025 if :

• Your household's reference tax income (RFR) in 2023 does not exceed €28,797 for one part (single person) or €57,594 for two parts (couple).
• You have complied with the micro-enterprise ceilings (€188,700 for sales, €77,700 for services in 2025).

How it works: you pay tax at the same time as your social security contributions, applied directly to your turnover:

• 1% for the sale of goods.
• 1.7% for the provision of services.
• 2.2% for self-employed activities.

Example: Your turnover is €20,000

1% of €20,000 = €200 tax payable (at the same time as your URSSAF charges, each quarter or month).

You should apply to URSSAF for this option before 30 September so that it can be applied the following year (or within 3 months of setting up your micro-business if you have just started up).

What do I have to do if I want to register my business as a craftsman?

There is in fact no state qualification in France dedicated to candle making or the craft of wax making that would allow you to be registered as a craftsman in this field. To be officially recognised as a craftsman, you have two options:

Have a state-recognised diploma

You must be able to present a recognised diploma in a related activity (CAP métiers d'art, chemistry, plastic arts, etc.), but this is neither compulsory nor necessarily appropriate, and your application is not guaranteed to be accepted.

Have 3 years' experience in candle making

You must have at least 3 years' experience in candle making, acquired as a self-employed or employed entrepreneur in France or the EU. Once you have 3 years' experience, you will be recognised as a craftsman for candle making. Local CMAs often help candle brand creators with these procedures.

Obtaining artisan status can help you stand out from the crowd and add value to your business. However, this status entails a higher tax base than that applied to activities involving the sale of goods. It is therefore essential to weigh up the advantages and tax implications before making your choice.

VAT and thresholds applicable to micro-businesses

Value added tax is an indirect tax levied on consumption. As an entrepreneur, you collect it from your customers and pay it to the government. You are exempt as long as your sales remain below a certain ceiling, but as soon as this threshold is crossed, it becomes compulsory.

Basic exemption: selling without applying VAT

As a micro-enterprise, you are exempt from VAT as long as your turnover remains below the threshold set for your activity.

For the sale of candles ("buy and sell" business activity), this ceiling is €85,000 in 2025. If you stay below this limit, you won't charge VAT and won't have to pay anything to the government. However, your invoices must state: "VAT not applicable, art. 293 B of the General Tax Code".

Exceeding the threshold: invoicing and declaring VAT

If your turnover exceeds the threshold in force, you will have to apply VAT to your sales, declare it and pay it back. In return, you will be able to deduct the VAT paid on your business purchases. Please note: in 2025, plans to reduce this threshold to €25,000 have been suspended and have not yet come into force. Something to keep an eye on.

Different thresholds in different countries
VAT is governed by a European directive and applies in all member countries. However, each country sets its own rates.

Additional obligations

Micro-entrepreneurs often forget about certain obligations. Here are the main ones:

Bank account

If you are setting up a micro-enterprise or a sole proprietorship, it is not compulsory to open a business account, unless your turnover exceeds €10,000 for two consecutive years. This allows you to keep your personal and business finances clearly separate, which simplifies management.

Please note: if you are setting up a company (SAS, SARL, EURL, SASU), you must have a business bank account before registering.

Trademark and intellectual property obligations

We advise you to register your trademark or trade name with the INPI to protect the identity of your candle brand.

• Be careful not to use names or logos that are already protected to avoid disputes.
• Remember to secure domain names and social network accounts linked to the brand.
  
  

CITEO contribution

Since 1992, companies have been subject to a regulatory obligation enshrined in the French Environment Code: Extended Producer Responsibility.

This principle means that companies are held responsible for the environmental impact of the products they put on the market. They must therefore act to reduce this impact by organising the collection, management and recovery of waste generated by their products at the end of their life.

By joining Citeo, you transfer your waste management obligation in return for a financial contribution. This helps support the national collection, sorting and recycling system, as well as initiatives to promote the re-use of your packaging and paper throughout France. The contribution is €80 per year.

Also worth knowing

Watch out for scams

When you launch your business, you become a prime target for certain administrative scams. It's not unusual to receive fraudulent letters or invoices, sometimes imitating official bodies such as INSEE or URSSAF. These documents may appear credible, with logos, legal references and a reassuring administrative tone.

Read the document carefully before making any payment. If in doubt, contact the official body concerned.

Conclusion

Setting up your own micro-enterprise can seem daunting, given the complexity of the process, but once you've understood and prepared for each stage, everything becomes much more straightforward. Thanks to this simplified guide, you now have a clear picture of the administrative obligations you need to meet to launch your own brand of handmade candles legally. And if you haven't yet read the guide "Launching your own brand of candles: a profitable and accessible market", now is the perfect time to do so: it will help you refine your idea and lay the foundations for your success.

And remember: every great adventure begins with a first step. So don't wait any longer, structure your project, formalise your business and bring your olfactory universe to life with passion and professionalism.

Launching your candle brand: a profitable and accessible market

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