Auto-entrepreneur (officially: micro-entrepreneur) is the simplest legal route to invoicing clients in France. Freelance developers, designers, consultants, content creators, copywriters, and most artisans use it. Registration is free, online, and gives you a SIRET — the number you'll put on every invoice — in one to four weeks.
It's a tax and social regime, not a company. You pay URSSAF cotisations as a percentage of revenue: roughly 22% for services (BNC), 12% for trade (BIC vente), with annual ceilings (€77,700 for services, €188,700 for trade in 2026). Revenue declarations are filed monthly or quarterly through autoentrepreneur.urssaf.fr.
The single decision that matters most is your activity category. Liberal services (BNC), commercial services (BIC), and trade route to different caisses with different rates. Changing later means closing and reopening the business, so think about it before you submit.