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Before you start

1
  • Activity classification
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Legal forms

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  • Sole Proprietorships
    • Sole Proprietorship in France
    • Making sense of short-term furnished rentals in France
    • Micro-Entreprise
      • Micro-entreprise in France: simple regime, real obligations
      • Bookkeeping for micro-entrepreneurs
      • My micro-entreprise is registered! What’s next?
      • Can You Have Only One Client as a Micro-Entrepreneur in France?
      • Frais de Débours
      • Versement Libératoire
    • Entreprise Individuelle
      • Entreprise individuelle under the real regime in France
      • The 2026 Reform of Social Contributions for the Self-Employed in France
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Taxes and Social Charges

8
  • VAT
    • VAT and E-commerce B2C – selling goods and digital services from France
    • Crossing VAT Threshold
    • VAT rules for Businesses Importing Goods to France
    • Advance payments on VAT in July and December – Acomptes sur TVA
    • VAT and Trading with UK
    • VAT on Virtual Events
    • CFE Tax – Cotisation Foncière des Entreprises
  • Social Charges (URSSAF)
    • The 2026 Reform of Social Contributions for the Self-Employed in France
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Running your business

7
  • SIREN, SIRET, APE, EORI and other abbreviations
  • Professional insurance in France: what each type covers and when it is compulsory
  • Creating a professional account on the tax website
  • Creating an Invoice – Legal Obligations
  • APE/NAF code – what it is and how to change it
  • Jeune Entreprise Innovante (JEI) status
  • Facture Electronique – Electronic Invoicing
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  • Jeune Entreprise Innovante (JEI) status

Jeune Entreprise Innovante (JEI) status

5 min read

Table of Contents
  • 1. Conditions to Qualify for JEI Status
    • Company Profile
    • Innovation Requirement
    • R&D Expenditure Threshold
  • 2. Eligible R&D Activities
  • 3. Eligible R&D Expenses
    • Personnel Costs
    • Intellectual Property Costs
    • External R&D and Assets
  • 4. JEI Status for Subsidiaries
  • 5. Tax Benefits of JEI Status
    • Corporate and Income Tax Exemptions
    • Local Tax Exemptions
    • Capital Gains Exemption
    • State Aid Limitation (De Minimis Rule)
    • Combination with Research Tax Credit (CIR)
  • 6. Social Security Exemptions
    • Eligible Personnel
    • Duration and Caps
  • 7. Contributions Not Covered by the Exemption
  • 8. How to Obtain JEI Status
    • Self-Declaration
    • Tax Ruling (Rescrit Fiscal – Recommended)
    • Response Time and Renewal
  • Conclusion

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Updated on 25 April 2026
APE/NAF code – what it is and how to change itFacture Electronique – Electronic Invoicing

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