Micro-entreprise (Vestafolio)

Required workflow

For a request within this simulator's scope:

1. Reuse answers already supplied. Ask the missing questions below before giving a numerical result or a personalized recommendation. Example values and schema defaults are not the user's answers. If supplied facts conflict with each other or the API's supported inputs, ask which fact to correct before computing. Do not change an explicit answer to make validation pass; branch defaults below apply only when the user has not contradicted them.
2. Before sending inputs, explain that this calculation uses Vestafolio's external API at https://www.vestafolio.com, summarize the fields and values to be sent, and obtain the user's agreement. Existing explicit approval for this destination and data scope is sufficient; do not ask again for calls it already covers. Installing or selecting the skill alone is not approval to transmit personal data. If the user declines, do not POST; offer the simulator link for manual use without prefilled inputs.
3. Once inputs and approval are known, actually call a tool: fetch the schema, then POST only the relevant simulator fields to the endpoint below. Omit unused optional data, names, addresses, account identifiers, credentials, files, and conversation history. No authentication is needed. Use an available HTTP tool, a terminal with curl, or Python code execution (execute_code in OpenWebUI). Python can use urllib.request; in browser-based Pyodide use await pyfetch(...) from pyodide.http. A Python environment does not need a shell to call the API.
4. Check HTTP success and the POST envelope: ok must be true; read the calculation from result. Ground the answer in that output, state relevant assumptions and limits. Offer the simulator link when useful for checking assumptions or exploring alternatives; respect requests for no links.

Writing a code block is not execution. Do not substitute mental arithmetic, remembered tax rules, or the worked example for a tool result. If execution or network access is unavailable, or the API fails, say the calculation could not be completed and provide the simulator link; do not invent its result or recommendation. A schema GET alone is not a completed simulation.

Response language

Reply in French whenever the user speaks or writes in French.

Computes cotisations sociales, impôt and net income of a micro-entreprise under the versement libératoire (VL) and under the barème progressif, and, when real professional expenses are provided, compares with the régime réel, with a recommendation. The numbers come from the API; the rates quoted below are the ones coded in the simulator, so you can explain a result, never to compute it yourself.

When to use

• "Should I opt for the versement libératoire?" / "Micro ou réel ?"
• "Micro-entreprise ou société ?" as a first quantitative step on the micro side
• Estimating net income of an auto-entrepreneur (BNC, services BIC, commerce), including the first year with ACRE
• Checking versement libératoire eligibility against the RFR N-2 condition

When NOT to use

• Comparing SASU vs EURL company structures (use vestafolio-sasu-vs-eurl)
• Choosing a legal form qualitatively (use vestafolio-choisir-regime)
• Revenue above the micro thresholds with no interest in the réel comparison

Revenue and expenses alone are not enough

For « Un ami souhaite lancer son entreprise pour faire du consulting. Il vise 50K€ de chiffre d'affaires et 10k€ de charges réelles. Quel régime adopter ? »:

• Keep annualRevenue: 50000 and chargesReelles: 10000; never replace supplied expenses with the example's or schema's default.
• Confirm the BNC activity and CIPAV affiliation. A planned launch suggests a first year; establish the creation date, months of activity and ACRE status. Ask the TMI (or household inputs to estimate it), fiscal parts and RFR N-2. Group related questions; do not repeat information already given.
• The first response should collect those missing inputs, not recommend micro-BNC or ACRE eligibility. No POST is needed until the inputs are known.
• Do not decide from the 34 % abattement versus expenses alone. The comparison also depends on social contributions, income tax and VL eligibility. A taxable-base comparison is not a net-income comparison.
• Even after execution, check the expense-basis limitation in Caveats before endorsing the returned micro-vs-réel recommendation or savings.

Example opening in French: « Je retiens 50 000 € de CA et 10 000 € de charges annuelles. Pour comparer les régimes, pouvez-vous préciser si ce conseil relève bien des BNC et s'il dépend de la CIPAV, puis sa date de création et son éventuel bénéfice de l'ACRE ? Il me faudra aussi sa TMI (ou les revenus et la composition de son foyer), ses parts fiscales et son RFR N-2. »

Questions to ask before calling the API

The Vestafolio simulator asks these questions, in this order, before it computes anything. Do the same: collect or confirm each answer (in French, with the simulator's wording), skip a question when its condition is not met, and never silently assume a default for a question marked (gate). If the user already gave an answer, do not ask again.

1. « Chiffre d'affaires annuel » → annualRevenue (euros encaissés dans l'année). Seuils micro : 83 600 € (BNC et services BIC), 203 100 € (vente de marchandises).
2. « Type d'activité » (gate) → activityType : « Profession libérale (BNC) » = bnc (activités intellectuelles, conseil, expertise) ; « Prestations de services (BIC) » = services (services artisanaux et commerciaux) ; « Vente de marchandises » = commerce (achat-revente, fabrication-vente).
3. Only if bnc — « Êtes-vous affilié à la CIPAV ? » (gate) → isCipavAffiliated. Simulator helper: « Oui : 23,4% de cotisations. Non : 25,8%. » The simulator defaults to Oui, so ask rather than assume; the answer is ignored for services and commerce.
4. « Comparer avec le régime réel » → « Charges réelles annuelles » → chargesReelles. Optional: the réel scenario is only computed when it is

   0. Examples the simulator gives — BNC : « Logiciel, matériel informatique, formation, assurance RC Pro, coworking » ; services : « Outillage, véhicule, fournitures, local, formation » ; commerce : « Stock, transport, emballage, local commercial ». Ask whenever the user mentions expenses or wants a micro vs réel verdict.

5. « Première année d'activité » (gate) → isFirstYear.
   • If Oui: « ACRE » — « Bénéficiez-vous de l'ACRE ? » (gate) → hasACRE (« Aide aux Créateurs et Repreneurs d'Entreprise : application de taux réduits de cotisations sociales la première année »). If Oui: « Création avant le 1er juillet 2026 » → acreCreatedBeforeJuly2026 (« Exonération ACRE de 50 % (au lieu de 25 % depuis juillet 2026) »). Then « Mois d'activité cette année » → monthsOfActivity (1 à 12 ; « Le seuil micro est proratisé l'année de création »). Send previousYearAboveThreshold and twoYearsAgoAboveThreshold as false only if the user has not supplied a conflicting history. If they report prior-year overruns and a first year, ask them to clarify before POSTing.
   • If Non: « CA au-dessus du seuil micro en N-1 » → previousYearAboveThreshold (« Le régime micro se perd après deux dépassements consécutifs (N-1 et N-2) »). Only if Oui: « CA également au-dessus du seuil en N-2 » → twoYearsAgoAboveThreshold (« Si oui, le régime micro ne s'applique plus cette année »). Send hasACRE: false and monthsOfActivity: 12 only for a consistent full-year profile. If the user explicitly reports ACRE or a shorter activity period, preserve that information and ask for clarification before POSTing. Explain that the API models ACRE only in the first year; do not treat this simulator limitation as proof that the user's situation is wrong.
6. « Connaissez-vous votre TMI ? » (gate)
   • Oui: « Tranche marginale d'imposition (TMI) » → marginalTaxRate, one of 0, 11, 30, 41, 45.
   • Non: ask « Autres revenus imposables du foyer » (« Salaires, pensions, loyers, etc. hors micro-entreprise »), « Situation » (Célibataire / Marié(e) / Pacsé(e)) and « Enfants à charge », then estimate the TMI the way the simulator does: call the impot-revenu tool with revenuNetImposable = other income + CA × (1 − abattement) (66 % of CA for BNC, 50 % for services, 29 % for commerce), the family situation, jointDeclaration true when married, partnerIncome 0 and the number of children, and use its marginalRate × 100 as marginalTaxRate.
7. Versement libératoire test (shown by the simulator next to the TMI): « Parts fiscales » → fiscalParts (1 célibataire, 2 couple, 2,5 couple avec un enfant…) and « Revenu fiscal N-2 » → previousYearIncome (revenu fiscal de référence de l'avant-dernière année). Ask both: the VL is only open when RFR N-2 ≤ 29 315 € × parts. If the user cannot answer, say the VL eligibility is unverified instead of assuming the simulator's 25 000 € default.

Rules and rates as coded in the simulator (2026)

• Micro thresholds: 83 600 € (BNC and services BIC), 203 100 € (commerce). Exceeding it does not end the micro regime immediately: the regime applies in year N unless the N-1 AND N-2 turnovers both exceeded the ceiling; the current year's overrun only counts for next year. In a creation year the ceiling is prorated by monthsOfActivity (month-level approximation).
• Abattements forfaitaires: 34 % BNC, 50 % services, 71 % commerce. Taxable income = CA × (1 − abattement).
• Cotisations sociales on turnover (CFP training contribution included): 23,4 % BNC CIPAV, 25,8 % BNC hors CIPAV, 21,5 % services, 12,4 % commerce.
• ACRE first year, creation from 1 July 2026 (25 % exemption): 17,6 % BNC CIPAV, 19,4 % BNC hors CIPAV, 16,2 % services, 9,4 % commerce. Creation before 1 July 2026 (50 % exemption): 13,6 % BNC CIPAV (the retraite complémentaire share is not exempted), 13,0 % BNC hors CIPAV, 10,9 % services, 6,3 % commerce.
• Versement libératoire on turnover: 2,2 % BNC, 1,7 % services, 1 % commerce, available only if RFR N-2 ≤ 29 315 € per part fiscale.
• Barème scenario: impôt = taxable income × TMI (no barème recomputation).
• Régime réel (when chargesReelles > 0, or forced when the micro regime is lost): bénéfice = CA − charges; cotisations TNS = 45 % of the bénéfice for services, 35 % for BNC and commerce; impôt = (bénéfice − cotisations) × TMI, floored at 0.
• Recommendation = the eligible option with the highest net income (VL needs both the RFR condition and the micro regime; réel is always eligible; if nothing micro is eligible the answer is reel). annualSavings = gap between the best and worst eligible options.
• recommendationText (French) is « Versement libératoire en micro-BNC/BIC recommandé », « Micro sans VL en micro-BNC/BIC recommandé », « Le régime réel peut être plus avantageux. Attention : comptabilité plus complexe et déclaration 2035. » or, when N-1 and N-2 both overran, « Seuil micro dépassé les deux années précédentes (N-1 et N-2) : le régime micro ne s'applique plus cette année, le régime réel est obligatoire. » A sentence is appended when this year's CA exceeds the (prorated) threshold.
• Practical reminders the simulator displays with a VL recommendation: the option must be requested from URSSAF before 30 September for the following year (or within 3 months of creation). With a réel recommendation: below the threshold the réel is not applied by default and must be requested, the option locks the business in for 2 years, and it requires full accounting with an expert-comptable.

How to call the API

Always fetch the canonical input schema first (fields, bounds, defaults):

GET https://www.vestafolio.com/api/tools/v1/micro-entreprise

Then POST the user's parameters (all amounts annual, in euros; rates in percent):

curl --fail-with-body --silent --show-error --max-time 30 -X POST https://www.vestafolio.com/api/tools/v1/micro-entreprise \
  -H 'Content-Type: application/json' \
  -d '{
    "annualRevenue": 50000,
    "activityType": "bnc",
    "isCipavAffiliated": false,
    "isFirstYear": true,
    "hasACRE": true,
    "acreCreatedBeforeJuly2026": false,
    "previousYearAboveThreshold": false,
    "twoYearsAgoAboveThreshold": false,
    "monthsOfActivity": 12,
    "marginalTaxRate": 30,
    "fiscalParts": 1,
    "previousYearIncome": 25000,
    "chargesReelles": 10000
  }'

Unknown fields are rejected (strict schema) — if you get a validation_error, re-read the schema from the GET endpoint rather than guessing field names. The API also rejects hasACRE: true without isFirstYear: true, and any N-1/N-2 overrun flag in a first year.

Interpreting the output

• recommendation — "micro_vl", "micro_ir" or "reel". Apply the expense-basis caveat below before interpreting recommendationText as a personal verdict.
• vlEligible — RFR N-2 condition; if false, present the versementLiberatoire block as « Non éligible », as the simulator does
• Scenario blocks (versementLiberatoire, baremeProgressif, and reel only when charges were provided or the micro regime is lost): socialCharges, incomeTax, netIncome, effectiveRate, isEligible (micro regime still applicable), threshold
• details.socialRate (fraction), details.acreReduction (present when ACRE applies) and details.vlRate — show the user how the rate was built; cfp is always 0 because the CFP is already inside the rates
• annualSavings — net-income gap between the best and worst eligible option; subject to the same expense-basis limitation when réel is included

Caveats

• Rates and thresholds as coded for 2025-2026; they change with finance and social-security laws. Estimates, not tax advice — say so.
• The réel scenario is a simplified TNS model, not a full accounting simulation; the barème scenario applies the TMI flat to the abattement income.
• Verify the net-income basis before comparing expenses: the current micro blocks' netIncome excludes professional expenses, whereas reel.netIncome includes them. The API's recommendation can therefore favor micro on an inconsistent basis when chargesReelles is positive. Disclose this limit; do not relay that ranking as a reliable micro-vs-réel verdict or silently rewrite the API result. The micro VL-vs-IR comparison uses the same basis.
• TVA and CFE are outside this calculation. Do not infer their thresholds, eligibility or amounts from these results; use current official sources for a separate question about them.
• The ACRE exemption legally runs to the end of the 3rd civil quarter after creation; the simulator approximates it as the first year.
• Interactive simulator, if useful to the user: https://www.vestafolio.com/simulateurs/micro-entreprise