According to European Commission, micro enterprises (or microbusinesses) are companies run by a maximum of 10 people with an annual turnover and total balance sheet below 2.000.000 EUR.
In France, running a microbusiness (as an auto-entrepreneur or micro-entrepreneur) implies abiding by a tax policy specifically designed for companies with low turnovers.
Article 102 ter of the GTC defines a special declaratory scheme for non-trading profits (classified as BNC, for bénéfices non-commerciaux).
In other words, for industrial and commercial benefits (classified as BIC, for bénéfices industriels et commerciaux).
A minimum flat-rate reduction of 305 EUR is to be applied to the micro enterprise regardless of their tax status.