Referral partners in France: status and tax declaration

Referral partner or commercial agent in France: what is the difference?

This guide describes French law only. Both receive commissions, but they are not the same job. The page “Devenir agent commercial indépendant” on Service Public Entreprendre (the French government’s portal for businesses, in French) draws the distinction:

Point	Referral partner (apporteur d’affaires)	Commercial agent (agent commercial)
What they do	They only put the company and the client in touch (our translation).	An agent entrusted, on a permanent and independent basis, with negotiating and possibly concluding contracts.
Register	No special register.	Registration in the special register of commercial agents (RSAC) within 15 days of starting the activity.
End of the relationship	No end-of-contract compensation.	A regime specific to commercial agents.

If you negotiate on behalf of a company on a lasting basis, you move closer to a commercial agent, and the rules change. Have this specified in writing.

Occasional or habitual: do you need a status in France?

This is the most frequently asked question, and the one with the most contradictory answers. Here is what the official French sources we opened say, and what they do not say.

On the tax side, being occasional does not make the commission disappear. The BOFiP (BOI-BIC-DECLA-30-70-20), the French tax administration’s official commentary, states about the declaration the paying company must file that it does not matter whether these sums pay for an activity carried out as a main or a secondary occupation, or whether they are received habitually or occasionally (our translation).
Since 2024 income declared in 2025, that declaration covers commissions, brokerage fees and professional fees above €2,400 per year for the same recipient (the threshold was €1,200 before). Above that threshold, the tax administration therefore knows about these payments.
On these sites we found no “occasional referrer” regime that would exempt you from a status or a declaration. For a single commission received as a private individual, the section to use depends on your situation: ask your personal tax office (service des impôts des particuliers) through the messaging service of your online account.
As soon as the activity is repeated, or as soon as you are asked for an invoice, you need a business. The micro-enterprise is the lightest form.

French micro-enterprise: the steps and the figures to know

According to Service Public Entreprendre, the micro-enterprise is a simplified tax and social security regime for sole proprietorships. The steps:

You register online on the business formalities portal (guichet des formalités des entreprises). It is free, except for commercial agents, who pay for their registration in the RSAC.
You invoice your commissions to the company that owes them to you.
You declare your turnover to Urssaf every month or every quarter, even when it is zero (Urssaf autoentrepreneur portal), and you pay your social contributions on that turnover.
You carry your turnover over to your annual income tax return.

Benchmark	Figure	Source
Turnover threshold, services	€83,600 (2026)	Service Public Entreprendre, French Ministry of the Economy
Turnover threshold, sale of goods	€203,100 (2026)	Service Public Entreprendre, French Ministry of the Economy
Flat-rate allowance before tax	50% (services, BIC category), 34% (BNC category)	French Ministry of the Economy
Flat-rate withholding (versement libératoire), if you chose it and are entitled to it	1.7% (services, BIC category), 2.2% (BNC category)	French Ministry of the Economy

The category of your activity (commercial, BIC, or non-commercial, BNC) is set when you register: it determines which line of the table concerns you. Social contribution rates change regularly; check them on the Urssaf site when you start.

How do you declare commissions for tax in France?

For a micro-enterprise, the page “Micro-entrepreneurs : comment déclarer vos revenus ?” of the French Ministry of the Economy describes two cases:

Standard regime: you enter your turnover on the supplementary return 2042-C-PRO. The administration applies the flat-rate allowance, then the income tax scale.
Flat-rate withholding (versement libératoire): you pay the tax at the same time as your contributions, at a fixed rate on your turnover. You still fill in form 2042-C-PRO, in the part provided for this regime.

Keep your invoices and payment statements. If a payer subject to this obligation pays you more than €2,400 in commissions in the year, it declares them on its side: the two amounts must match. Whether the payer declares or not, it is up to you to declare your commissions.

Employee and referral partner in France: is combining them allowed?

In principle yes. The page “Comment cumuler les statuts de salarié et de micro-entrepreneur ?” states that it is in principle possible to combine the two. The limits it recalls:

the duty of loyalty and fidelity towards your employer, which exists even without a clause: discretion, confidentiality, not harming its interests;
the exclusivity clause, possible in a full-time contract, which then forbids any secondary professional activity;
no competition with your job, and an activity carried out outside your working hours.

Reread your employment contract before you start. If in doubt, ask for your employer’s written agreement.

And at Ryze?

The Ryze My Life program terms mention micro-entrepreneur status in France among the statuses that allow you to invoice. What these partner terms say:

You act as an independent, under a status that lets you invoice: micro-entrepreneur for example, or a company. Without a compliant invoice, no payment.
Your role as a referral partner: passing on the contact of a prospect who has agreed to be contacted. The publisher handles the sale, sets the prices and collects payment.
The commission is in euros, excluding tax, according to the published rate card. It arises on the first payment received from the client and is paid by bank transfer 30 days end of month after your invoice.
You alone bear your social contributions, your taxes and, where applicable, the VAT that applies to your status.
The contract is governed by Swiss law. A person residing in the European Union keeps the mandatory protections of the law of their country.

So there is no “no status” option at Ryze: if you do not have a business, that is the first thing to sort out. The details of the role are on the Become a referral partner page. If you live in Switzerland, read the Switzerland guide.

Frequently asked questions

What legal status does a referral partner need in France?

There is no specific “referral partner” (apporteur d’affaires) status in France. To invoice commissions, the simplest route is a sole proprietorship under the micro-enterprise regime, registered online on the French business formalities portal (guichet des formalités des entreprises). A company is also possible.

Can a private individual in France receive a one-off commission without any status?

On the official sites we consulted, we found no regime that exempts a commission from being declared because it is occasional. According to the BOFiP, the person or company paying it must itself declare it to the French tax administration above €2,400 per year and per recipient, whether the payment is habitual or occasional (the threshold was €1,200 up to 2023 income). For a one-off case, ask your tax office.

How do you declare commissions as a French micro-enterprise?

You declare your turnover to Urssaf every month or every quarter, even when it is zero. You then carry it over to your income tax return, on form 2042-C-PRO. The administration applies a flat-rate allowance before calculating the tax, unless you opted for the flat-rate withholding (versement libératoire).

Is there a cap on commissions in France?

There is no cap on commissions as such, but the micro-enterprise regime has a turnover threshold: €83,600 for services in 2026. Above it, you change regime; you do not lose the right to work.

Can you be a referral partner in France while employed?

In principle yes. Service Public states that it is possible to combine employee status and micro-entrepreneur status, provided you respect your duty of loyalty and any exclusivity clause, do not compete with your employer and work outside your working hours.

What is the difference between a referral partner and a commercial agent in France?

A commercial agent is an agent entrusted, on a permanent and independent basis, with negotiating and possibly concluding contracts for a company; they must register in the special register of commercial agents. A referral partner only puts the company and the client in touch.

Sources

Last updated: October 6, 2026. Sources consulted on that date:

General information on French law, not legal, tax or social security advice. Check your case with your tax office and with Urssaf.

Referral partners in France: status, micro-enterprise, declaration