{"id":11486,"date":"2015-10-21T00:30:42","date_gmt":"2015-10-20T22:30:42","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11486"},"modified":"2024-09-26T17:05:32","modified_gmt":"2024-09-26T15:05:32","slug":"mineur-entrepreneur-individuel","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/mineur-entrepreneur-individuel\/","title":{"rendered":"Le mineur, entrepreneur individuel"},"content":{"rendered":"<p>Depuis la Loi Warsmann, entr\u00e9e en vigueur le 24 mars 2012, l&rsquo;enfant mineur peut devenir entrepreneur d\u00e8s l\u2019\u00e2ge de 16 ans. En revanche, il n&rsquo;a pas acc\u00e8s \u00e0 toutes les activit\u00e9s, notamment les activit\u00e9s commerciales. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, ne traite dans cet article que de l\u2019exercice en nom propre (sans cr\u00e9ation de soci\u00e9t\u00e9) d\u2019une activit\u00e9 par le mineur, \u00e9mancip\u00e9 ou non.<\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>Le mineur auto-entrepreneur<\/strong><\/span><\/h2>\n<h3><span style=\"text-decoration: underline;\">Auto-entrepreneur pour une activit\u00e9 commerciale<\/span><\/h3>\n<p><strong>Le mineur non \u00e9mancip\u00e9 ne peut acc\u00e9der \u00e0 la qualit\u00e9 de commer\u00e7ant<\/strong>, il lui est donc impossible de proc\u00e9der \u00e0 la cr\u00e9ation d\u2019une auto-entreprise commerciale.<\/p>\n<p><strong>Le mineur \u00e9mancip\u00e9, quant \u00e0 lui, a la possibilit\u00e9 de devenir commer\u00e7ant. Mais le Juge des tutelles doit l&rsquo;y autoriser <\/strong>\u00a0(lorsque la demande intervient au moment de l\u2019\u00e9mancipation) ou le Pr\u00e9sident du Tribunal de grande instance (lorsque la demande arrive plus tard).<\/p>\n<div class=\"encadre-style\">Il aura besoin de cette autorisation lorsqu\u2018il sollicitera son immatriculation au registre du commerce et de soci\u00e9t\u00e9s (<strong><a title=\"Qu\u2019est-ce que le RCS ?\" href=\"https:\/\/valoxy.org\/blog\/rcs-registre-commerce-societes\/\" target=\"_blank\" rel=\"noopener noreferrer\">RCS<\/a><\/strong>).<\/div>\n<h3><span style=\"text-decoration: underline;\">Auto-entreprise pour une activit\u00e9 artisanale<a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/01\/auto-entrepreneur.gif\"><img decoding=\"async\" class=\" wp-image-5360 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/01\/auto-entrepreneur.gif\" alt=\"auto-entrepreneur\" width=\"179\" height=\"179\" \/><\/a><\/span><\/h3>\n<p><strong>Tous les mineurs, \u00e9mancip\u00e9s ou non, peuvent devenir <a title=\"L\u2019auto-entrepreneur\" href=\"https:\/\/valoxy.org\/blog\/auto-entrepreneur\/\" target=\"_blank\" rel=\"noopener noreferrer\">auto-entrepreneur<\/a> pour l\u2019exercice d\u2019une activit\u00e9 artisanale.<\/strong><\/p>\n<p>Les mineurs non \u00e9mancip\u00e9s ont besoin de l\u2019accord des deux parents.<\/p>\n<p>Les mineurs devront n\u00e9anmoins respecter les crit\u00e8res suivants relatifs \u00e0 la qualification\u00a0:<\/p>\n<div class=\"encadre-style\">\n<ul>\n<li>Respect des obligations li\u00e9es \u00e0 l\u2019activit\u00e9 commerciale\u00a0: qualification, assurance, normes\u2026<\/li>\n<li>Immatriculation au R\u00e9pertoire des m\u00e9tiers\u00a0;<\/li>\n<li>Suivi d\u2019un stage pr\u00e9alable \u00e0 l\u2019installation.<\/div><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\">Auto-entreprise pour une activit\u00e9 lib\u00e9rale<\/span><\/h3>\n<p>S\u2019il respecte les conditions relatives \u00e0 l\u2019\u00e2ge minimum et \u00e0 l\u2019obtention des dipl\u00f4mes requis, <strong>tout mineur peut cr\u00e9er une auto-entreprise afin d\u2019exercer une activit\u00e9 lib\u00e9rale<\/strong><span class=\"exergue\"><strong>.<\/strong><\/span> Il n&rsquo;a cependant pas acc\u00e8s aux professions r\u00e9glement\u00e9es.<\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>Les mineurs entrepreneurs individuels (EI)<br \/>\n<\/strong><\/span><\/h2>\n<p><strong>Le mineur \u00e9mancip\u00e9 peut parfaitement exercer une activit\u00e9 sous forme d\u2019<a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-statut-unique-de-lentrepreneur-individuel-ei\/\" target=\"_self\" rel=\"noopener\">entrepreneur individuel (EI)<\/a>.<\/strong> Il lui faudra seulement obtenir l\u2019autorisation du Juge des tutelles ou du Pr\u00e9sident du Tribunal de grande instance s\u2019il souhaite exercer une activit\u00e9 commerciale.<\/p>\n<p><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1.png\"><img decoding=\"async\" class=\" wp-image-10733 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png\" alt=\"Le licenciement pour inaptitude\" width=\"74\" height=\"62\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1.png 640w\" sizes=\"(max-width: 74px) 100vw, 74px\" \/><\/a>En revanche, il est interdit au mineur non \u00e9mancip\u00e9 d\u2019exercer une activit\u00e9 sous cette forme. Il doit n\u00e9cessairement opter pour le r\u00e9gime de l&rsquo;EIRL.<\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>Les mineurs entrepreneurs individuels \u00e0 responsabilit\u00e9 limit\u00e9e (EIRL)<\/strong><\/span><\/h2>\n<p>En vertu de l\u2019<a href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006070721&amp;idArticle=LEGIARTI000022356196&amp;dateTexte=&amp;categorieLien=cid\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>article 389-8 du Code civil<\/strong><\/a>, \u00ab\u00a0<em>un mineur \u00e2g\u00e9 de seize ans r\u00e9volus peut \u00eatre autoris\u00e9, par ses deux parents (\u2026) \u00e0 accomplir seul les actes d&rsquo;administration n\u00e9cessaires pour les besoins de la cr\u00e9ation et de la gestion d&rsquo;une entreprise individuelle \u00e0 responsabilit\u00e9 limit\u00e9e\u00a0\u00bb.<\/em><\/p>\n<p><strong>Le mineur pourra donc effectuer seul les actes d\u2019administration<\/strong>, autrement dit les actes de gestion courante.<\/p>\n<p>En revanche, seuls ses parents peuvent effectuer les actes de dispositions (emprunt, cession,\u2026).<\/p>\n<p class=\"p1\"><div class=\"encadre-style\"> Compte tenu du faible succ\u00e8s du statut d\u2019EIRL, <span class=\"s1\">il n<\/span><span class=\"s2\">\u2019<\/span><span class=\"s1\">est plus possible de constituer une EIRL depuis le 16 F\u00e9vrier 2022. <\/span>La loi en faveur de l&rsquo;activit\u00e9 professionnelle ind\u00e9pendante (\u201cloi ind\u00e9pendant\u201d) cr\u00e9\u00e9 un nouveau <b>statut, unique, pour les entrepreneurs individuels<\/b>. Il comporte de nombreuses caract\u00e9ristiques de l\u2019<b>EIRL<\/b>, notamment l\u2019option pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS). Le patrimoine de l\u2019entrepreneur b\u00e9n\u00e9ficie d\u2019une protection de base, applicable <b>par d\u00e9faut et sans formalit\u00e9s<\/b>. Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/le-statut-unique-de-lentrepreneur-individuel-ei\/\"><span class=\"s3\">Le statut unique de l\u2019Entrepreneur Individuel (EI)<\/span><\/a> <\/div><\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>L\u2019imposition des revenus<\/strong><\/span><\/h2>\n<p><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1.jpg\"><img decoding=\"async\" class=\" wp-image-11397 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1-300x200.jpg\" alt=\"impots 3\" width=\"213\" height=\"142\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1-300x200.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1.jpg 539w\" sizes=\"(max-width: 213px) 100vw, 213px\" \/><\/a><\/p>\n<p><strong>Les mineurs \u00e9mancip\u00e9s d\u00e9clarent leurs propres revenus<\/strong> puisqu\u2019ils ne sont plus \u00e0 la charge de leurs parents.<\/p>\n<p>En revanche, concernant les mineurs non \u00e9mancip\u00e9s, les revenus qu&rsquo;ils g\u00e9n\u00e8rent sont report\u00e9s sur la d\u00e9claration des parents dans la cat\u00e9gorie des <a title=\"Les B\u00e9n\u00e9fices Industriels et Commerciaux (BIC)\" href=\"https:\/\/valoxy.org\/blog\/benefices-industriels-et-commerciaux\/\" target=\"_blank\" rel=\"noopener noreferrer\">BIC<\/a> ou des<a title=\"Les B\u00e9n\u00e9fices Non Commerciaux (BNC)\" href=\"https:\/\/valoxy.org\/blog\/bnc-benefices-non-commerciaux\/\" target=\"_blank\" rel=\"noopener noreferrer\"> BNC<\/a> en fonction de l\u2019activit\u00e9 exerc\u00e9e.<\/p>\n<div class=\"encadre-style\"><strong>A noter qu&rsquo;une d\u00e9claration s\u00e9par\u00e9e au nom du mineur est possible.<\/strong> Mais, dans ce cas, on ne le consid\u00e8rera plus comme \u00ab \u00e0 charge \u00bb. Cela peut \u00eatre int\u00e9ressant si les revenus de l\u2019enfant mineur sont importants.<\/div>\n<p class=\"p1\"><span class=\"s1\">Pour en savoir plus sur les mineurs entrepreneurs, consultez nos articles sur le blog de Valoxy : <\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/mineur-associe-societe-commerciale\/\"><span class=\"s3\">Le mineur, associ\u00e9 d\u2019une soci\u00e9t\u00e9 commerciale<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/mineur-dirigeant-societe-commerciale\/\"><span class=\"s3\">Le mineur, dirigeant d\u2019une soci\u00e9t\u00e9 commerciale<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Depuis la Loi Warsmann, entr\u00e9e en vigueur le 24 mars 2012, l&rsquo;enfant mineur peut devenir entrepreneur d\u00e8s l\u2019\u00e2ge de 16 ans. En revanche, il n&rsquo;a pas acc\u00e8s \u00e0 toutes les activit\u00e9s, notamment les activit\u00e9s commerciales. Valoxy, cabinet d&rsquo;expertise comptable dans&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6429,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-11486","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Un mineur peut-il exercer en nom propre ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le mineur qui a atteint l&#039;\u00e2ge de 16 ans r\u00e9volus peut devenir entrepreneur individuel (sans cr\u00e9ation de personne morale).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/mineur-entrepreneur-individuel\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Un mineur peut-il exercer en nom propre ? 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