Do I need an accountant as a micro-entrepreneur in France?

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I want to set up simple business here in France that does not charge TVA or need to pay an accountant.

  1. Can I produce accounts for the tax authorities for my business set up in France or does it have to be an accountant?
  2. Are tax and social charges paid from the first euro or can some money be earned to a certain level before tax and charges are paid?
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