Is it compulsory to be registered as a sole trader to work as a self-employed tattoo artist?

No. You can also practise as a limited company, as a sole trader on the actual income scheme, or as an employee of a studio. But the micro-enterprise, still often referred to as an ‘auto-entreprise’, remains the most common starting point for a tattoo artist setting up on their own. It can be set up online, requires no capital, involves minimal administration, and your social security contributions are calculated based on what you actually earn. For a business as irregular as tattooing, especially in the first few months, this is a real advantage. This status also has its limitations: a turnover cap, and, above all, the inability to deduct your actual expenses, which quickly becomes a burden as rent, equipment and consumables costs rise. Many tattoo artists therefore start out as micro-enterprises, then move to a different status as their business grows. The right choice depends on your situation: if you’re unsure, a consultation with a chartered accountant before you start costs very little and helps you avoid mistakes that could end up costing you dearly.

Can you set up your own small tattoo business without a hygiene certificate?

Technically, there’s nothing to stop you from registering a micro-business. However, you won’t be able to practise tattooing legally without the health and hygiene certification and without registering your business with the ARS. Since the decree of 5 March 2024, the training course lasts at least 21 hours over three days, including seven hours of practical training, and it is the ARS that issues the certification, which is valid for five years. You must then register your business with the ARS in the area where you practise, before seeing your first client. In other words, legal status and health compliance are two separate processes, and you need both. The most logical order is: book your training, obtain your certification, register your business, prepare your workplace, then register with the ARS. Our guide to registering with the ARS sets out each step and the deadlines you need to be aware of if you hold an old certificate. And to be clear: a tattoo artist without certification has no place on Tat's It.

How does the VAT exemption work?

As long as your annual turnover remains below a certain threshold, you qualify for the VAT exemption scheme: you do not charge VAT to your customers and you do not pay it to the tax authorities. Your invoices must therefore include the legal statement indicating that VAT is not applicable. This is simpler to manage and makes your prices clearer for your customers. On the other hand, you cannot reclaim the VAT paid on your purchases of equipment, which is important if you invest heavily. Please note: the VAT exemption thresholds have been subject to reforms and debate in recent years, and they change regularly. We prefer not to give you a figure that might be out of date by the time you read this. Check the current threshold directly on the Urssaf website, via Service Public, or with a chartered accountant. And keep an eye on your turnover throughout the year: exceeding the threshold triggers VAT obligations, sometimes from the very month you exceed it.

How are social security contributions calculated for a self-employed tattoo artist?

These are proportional to your actual turnover. You declare what you have actually received each month or each quarter, depending on the option you choose, and a rate set according to your business category applies. No income, no contributions: this is the major advantage of the scheme for a profession with irregular income. The exact rate depends on how your business is classified and changes regularly, so check it on the Urssaf website when you set up your business, and then every year. The classic pitfall is spending everything as soon as it comes in. Contributions are due after the event, and a busy quarter can turn into a difficult bill to settle if you haven’t put anything aside. The lifesaving habit: whenever you receive payment, automatically transfer the amount corresponding to your contributions into a separate account. You won’t see it, you won’t spend it, and when it’s time to make your declaration, everything is ready.

When should you change your status?

When micro-enterprise status no longer suits you. There are two common warning signs. The first is the turnover cap: if you’re approaching it, you need to plan ahead, because exceeding it for a sustained period will take you out of the scheme. The second, more insidious factor, is your actual expenses. As a micro-enterprise, you cannot deduct your actual expenses: a flat-rate allowance is applied when calculating tax. As long as your expenses remain modest, this is advantageous. But as soon as you’re paying commercial rent, buying expensive equipment or using a lot of consumables, switching to the actual expenses scheme may become more beneficial. There are other triggers too: a desire to take on staff, form a partnership, or open a proper shop. Changing your status isn’t a failure; it’s a sign that your business is growing. Ideally, you should review your situation annually with a chartered accountant, before you find yourself with your back against the wall. A planned switch can be prepared in a matter of weeks. A forced switch will ruin a whole quarter for you.

Do you need premises to work as a sole trader?

You need a compliant premises, whatever your status. The regulations require that tattooing be carried out exclusively in a room dedicated to this activity, which is thoroughly cleaned every day, with surfaces disinfected between each client, a sterilisation protocol in place and single-use equipment. Your registration with the ARS is, in fact, linked to this specific premises. Tattooing in your living room or kitchen, even as a micro-business and even with a certificate, does not comply with these rules. You have two options when starting out: renting a station in an existing, fully-fitted studio, or opening your own premises, which must be compliant from the outset. The first option allows you to get started with a lower initial investment and to benefit from the support of a team. The second gives you complete independence, but with higher fixed costs. Many tattoo artists start by working in a studio, then open their own shop once they’ve built up a steady client base.

Can you rent a workstation in a studio as a sole trader?

Yes, it’s actually a very common way of working. You remain self-employed: you invoice your own clients, manage your own social security contributions, and pay the studio rent or a fee for the use of the workstation. It’s an excellent way to get started with premises that are already up to standard, without a heavy financial outlay. However, you need to be careful about one thing: the line between self-employment and disguised employment. If the studio sets your working hours, dictates your clients, your prices and your methods, and you are entirely dependent on it, the relationship may resemble one of subordination, and the authorities may reclassify it as an employment contract. A clear, written contract, specifying what you are renting and what falls within your freedom to organise your work, protects both parties. Have it checked by a professional if you have any doubts. And don’t forget that your ARS declaration must state the address of the studio where you actually carry out your work.

Self-employed tattoo artist: getting off to a good start

To set up your own tattoo business, you’ll need three things, in this order: your hygiene certification, your legal status (usually as a micro-enterprise), and your registration with the ARS for your place of business. A micro-enterprise is often a good place to start: you can set it up online, contributions are proportional to your takings, and the bookkeeping is straightforward. It does, however, have its limitations, which it’s best to be aware of before committing to it for ten years.

You chose this profession to draw and tattoo, not to fill in forms. Neither did we, and we aren’t even tattoo artists: yet we had to get stuck in to launch Tat’s It. The good news is that the paperwork for a tattoo artist just starting out is less painful than a six-hour session on the ribs. (Not by much.)

Why a micro-business is often the first choice

A quick creation

You can set up your micro-business online, via the one-stop shop for business registration, without any share capital. You register your business, choose your options and obtain your SIRET number. For a tattoo artist just starting out, often whilst working another job or finishing an apprenticeship, this simplicity means you can focus your energy on designing rather than on paperwork.

Fees that are based on your activity

Your contributions are calculated based on the turnover you’ve actually received. A quiet month, with no sessions invoiced, costs you nothing in contributions. In a profession where your bookings can go from full to empty depending on the season, you never pay for a month when you’ve earned nothing.

A streamlined management system

No full set of accounts: just a cash book to keep up to date, and, depending on your business, a purchase ledger. It still requires some discipline, but it’s easily manageable on your own when you’re just starting out.

The steps, in the correct order

Step	What you do	Why at that particular time?
1	Training and hygiene certification	Compulsory for tattooing, whatever your status
2	Setting up the micro-business	To invoice legally
3	Professional indemnity insurance	Before your first client
4	Preparing the premises	Dedicated room, sterilisation, waste disposal
5	Declaration to the ARS	Before you start, for this specific location
6	Management tools	Booking, invoicing, payment tracking

Hygiene certification

Since the decree of 5 March 2024, the health and hygiene training course lasts at least 21 hours over three days, including seven hours of practical training, at an organisation accredited by the ARS. The ARS issues your certificate, which is valid for five years. Everything is set out in detail in our guide to ARS registration, including the deadlines in 2027 and 2028 for older certificates.

We know a thing or two about this. Léo, one of our team, had his first tattoo done at home by someone who’d only just bought their machine. No training, no certification, no registration. The result: a botched tattoo, poor healing, and a touch-up by a proper tattoo artist costing around a hundred euros. Certification is exactly what sets these two people apart.

The declaration to the ARS

This must be done with the ARS in the area where you practise, before you take on your first client, usually online. It is linked to a specific premises, as the Auvergne-Rhône-Alpes ARS points out: if you change studios, you must submit a new declaration. The documents required, the agreements and the procedures for multiple premises are explained step by step in our article on how to register your business with the ARS.

Professional indemnity insurance

A tattoo penetrates the skin. In the event of a dispute with a client, for example, following a complication, the financial consequences can be severe. You should take out professional indemnity insurance tailored to tattooing right from the start, not after the first problem arises. Compare several quotes and check that the cover properly reflects your actual business activities.

What is and isn’t covered by the micro-enterprise scheme

VAT registration

If your annual turnover is below a certain threshold, you do not charge VAT. Your invoices simply include the relevant legal notice. It’s simpler, and your prices are clearer for your customers.

The thresholds have changed in recent years and remain a subject of debate. Rather than giving you a figure that may well be out of date by the time your first tattoo has healed, we refer you to the official sources: Urssaf and Service Public. Keep an eye on your turnover throughout the year: exceeding the threshold may trigger VAT obligations sooner than expected.

Actual non-deductible expenses

This is the most underestimated aspect. As a micro-business, you cannot deduct your actual expenses: needles, cartridges, ink, gloves, cling film, sterilisation costs and studio rent. Instead, a flat-rate allowance is applied to work out your tax. As long as your expenses are modest, it’s fine. When they rise, a full-cost accounting scheme can become more advantageous. And in the tattoo industry, the cost of consumables can mount up quickly.

Do you work in a studio or do you have your own premises?

Post a vacancy

It’s the choice of many tattoo artists just starting out: premises that are already up to standard, a steady stream of walk-in customers, colleagues to chat with, and a low initial investment. You remain self-employed, you invoice your clients, and you manage your own social security contributions.

Be careful not to cross the line into disguised employment: if the studio dictates your working hours, your clients, your prices and your methods, the arrangement may be reclassified as an employment contract. A clear, written contract protects everyone.

Open your own shop

Greater independence over your image, your working hours and how you run your business, but much heavier fixed costs: commercial rent, compliance with building regulations, and premises insurance. Many tattoo artists move into their own premises after an initial period working in a studio, once they’ve built up a client base. This is also often the time to discuss your business status again with a chartered accountant.

Tips to help you avoid unpleasant surprises

A separate bank account for your business, even if it isn’t yet compulsory for you. That way, you’ll finally have a clear picture of how much you’re actually earning.
An automatic provision: every time you receive payment, transfer your contribution into a separate account. Your quarterly tax return will never again come as an unpleasant surprise.
Invoices and real-time tracking, rather than a shoebox full of receipts at the end of the quarter.
A deposit is required at the time of booking, with clear cancellation terms. This is what protects your time from no-shows, and our article on missed appointments explains how to put this in place.
Prices that put food on the table. Work out what an hour’s work really costs you, including design and preparation, before setting your rate. And stick to it: a tattoo isn’t something to be haggled over.

This last point is particularly important to us. Too many talented tattoo artists cannot make a living from their art, often because they underestimate their costs or give in to haggling. Your price covers your design, your time, your sterile equipment and your years of training. Don’t sell yourself short.

How do you set your price?

This is a question that many tattoo artists tackle on a hunch, by looking at what others are doing. This is the wrong approach: others don’t have your overheads, your workload or your skill level. Here’s a more sound way of thinking about it.

Add up your monthly expenses: rent for your workstation or premises, consumables, sterilisation, insurance, subscriptions, software, travel and training.
Estimate your actual billable hours. Not just the hours you’re present: sketching, discussions with clients, and setting up and cleaning the workstation take up a huge amount of time, which isn’t billed directly.
Add up your expenses and what you actually need to earn to make ends meet, taking into account quiet periods and holidays.
Divide: you get the minimum rate for an hour’s work to ensure your business is viable.

The result is often surprising, and that’s the whole point of the exercise. It also explains why a minimum flat rate for small designs isn’t just a whim: your fixed costs per session are the same whether it takes ten minutes or an hour. It’s also your best response to the famous “how much for a small one?”, sent without a photo, without specifying the size or the location.

Common mistakes in the first year

Accept all designs, even those that aren’t in your style. Your portfolio is what you tattoo: a design outside your specialism won’t bring you the clients you want.
Don’t ask for a deposit for fear of putting customers off. Those who are put off by the idea of a deposit are often the ones who wouldn’t have come anyway.
Mixing personal and business accounts, only to discover at the end of the year that the business is bringing in less than you thought.
Don’t forget administrative deadlines: declaring turnover, renewing certification, and submitting a new ARS declaration if you move house.
Managing your appointments across five apps at once, juggling private messages, text messages and a notebook. It’s a recipe for double bookings.

None of these mistakes are fatal. They can all be corrected, but it’s much easier to do so when your client file fits on a single page than when it fills an entire notebook.

When should you seek advice?

You don’t necessarily need a chartered accountant to run a micro-business day-to-day. They become invaluable at three key moments: before you set up, to confirm your choice of business structure; when your turnover approaches certain thresholds; and before a major investment, such as opening a shop. An hour with them before making a decision costs less than three evenings spent sorting out a mistake afterwards.

Find out more

You’ve got your licence, your certification is in the bag, and your business account is no longer mixed up with your personal expenses: all that’s left is to fill up your bookings. Now we’re finally getting to the bit about tattoos. Tat’s It Pro gives you a booking system, a messaging service to chat with your clients and send quotes, and a showcase profile featuring your portfolio, for €29.90 a month with no long-term commitment, a 30-day free trial and no commission on your bookings.

An idea, a tattoo, Tat’s It.