Which legal structure for a TCG card shop in France?

It is the question almost every future shop owner asks: micro-enterprise, sole trader, EURL or SASU? For a card shop, the choice is not only about social contributions. It also decides the VAT on your sealed purchases, the protection of your assets and how a landlord or a bank sees your project. Here is what matters, with the thresholds in force in 2026.

What makes a card shop different

Three traits weigh on the choice. Stock: sealed product is bought ahead, often in volume, from distributors who charge VAT. Buybacks: as soon as you buy cards from private individuals, you keep a police register, and the resale falls under the VAT margin scheme. The public: tournaments and game nights make the shop a busy place, with a commercial lease and insurance to match.

Micro-enterprise: simple, but VAT comes fast

It is the quickest structure to open and the lightest to run. In 2026 it remains available as long as turnover from sales of goods, excluding VAT, does not exceed €203,100 over the previous year or the one before. Social contributions are calculated on turnover, not profit: with thin margins on sealed product, run the numbers before you start.

The real trap is elsewhere: the VAT exemption (franchise en base), often confused with the micro regime. In 2026, for sales of goods, it applies while the previous year's turnover stays at or below €85,000. Within the year, above €93,500, VAT is due from the day the threshold is crossed. A shop selling displays and boxes reaches these amounts quickly.

The exemption has a downside specific to shops: you do not charge VAT, but you cannot recover the VAT your distributors charge you either. On sealed stock bought with 20% VAT, the difference shows. Depending on your purchases, opting out of the exemption can pay off: look at it with your accountant.

Sole trader under the real regime

Same person, same simple set-up, but no turnover ceiling: profit is calculated after real costs, from rent to stock. Since 15 May 2022, a sole trader's personal assets are separated from business assets by default: your personal property is, in principle, no longer liable for the shop's debts.

EURL or SASU: setting up a company

A company is a person distinct from you. The shareholder's liability is limited to contributions, and share capital can start at €1. Formalities cost more: articles of association, capital deposit, legal notice, then full accounts every year.

• EURL: the manager is covered by the self-employed scheme. The company is subject to income tax by default, with an option for corporate tax.
• SASU: the president is treated as an employee under the general scheme. Contributions are higher for the same income, but nothing is due if no pay is drawn. The company is subject to corporate tax by default.

A company can reassure a commercial landlord or a bank financing the opening stock. It also makes it easier to bring in a partner, a common case when two players open a shop together.

What does not change with the structure

• Buying cards from private individuals requires a prior declaration to the prefecture or sub-prefecture, and a police register kept for every buyback.
• Once the shop charges VAT, reselling second-hand cards falls under the VAT margin scheme (article 297 A of the French tax code), while new items stay taxed at 20% of the sale price.
• The commercial lease, professional liability insurance and distributor accounts are needed whatever the structure.

Deciding with three questions

• What turnover in year one? Above €85,000 of sales, the VAT exemption will not last.
• How much sealed product bought with VAT? The larger it is, the more VAT recovery matters.
• Alone or with partners, and with what financing? A partner or a loan points towards a company.

With these three answers, an accountant can model the scenarios in an hour. It is probably the most profitable expense of the opening.

Once the shop is registered and charges VAT, Echo TCG automatically applies standard VAT to new items and margin VAT to second-hand ones, and keeps the police register for every buyback.

2026 thresholds checked on service-public.gouv.fr on 26 September 2026. This article is for information only and does not replace advice from an accountant or a lawyer.