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What Legal Status to Sell CBD in France? Complete Guide 2026
You want to sell CBD in France but don't know which legal status to choose? Auto-entrepreneur, SASU, EURL, SARL or SAS: each legal form has its advantages and limitations for a cannabidiol business. This guide compares the 5 most suitable statuses for CBD sales, with costs, obligations and concrete recommendations for 2026.
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Can you legally sell CBD in France in 2026?
Yes, the sale of CBD is legal in France, provided the current regulatory framework is respected. Since the Council of State's decision of December 29, 2022, the marketing of hemp flowers and leaves containing less than 0.3% THC is authorized. Any natural or legal person can sell CBD in France, provided they have a suitable legal status and comply with labeling, traceability, and composition standards.
The choice of legal status is a strategic decision that determines your taxation, social protection, investment capacity, and growth possibilities. For a CBD business, the challenges are specific: stock management, variable margins depending on products, need to work with a reliable and compliant CBD supplier, and rapid evolution of regulations.
The CBD regulation in France in 2026: what the law says
The legal framework for CBD in France is based on three regulatory pillars that every future seller must know before creating their business:
The order of December 30, 2021 sets the conditions for production, transformation, and marketing of hemp and its derivatives. It authorizes the sale of CBD-based products whose THC rate does not exceed 0.3%. This order had initially prohibited the sale of raw flowers and leaves.
The Council of State's decision of December 29, 2022 annulled this prohibition on flowers and leaves. Since this decision, CBD flowers, resins, and leaves can be legally marketed in France, provided the 0.3% THC threshold is respected. This decision has opened a considerable market for professional resellers.
Finally, the European Novel Foods regulation (EU) 2015\/2283 governs the marketing of CBD-based dietary supplements (oils, capsules, infusions), which must obtain prior authorization as “novel foods”. This point is essential for merchants who wish to offer a complete range including CBD oils and food products.
The 5 legal statuses for selling CBD in France
Each legal status has its own characteristics in terms of creation costs, taxation, personal asset protection, and development potential. Here is the detailed analysis of the 5 most relevant legal forms for a CBD business.
🏠 Micro-enterprise (Sole trader)
The simplest status to get started. Free online creation on the INPI single window, no required share capital, simplified accounting (revenue book). Ideal for testing CBD sales with minimal investment.
2026 ceilings: 188,700 € in turnover for merchandise sales. Beyond that, you automatically switch to the real regime.
Social contributions: 12.3% of turnover (sale of goods). VAT exemption up to €85,000 in turnover.
Limitations: No deduction of expenses, unlimited liability on professional assets (2022 law), no possibility of association. Not suitable for high volumes or opening a physical store with high overheads.
🏢 EURL (Single-Member Limited Liability Company)
The most protective single-member company. Liability limited to contributions, free share capital (from €1), option to choose between corporate tax (IS) and income tax (IR).
Creation cost: approximately €250 to €400 (registry fees + legal publication). Full accounting mandatory (recommended accountant: €100-300/month).
CBD Advantages: deduction of all expenses (rent, stock, suppliers), flexible manager's remuneration, credibility with banks and CBD wholesalers.
Ideal for: a solo creator with a physical store project or an ambitious CBD e-shop.
⚡ SASU (Single-Member Simplified Joint-Stock Company)
The preferred status for CBD entrepreneurs. Limited liability, president treated as employee (general social security scheme), great statutory flexibility, free share capital.
Creation cost: €250 to €500 (registry + legal announcement). Higher social contributions (~65% on president's remuneration), but better social coverage (illness, retirement, unemployment if combined).
CBD Advantages: possibility to pay dividends (flat tax 30%), ease of raising funds, transformation into SAS possible without formalities if a partner joins the project.
Ideal for: an entrepreneur planning rapid growth, a network of stores, or mixed activity (store + e-commerce + dropshipping).
👥 SARL (Limited Liability Company)
The classic status for partnering. From 2 to 100 partners, liability limited to contributions, management governed by law (less flexibility than SAS but secure framework).
Creation cost: 250 to 400 €. The majority manager falls under the TNS regime (Non-Salaried Worker) — lower contributions (~45% on remuneration) but lesser social coverage.
CBD Advantages: strict legal framework that protects partners, ideal for a family project or between trusted partners. Status well understood by banks and suppliers.
Ideal for: two or more partners opening a CBD shop or a network of sales points together.
The fifth status to consider is the SAS (Simplified Joint Stock Company), multi-partner version of the SASU. It offers maximum flexibility in drafting the bylaws, distribution of powers, and entry of new investors. This is the preferred legal form for ambitious CBD projects: chain of shops, own brand, franchise. The president's contributions are identical to those of the SASU (assimilated employee regime), and the SAS allows the issuance of shares and BSA (Stock Subscription Warrants) to attract funding.
Comparative table of CBD legal statuses
| Criterion | Micro-enterprise | EURL | SASU | SARL | SAS |
| Incorporation cost | 0 € | 250 – 400 € | 250 – 500 € | 250 – 400 € | 250 – 500 € |
| Minimum capital | None | 1 € | 1 € | 1 € | 1 € |
| Liability | Unlimited (professional assets) | Limited to contributions | Limited to contributions | Limited to contributions | Limited to contributions |
| Social regime | Simplified TNS | TNS (manager) | Assimilated employee | TNS (majority manager) | Assimilated employee |
| Social contributions | ~12.3 % of turnover | ~45 % remuneration | ~65 % remuneration | ~45 % remuneration | ~65 % remuneration |
| Turnover ceiling | 188 700 € | Unlimited | Unlimited | Unlimited | Unlimited |
| Expense deduction | No | Yes | Yes | Yes | Yes |
| Partners | Only 1 | Only 1 | Only 1 | 2 to 100 | 2+ |
| CBD Suitable | ⭐ Test / small volume | ⭐⭐ Solo shop | ⭐⭐⭐ Growth | ⭐⭐ Association | ⭐⭐⭐ Network |
Tax and social data up to date — 2026. Consult an accountant for personalized advice.
Which status to choose according to your CBD seller profile?
The best status depends on your personal situation, your starting budget, and your ambitions. Here are our recommendations based on 4 typical profiles encountered among CBD professionals:
🧪 The cautious tester
Profile: employee in career transition or supplementary income. Limited budget, wants to test the CBD market before committing. Online sales only, no physical store.
Recommended status: Micro-enterprise. Zero creation fees, minimal accounting, contributions proportional to turnover (nothing to pay if turnover = 0). Start with wholesale CBD in small quantities and dropshipping to limit risk.
🏪 The solo merchant
Profile: entrepreneur opening their first CBD shop or e-shop. Budget of 15,000 to 50,000 €, structured project with a business plan. Need to deduct rent, stock, and charges.
Recommended status: SASU or EURL. The SASU if you prioritize social coverage (assimilated employee) and future flexibility. The EURL if you prefer lower contributions (TNS). Consult our guide to open your CBD shop with all the steps.
👥 The partners
Profile: two or more people who associate (friends, family, business partners). Combined budget of 30,000 to 100,000 €, project for a physical shop or network.
Recommended status: SAS or SARL. The SAS for its flexibility (custom distribution of powers). The SARL for its strict and protective legal framework, with a majority manager TNS to optimize contributions. Analyze the margins of a CBD shop to calibrate your investment.
🚀 The ambitious multi-channel entrepreneur
Profile: experienced entrepreneur aiming for a network of shops, own brand, or franchise/license model. Budget over 100,000 €, objective of rapid growth.
Recommended status: SAS. Statutory flexibility allows the entry of investors, issuance of shares, creation of subsidiaries. The president's assimilated employee status facilitates relationships with banks and partners. Work with a CBD wholesaler like CBDeau PRO to secure your supply from the start.
The 5 steps to create your CBD company
Whatever status is chosen, creating a CBD sales activity follows a structured path. Here are the key steps, from the idea to the first sale.
Choose your status
Compare the 5 statuses presented above based on your budget, your situation, and your goals. For the micro-enterprise: free registration on the INPI single window. For a company (EURL, SASU, SARL, SAS): drafting of the articles of association, deposit of capital, publication of a legal notice, registration in the RCS.
Register your activity
The APE/NAF code most common for CBD sales is 47.78C (other specialized retail trade) or 47.11D if dominant food sales. Registration in the Trade and Companies Register (RCS) via the single window. Obtaining the SIRET within 1 to 3 weeks.
Ensure CBD compliance
Check that your products comply with the 0.3% THC threshold, require analysis certificates (COA) from your supplier, ensure your labeling complies (no therapeutic claims, mandatory legal mentions). A serious CBD wholesaler provides all these documents.
Select your supplier
The choice of your wholesaler directly determines your margin, your compliance, and your customers' satisfaction. Prefer a certified French supplier that provides COAs, offers fast logistics, and personalized support. CBDeau PRO, with its 1 400+ references and 7+ years of expertise, supports over 100 partner stores in France.
Launch your activity
Set up your store or configure your e-shop, build your initial stock (or opt for dropshipping to start without stock), and launch your communication. Consider subscribing to RC Pro insurance adapted to CBD trade. Find all the details in our complete guide to opening a CBD shop.
6 legal mistakes to avoid when selling CBD
Selling without declared status
Any CBD sale without registration constitutes undeclared work. Penalties are heavy: up to 3 years imprisonment and €45,000 fine. Even for “occasional” online sales, a status is mandatory from the first euro collected.
Choosing the micro-enterprise for high volume
The €188,700 turnover ceiling seems high, but a high-performing CBD shop can exceed it from the second year. Without deducting expenses (rent, stock, salaries), your actual tax burden will be much heavier than with a company. Anticipate your growth from the start.
Neglecting product compliance
Selling CBD with a THC rate above 0.3% exposes you to criminal proceedings (narcotics). Systematically require analysis certificates for each batch. Work exclusively with certified CBD flower suppliers that guarantee compliance.
Making therapeutic claims
Claiming that CBD “cures”, “treats” or “heals” a disease is prohibited. Only the terms “well-being”, “relaxation”, “comfort” are authorized. Unauthorized therapeutic claims can lead to fines and seizure of your stock.
Forget professional liability insurance
Professional Liability Insurance is essential for a CBD business. In case of allergic reaction, defective product or customer dispute, it protects your business and personal assets.
Ignore VAT and thresholds
In micro-enterprise, VAT exemption applies up to €85,000 in turnover (sale of goods). Beyond that, you must charge and remit VAT. In a company, VAT applies from the first euro. Plan for it in your margin calculation — check our analysis of CBD shop margins.
Why choose CBDeau PRO as a supplier for your CBD business?
📋 Guaranteed compliance
Each CBDeau PRO product comes with certificates of analysis (COA) issued by independent laboratories. THC rate ≤ 0.3%, full traceability, compliant labeling. You resell legally, regardless of your legal status.
💰 Optimized margins
Graduated pricing grid adapted to all statuses: from the micro-entrepreneur ordering small quantities to the SAS network buying by the kilogram. Resins, flowers, oils: margins of 45 to 75% depending on categories.
🚀 Dropshipping & white label
Launch your CBD business without stock thanks to our dropshipping service. Or create your own brand with our white label service. Two ideal solutions for micro-entrepreneurs and SASU in the launch phase.
Legal sources and references
- Order of December 30, 2021 implementing Article R. 5132-86 of the Public Health Code — Légifrance
- Council of State Decision of December 29, 2022 — Annulment of the ban on CBD flowers and leaves
- Decision No. 444887 of the Council of State — Full text — Légifrance
- Regulation (EU) 2015/2283 on novel foods (Novel Foods) — EUR-Lex
- Service-Public.fr — Creating a micro-enterprise: conditions and ceilings
- URSSAF — Micro-enterprise social contribution rates
- Professional Hemp Syndicate (SPC) — CBD market data France
Frequently asked questions on the legal status for selling CBD
What is the best legal status for selling CBD in France?
The best legal status depends on your situation. The micro-enterprise is ideal for testing the market with a minimal budget (free creation, proportional contributions). The SASU is the preferred choice for CBD entrepreneurs aiming for growth (limited liability, full social coverage, possibility of dividends). The EURL offers a good compromise with lower TNS contributions. For a project with multiple partners, the SAS or SARL are the most suitable.
Can you sell CBD as a sole trader?
Yes, it is perfectly possible to sell CBD as a sole trader (micro-enterprise). This status is legal for marketing cannabidiol-based products, provided you comply with the regulations (THC ≤ 0.3%). However, be aware of the turnover ceiling of 188,700 € for merchandise sales and the inability to deduct expenses (rent, stock, supplier). This status is recommended for an online start-up with moderate volumes.
Do you need a license or special authorization to sell CBD?
No, there is no specific license required to sell CBD in France in 2026. A simple commercial status (micro-enterprise, EURL, SASU, etc.) is sufficient. No prefectural or ministerial authorization is required. However, you must comply with the obligations of any trader: registration with the RCS, price display, product compliance (THC ≤ 0.3%, labeling), and compliance with the Novel Foods regulation for CBD food supplements.
What APE code for a CBD shop?
The most commonly assigned APE code for CBD shops is 47.78C (other diverse specialized retail trade). This code covers the retail sale of specialized non-food products. If your activity is primarily wholesale, code 46.39B (non-specialized wholesale food trade) may apply. The APE code is automatically assigned by INSEE during your registration based on the declared activity.
How much does it cost to set up a company to sell CBD?
The setup cost depends on the chosen status. Micro-enterprise is free (0 €, online registration on the INPI single window). For a company (EURL, SASU, SARL, SAS), expect between 250 and 500 € (court registry fees 37.45 €, legal announcement publication 150 to 250 €, possible legal fees). Add an accountant budget of 100 to 300 €/month for a company. The initial CBD stock is a separate investment, varying by model (dropshipping = 0 €, physical shop = 5,000 to 30,000 €).
Can you sell CBD online without a physical shop?
Yes, selling CBD online is perfectly legal in France with any commercial status. You can create a CBD e-shop as a micro-enterprise or company, and use a dropshipping service to sell without managing stock. CBDeau PRO offers an integrated dropshipping service that allows e-merchants to offer over 1,400 CBD references without logistics investment. You focus on sales, we handle storage and shipping.
What are the tax obligations of a CBD seller?
In micro-enterprise, you declare your turnover monthly or quarterly and pay contributions of 12.3% (merchandise sales). VAT is not charged under the base franchise (threshold: 85,000 €). In a company (EURL, SASU, SARL, SAS), you are subject to corporation tax (25% on profits, reduced rate of 15% up to 42,500 €), you charge VAT (20% on CBD products), and you keep full accounts. CFE (Business Property Tax) is due in all cases from the second year of activity.
Ready to launch your CBD business in France?
Whatever your legal status, CBDeau PRO supports you in launching your business. 1,400+ compliant CBD references, 24h delivery, dropshipping, white label — everything you need to succeed in CBD.
CBDeau PRO — Your Trusted CBD Wholesaler
Head Office: 63 Rue de la Paix, 68480 Linsdorf, France
Phone: +33 (0) 3.88.83.34.11
Email: contact@cbdeau.fr