Composition for pharmaceutical or cosmetic use, capable of forming a microemulsion, comprising at least: an active principle, a lipophilic phase consisting of a mixture of fatty acid esters and glycerides, a surfactant (SA), a cosurfactant (CoSA), a hydrophilic phase, characterized: in that the lipophilic phase consists of a mixture of C8 to C18 polyglycolized glycerides having a hydrophilic-lipophilic balance (HLB) of less than 16, this lipophilic phase representing from 30 to 75% of the total weight of the composition; in that the surfactant (SA) is chosen from the group comprising saturated C8-C10 olyglycolized glycerides and oleic esters of polyglycerol, this surfactant having an HLB of less than 16; in that the cosurfactant (CoSA) is chosen from the group comprising lauric esters of propylene glycol, oleic esters of polyglycerol and ethyl diglycol; in that the SA/CoSA ratio is between 0.5 and 6; and in that the hydrophilic phase of the final microemulsion is supplied after ingestion by the physiological fluid of the digestive milieu.