Procedures Guide

The Procedures guide allows entrepreneurs and decision-makers to have a reliable, precise and up to date overview of legal procedures and measures concerning commercial formalities to be undertaken. It is broken down into 6 sections in which you can find information and documentation required for formalities with Registry Offices at the Commercial Courts.

Legal instruments and accounting documents to be filed by the EIRL commercial agent

Initial filing

The legal instruments to be filed at the time of the initial declaration are listed in Articles L. 526-8 et seq. of the Commercial Code and are as follows:

- the descriptive statement of the property, rights, obligations and securities allocated to the professional activity, in kind, quantity and value;

- the report of the auditor, accountant, approved association, or notary (real estate) on the assessment of any asset with a value greater than 30,000 euros;

- a document proving the notification and express agreement of the spouse or joint owner in the case of the allocation of shared or joint property;

- the statement of previous creditors which respect to whom the declaration is enforceable.

The cost of this formality is specified in our section: registration of an EIRL commercial agent

Supplementary filing

The following are the subject of a supplementary filing, when they occur subsequent to the composition of the allocated assets:

- the allocation of real estate (Art. L. 526-9 al. 3 of the Commercial Code);

- the allocation of an asset having a value greater than 30,000 euros (Art. L. 526-10 al. 2 of the Commercial Code);

- the allocation of joint or shared property (Art. L. 526-11 al. 2 of the Commercial Code).

Filing of a modification

The following are filed:

- the legal instruments or decisions modifying the allocation declaration within one month following their date (Art. R. 123-121-3 of the Commercial Code);

- in case of renunciation, an updated description of the property, rights, obligations and securities allocated to the professional activity in kind, quality, quantity and value (Art. R. 526-12 of the Commercial Code);

- in the case of a transfer for consideration or an inter-vivos transfer without consideration of allocated assets to an individual, a declaration of transfer accompanied by a description of the property, rights, obligations and securities comprising the allocated assets (Art. L. 526-17 of the Commercial Code).

Filing of accounting documents

The filing of accounting documents is provided for in the special register of commercial agents within 6 months following the closing date of the financial year.

Prices

ATTACH TO THE FORMALITY A CHEQUE FOR 43,68 EUROS (SUPPLEMENTARY OR MODIFYING FILING, RESULTING IN REFERENCE IN THE RSAC) OR FOR 21,84 EUROS (SUPPLEMENTARY OR MODIFYING FILING, WITHOUT REFERENCE IN THE RSAC) OR FOR 7,80 EUROS (FILING OF ANNUAL ACCOUNTS OR SIMPLIFIED ACCOUNTING DOCUMENT)

Cheques must be made payable to the relevant GREFFE DU TRIBUNAL DE COMMERCE, and attached to the application.

Cost breakdown of the required amount for supplementary or modifying filing resulting in reference in the RSAC

Registry office fees

VAT

INPI

BODACC

€36.40

€7.28

€0.00

€0.00

 

Cost breakdown of the required amount for supplementary or modifying filing without reference in the RSAC

Registry office fees

VAT

INPI

BODACC

€18.20

€3.64

€0.00

€0.00

 

Cost breakdown of the required amount for the filing of the annual accounts or simplified accounting document

Registry office fees

VAT

INPI

BODACC

€6.50

€1.30

€0.00

€0.00

Registry office fees: postage fees of extracts included. INPI: National institute of industrial property (paid by the registry office). BODACC: Bulletin Officiel des Annonces Civiles et Commerciales (Official Journal of Civil and Commercial Announcements) (paid by the registry office).