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.

Filings with the register of individual entrepreneurs having limited liability (EIRL)

INTIAL FILING

The legal instruments to be filed at the time of the initial declaration are set forth in Articles L. 526-8 et seq. of the Commercial Code ; they consist of :

- a descriptive statement of the assets, rights, obligations or securities allocated to the business activity, in terms of type, quantity and value ;

- a report of an external auditor, certified public accountant, approved association or notary (real estate) on the valuation of each asset element having a value in excess of 30,000 euros ;

- documentary evidence of the information and express consent of the spouse or of the joint owner(s) , in case of allocation of shared or jointly owned assets;

- status of previous creditors, with respect to which a declaration is enforceable.

For more information on this formality, click here

ADDITIONAL FILING

The following are the subject of a supplementary filing, when they intervene after the constitution of the allocated assets:

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

- the assignment of an asset element with a value in excess of 30,000 euros (Art. L. 526-10 al. 2 of the Commercial Code) ;

- the assignment of a shared or jointly owned asset (Art. L. 526-11 al. 2 of the Commercial Code) ;

MODIFYING FILING

Is filed :

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

in the event of renunciation, an updated descriptive statement for the assets, rights, obligations or securities allocated to the professional activity in terms of type, quality, quantity and value (Art. R.526-12 of the Commercial Code) ;

in the event of a transfer for consideration or of an inter-vivos transmission, without payment of assets, effectuated to an individual, a declaration of transfer, accompanied by a descriptive statement of the assets, rights, obligations or securities comprising the allocated assets (Art. L. 526-17 of the Commercial Code).

FILING OF ACCOUNTING DOCUMENTS

The filing of accounting documents is anticipated within the 6 months following the closing date of fiscal year.

Prices

ENCLOSE A CHEQUE FOR 43.68 EUROS (ADDITIONAL OR MODIFYING FILING, INCLUDING REFERENCE TO THE REGISTER) OR FOR 22.78 EUROS (ADDITIONAL OR MODIFYING FILING, WITHOUT REFERENCE TO THE REGISTER OR FOR 8.74 EUROS (FILING OF ANNUAL ACCOUNTS OR OF SIMPLIFIED ACCOUNTING DOCUMENTS)

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

Break down of required costs for additional or modifying filings, including reference to the EIRL register

Registry office fees

VAT

INPI

BODACC

€36.40

€7.28

€0.00

€0.00

Break down of required costs for additional or modifying filings, without reference to the EIRL register

Registry office fees

VAT

INPI

BODACC

€18.98

€3.80

€0.00

€0.00

Break down of required costs for the filing of annual accounts or simplified accounting documents

Registry office fees

VAT

INPI

BODACC

€7.28

€1.46

€0.00

€0.00

Fees of the registry office: 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).