A sales agent is a self-employed person working on behalf of a related company.
It is defined as a service provider whose business is to negotiate and conclude contracts for the sale, rental or purchase of goods or services. But what is the ideal legal form for this activity?
Let's take a quick look at what you need to know before you get started.
A sales agent is a natural or legal person working independently.
This is an agent who signs sales, purchase, rental or service contracts in the name and on behalf of producers, industrialists or retailers.
This contract excludes any relationship of subordination with the agent or agents. The activity of a commercial agent is by nature non-commercial , and does not require registration with the RCS. The sales agent can therefore register as an auto-entrepreneur, a sole proprietorship or a company.
To register as a sales agent, a number of formalities are required, which may vary depending on whether you are an individual or a legal entity.
In the case of an individual
Before starting work as a commercial agent, you must register with a specific registry, under the authority of the commercial court clerk's office. A registration file is required, including a number of documents:
- Two completed and signed TNS forms
- Two completed and signed AC0 forms
- Photocopy of ID
- A copy of the document signed with the principal. This written document will stipulate the content of the contract drawn up or another document proving the existence of the contract in question.)
- A certificate of non-conviction
- If the case arises, a declaration of unseizability or proof that the spouse has been informed.
Once this file has been submitted to the clerk's office, a receipt will be issued to the self-employed person attesting to his or her declaration, in order to receive his or her registration number.
In the case of a legal entity
The commercial agent will have to register with the RCS and the register of commercial agents. The cost of registration will be higher, and the formalities more onerous. A registration file will also be required, with specific documents:
- Two AC0 copies, completed and signed
- A certificate of registration
- A copy of the document drawn up with the principal
- A photocopy of the identity document of the manager(s)
- A declaration receipt and registration number will also be issued.
The tax and social security regime applicable to commercial agents is very specific, and deserves a closer look. From a social point of view, in the case of an individual, the activity is carried out in his or her own name and is covered by the Sécurité Sociale des Indépendants.
In the case of a legal entity, the sales agent is subject to the employee regime.
In terms of taxation, the regime also differs depending on whether the agent is an individual or a corporate entity. In the first case, the income generated is taxed under the BNC (non-commercial profits) income tax regime.
If the sales agent is a legal entity, it will be subject to corporation tax (IS), and will be taxed at 15% of profits if they exceed €38,120, then at the standard rate for the following euros.
Regardless of the status chosen, VAT will be charged only if the self-employed person is not subject to the micro-enterprise scheme.
The commercial agent's activity can thus be adapted to several types of legal form, all tailored to a specific business project. In fact, depending on the scale of the activity, one legal form will be more appropriate than another.
So it's important to think carefully before setting up your business, and decide which type of status to choose.
Written by our expert Maeva Girardot
February 23, 2018
