- You can download this document from a number of websites, including the French government website: service-public.fr.
- To avoid numerous changes at the CFE, it is essential to fill in your CERFA form with the utmost care.
- To define your core business, an APE code is required. This identification number will represent your business on all your administrative documents.
Auto-entrepreneur documents: obtaining and completing the CERFA
This is a document that serves as a declaration of the start of your business, using a P0 form. The CERFA is for any commercial, craft or liberal activity, and should be submitted with the other documents requested to the relevant CFE (Centre de Formalités des Entreprises).
Where can I find it?
The CERFA is a regulated administrative form used by auto-entrepreneurs to declare the exercise of their activity.
You can download this document from a number of sites, including the French government website: service-public.fr. Simply go to the "Online services" tab, then "Forms". The CERFA can be accessed and downloaded in PDF format.
How do I fill it in?
To avoid numerous changes at the CFE, it's essential to fill in your CERFA form with the utmost care. This document contains several distinct boxes, which may vary depending on whether your activity is a craft/commercial business or a liberal profession.
We will try to list the important boxes to be filled in:
If you've already set up an auto-entreprise in the past, check the " Yes " box and enter the SIREN number of your previous company. If not, simply check "No".
Enter your first name, surname, gender, nationality, date of birth, address, etc.
An auto-entrepreneur may wish to involve his or her spouse in the running of the business. In this case, there are two possible scenarios: the collaborating spouse or the salaried spouse. In the first case, the spouse works in the company, without receiving any remuneration, but is covered by social security. The second case involves an employment contract for the spouse. If this does not apply to you, do not fill in any boxes.
This is where you can indicate whether or not you wish to benefit from ACRE. This is a form of assistance available to several self-employed profiles, allowing a reduction in charges for the first three years of activity. If you tick " Yes ", you'll need to apply for ACRE at the same time.
This section is intended for entrepreneurs wishing to protect their real estate assets. This declaration proves useful in a case of pursuit by creditors on one's personal assets. Since the Macron law of August 7, 2015, the principal residence has become exempt from seizure, making it unimportant to fill in this framework.
You'll need to tick this box if you're planning to opt for the EIRL. If you are concerned, an additional form P EIRL will need to be completed, and a declaration of assignment will also need to be made.
Only auto-entrepreneurs with one or more structures in another EU member state are required to complete this framework.
All you have to do is check the box to indicate whether you're running your business from home, in a specific establishment such as a premises, or in a domiciliation company. Then, in the fields provided, enter your home address and the address where the business is carried out.
First of all, enter the start date of your business. It's a good idea to apply for registration in the month before you start your business, and no later than 15 days afterwards. Next, you'll need to specify whether your business is permanent or seasonal.
The "Non-sedentary" field is for those whose trade is not practiced in a fixed location.
This section only applies to sole traders taking advantage of this type of contract, commonly known as CAPE. If you tick the box, you will need to add a copy of the contract to your file.
Unlike companies, auto-entrepreneurs cannot manage their own company name, but they can use a trade name or a sign. A trade name identifies the business, while a sign identifies the premises.
This is where you mention the origin of your company's existence. In most cases, this will involve the creation of a new business, but it is also possible to register the purchase of a business. In this case, you'll need to note the origin of the business.
As a sole trader, you don't need to fill in this section on the number of employees. However, you may be concerned by the other section relating to the operation of the company. In fact, if another person runs the company on a permanent basis, you'll need to reveal his or her identity in this section of the CERFA. Also, if the goodwill is also operated, the details of all the co-owners will need to be communicated.
You'll need to enter your Social Security number and other information. If you have chosen to work with your spouse, his or her Social Security number should also be entered.
This is a decision not to be taken lightly, as it will have an impact on the tax structure of your business. As an auto-entrepreneur, you can benefit from the "versement libératoire de l'impôt sur le revenu" system.
If you tick "Yes", your income tax will be deducted according to the sales rate declared.
If you opt for the "No" option, you will only have to declare the lump-sum profit on your annual tax return.
Don't make mistakes
It's essential to fill in your CERFA with the utmost care! Any error in completion will have consequences for the organization of your structure. It is, of course, possible to modify certain erroneous fields after the application has been submitted, but this will require special procedures and a certain amount of waiting time.
To define your core business, an APE code is required. This identification number will represent your business on all your administrative documents, so it's important not to take it lightly.
From a tax point of view, the option of paying in full discharge of income tax needs to be carefully considered. Ask yourself beforehand which tax system is best suited to your business and its development.
Conclusion
When setting up a business, it's not difficult to find a certain amount of information available on the Internet. It's not uncommon to come across fraudulent sites.
To avoid any risk, turn to official websites offering free and secure formalities, or to recognized professionals in the sector.