All companies engaged in commercial activity are required to be registered with the RCS (Registre du Commerce et des Sociétés), and to have a K or K-bis extract. The two are essential.
A K extract is to a company what an identity card is to an individual. It certifies that the company in question has a real legal identity.
The K extract certifies that a company has its own legal existence, as well as the main elements of its identity. It is an important guarantee for third parties, with whom you may be held liable.
The K extract concerns all companies as natural persons carrying on a commercial activity. If the company is a legal entity, it is referred to as a K-bis extract.
The only difference is in administrative jargon. It's not uncommon to see confusion between the terms "extrait K" and "K-bis", since they are so similar.
The K extract is very useful for auto-entrepreneurs (now micro-entrepreneurs) running a commercial business. It can be requested by third parties to whom you commit your company.
The K extract must be provided to apply for public tenders, to open a business account with a bank, or to purchase professional equipment from specialized distributors.
The French government has simplified the use of the K extract for companies, by removing it from the documents required for 55 administrative procedures. From now on, the company's SIREN number will replace it in many cases.
It must include the following information:
In some cases, the K extract may also show the domain name of the company's website, or the holding of any specific authorizations for the exercise of regulated activities.
K extracts can be obtained in a variety of ways.
The most common is undoubtedly to carry out the procedure online. To do this, go to infogreffe.fr. Click on "Official documents", then "Extrait K", fill in the search form to access the Infogreffe file for your auto-entreprise, choose how you would like to receive the document and finalize your request.
To do this, you'll need the auto-entrepreneur's SIREN number and company name (which corresponds to the auto-entrepreneur's first and last names).
Any auto-entrepreneur running a business without a K extract is liable to severe penalties, as the tax authorities consider this to be concealed work. The dematerialization of the process simplifies the procedure.
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