Declaring your company in France using the M0 form
Are you an international company setting up a business in France? Establishments in France are permanent business facilities: premises, offices, branches, factories, workshops, etc. To register your presence in France, you must complete the M0 form.
International companies with an establishment in France
When an international company wishes to set up in France, it chooses whether or not to have an establishment in France. If a company is not sure whether it has an establishment in France, it makes an application for a Rescrit établissement stable (ruling of permanent establishment) to the tax authorities. An establishment can be a liaison office (i.e. a branch with no commercial activity), a branch (establishment in France of an international company with no legal autonomy) or a subsidiary of a company formed under French law (SAS (joint stock company), SARL (limited liability company) or SA (incorporated company)).
Register a company using the M0 form
You will need to complete the M0 form if you are an international company in France and want to set up an establishment in France. Once completed and signed by the head of your company, or the firm representing you in France, you must send it to the Centre de formalités des entreprises (CFE). You can find the contact details of your CFE depending on the nature of your professional activity on the website insee.fr.
What is the M0 form for?
By sending the form to the CFE, you are declaring your company to the public administration. The CFE will then pass on the information on your business creation in France to the various French bodies: URSSAF, the tax authorities, INSEE and the clerk’s office of the commercial court (greffe du tribunal de commerce).
The form will enable your company to be registered with the Register of Trade and Companies (Registre du Commerce et des Sociétés or RCS) to obtain your RCS number (unique, official identification number) and your K-bis extract (legal and official document proving your registration).
How to fill in the M0 form
After downloading the template for SAS, SA and international companies, you will need to complete all the fields carefully. Some fields are specific to international companies:
– Box 1: choose société commerciale étrangère (international commercial company) if you are an international company and are opening an establishment in France for commercial activity.
– Box 7: information on the address of your head office and activities in France.