Business and establishment set-ups Municipality of Serquigny (27622)

An enterprise is the smallest combination of legal units that is an organisational unit producing goods and services, enjoying a certain decision-making autonomy, especially for the allocation of its current resources.

A legal unit is a legal entity of public or private law. This legal entity can be:

• A legal entity, whose existence is recognized by the law independently of the persons or institutions which possess it or are members;
• A natural person, who, as independent, can exercise an economic activity.

It must be declared to the competent administrative bodies (commercial court registries, social security, tax office, etc.) in order to exist. The existence of this sort of unit depends on the choice of the owners (for organisational, legal or fiscal reasons). The legal unit is the principal unit registered in Sirene.

A local unit is a production unit that is geographically individual but legally dependent on a legal unit.An establishment produces goods or services: it can be a factory, a bakery, a clothing store, one of the hotels of a hotel chain, the "shop" of a repairer of computer hardware ...

The establishment or production unit is the most suitable level for a geographical approach to the economy.

Enterprise birth corresponds to the creation of a new combination of production factors with the restriction that no other enterprise is involved in the event.

Enterprise births are legal units creations. But we use the term "Enterprise" in reason of the specificity of the situation when a new legal unit is created. Indeed, at the moment of the registration, it is impossible to determine if a legal unit is independant or a part of a group. Thus, the birth of a legal unit is considered as a birth of enterprise.

Monthly statistics concerning enterprises births are compiled using the information system SIDE, which is supplied with data from SIRENE and enriched with elements from the SIRUS statistical register.

Enterprise birth correspond to legal units registered in Sirene that become active due to the following reasons :

• new registration of a legal unit with the creation of a new combination of production factors ;
• case where the entrepreneur restart an activity after an interruption of more than one year (there is no new registration but use of the former Siren number, generally for a sole proprietorship) ;
• case where the entrepreneur restart an activity after an interruption of less than one year but with a change of activity ;
• take over by a legal unit newly registered of all or part of another legal units activities and production factors where there is no economic continuity between the two units.

It is considered that there is no economic continuity of the legal unit if out of the three following components concerning the company's head office, at least two are modified during the takeover: the legal unit controlling the company, the economic activity, and the location.

Since data relative to January 2009, following the enforcement of "auto-entrepreneur" status (renamed "micro-entrepreneur" since December 19, 2014), enterprises births statistics include the registrations registered in Sirene under this status.This counting does not include the entrepreneurs already active before January 1st, 2009 who requested, in exceptional title by March 31st, 2009, at the latest, to benefit from the micro-social system and from the fiscal payment in full discharge for 2009.

The business creation statistics cover all market activities other than agriculture.

Since 1 January 2007, the notion of creations of establishments corresponds to the implementation of new means of production, in keeping with the notion of enterprise birth which is based on a harmonised concept at the European level to facilitate comparisons.

Enterprise birth correspond to establishments registered in Sirene that become active due to the following reasons :

1) new registration of an establishment with the creation of a new combination of production factors ;

2) case where the establishment restart an activity after an interruption of more than one year (there is no new registration in Sirene but use of the former Siret number, generally for a sole proprietorship) ;

3) case where the establishment restart an activity after an interruption of less than one year but with a change of activity ;

4) takeover by an establishment newly registered of all or part of another establishment's activities and production factors where there is no economic continuity between the two establishments.

It is considered that there is no economic continuity of the establishment if out of the three following components, at least two are modified during the takeover: the legal unit controlling the establishment, the economic activity, and the location.

A Sole proprietorship is an enterprise owned exclusively by one natural person and in which there is no legal distinction between the owner and the business entity.

The entrepreneur exercises his activity without having created a distinct legal person.

The different forms of sole propietorships are : storekeeper, craftsman, the professions, farmer.

Every sole propietorship (like every company) is listed in the Sirene business register.

A micro-entrepreneur benefits from the scheme of the same name (called auto-entrepreneur until 2014), which offers them simplified business start-up formalities, as well as a simplified method of calculating and paying social security contributions and income tax. It applies to individual entrepreneurs who request it, under certain conditions.

The micro-entrepreneur thus benefits in particular from:

- the tax regime for micro-enterprises;

- of the micro-social regime;

- an exemption from VAT.

The scheme may concern commercial, craft or liberal activities, as a main or complementary activity.

The following are excluded from the plan:

- activities related to the Agricultural Social Mutuality Fund (MSA);

- regulated liberal professions not covered by the "Cipav" pension fund (legal and judicial professions, health professions, chartered accountants, general insurance agents, etc.)

- activities relating to real estate VAT (transactions of property merchants, developers, real estate agents, etc.);

- artistic activities under the responsibility of the "Maison des artistes" or the "Agessa" association;

- the activities of a majority manager of a company;

- cumulation with an activity as a self-employed person already registered and covered by the Social Security for the self-employed.

The auto-entrepreneur scheme was initially created by the Law on the Modernisation of the Economy (LME) No 2008-776 of 4 August 2008 and came into force on 1 January 2009.

The Pinel law of 18 June 2014 transformed it into a micro-entrepreneur regime as from 19 December 2014. It has imposed new obligations on it, such as registration in the Trade and Companies Register (RCS) for traders or in the Trade Register (RM) for craftsmen. It also ended the exemption from the tax for consular room fees and required companies to pay their property tax in the second year of operation and no longer from the fourth year. It also provided for the merger of the micro-enterprise tax system and the micro-social system as of 1 January 2016. Thus, since that date, individual entrepreneurs covered by the micro-enterprise tax regime are automatically subject to the micro-social regime.

Since 1 January 2023, the turnover thresholds for access to the tax regime for
micro-enterprises and micro-social schemes have been doubled. They now apply to companies whose turnover in the previous calendar year or the penultimate year does not exceed:

- 188,700 euros for an
activity involving the sale of goods, objects, food to take away or consume on the spot, or the provision of accommodation;

- 77,700 euros for a service activity or a liberal profession.

This scheme must be distinguished from the category of micro-enterprises defined by
Article 51 of the Law on the Modernisation of the Economy (LME) and specified by Decree No 2008-1354.

A company is a entity endowed with the legal personality. It is created in a trade purpose of producing goods or services for the market, which may be a source of profit or other financial gain for its owner(s). It is the joint property of its shareholders who have the power to appoint administrators responsible for its general management.

Companies pursue their business in numerous legal forms. The most frequent are :

• SARL (limited liability company), a company with partners whose liability is limited to their personal contribution ;
• SA (public limited company) where the exercise of business is separated from the liability of shareholders ;
• non-commercial company, found in particular in the professions and in real estate.