Subsection 4: Information on business papers.

Articles in this section · 2

R123-237R123-238

Article R123-237

French Commercial codeIn force
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Updated 6 Nov 2023

All registered persons shall indicate on their invoices, order forms, price lists and advertising documents as well as on all correspondence and receipts concerning their activity and signed by them or on their behalf:

1° The unique company identification number issued in accordance with Article D. 123-235 ;

2° The mention RCS followed by the name of the town where the registry office where it is registered is located;

3° The place of its registered office;

4° Where applicable, that it is in liquidation;

5° If it is a commercial company whose registered office is abroad, in addition to the information mentioned in 3° and 4°, its name, its legal form and the registration number in the State where it has its registered office, if there is one ;

6° Where applicable, the status of tenant-manager or manager-agent;

7° If it is the beneficiary of a business project support contract for the creation or takeover of an economic activity within the meaning of Chapter VII of Title II of Book I of the Commercial Code, the corporate name of the legal entity responsible for the support, the location of its registered office, and its unique identification number ;

8° If it has set up an affected asset pursuant to l'article L. 526-6, the purpose of the professional activity to which the assets are assigned and the name used to carry on the professional activity incorporating his name or usual name immediately preceded or followed by the words: "entrepreneur individuel à responsabilité limitée" or the initials: "EIRL";

9° If it is a sole trader covered by the status defined in Section 3 of Chapter VI of Title II of Book V, the name used to carry on the business incorporating its name or usual name immediately preceded or followed by the words: "sole trader" or the initials: "EI".

A registered person shall also indicate on its website the words RCS followed by the name of the town where the registry where it is registered is located, as well as the information mentioned in 1°, 3°, 5°, 8° and 9°.

A contravention of the provisions of the preceding paragraphs shall be punishable by the fine provided for 4th class contraventions.

Mariela Petrova

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Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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