When the registered legal entity has set up its registered office at the domicile of its legal representative by using the option available under the provisions of the second and fourth paragraphs of article L. 123-11-1, the registrar shall send the company a letter three months before the expiry of the five-year period provided for in this article, inviting it to provide the address of its new registered office.
If the taxable person fails to regularise his situation with regard to the second and fourth paragraphs of article L. 123-11-1 within the time limit set, the Registrar will proceed with the deregistration.