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Article R526-27 of the French Commercial code

To carry out the professional activity referred to in the first paragraph of article L. 526-22, and without prejudice to articles D. 123-235 and D. 123-236, the sole trader uses a name incorporating his surname or usual name immediately preceded or followed by the words: “sole trader” or the initials: “EI”.

The name appears on the documents and correspondence used for professional purposes by the person concerned.

The name appears on the documents and correspondence used for professional purposes by the person concerned.
The name will appear on the documents and correspondence used by the person concerned for business purposes.

Each bank account opened by the sole trader for his business activity must contain the name in its heading.

Within the meaning and for the application of article L. 526-23, in the absence of registration, the first use of the name is deemed to be the declared date of commencement of activity in order to identify the first act performed in the capacity of sole trader.

Original in French 🇫🇷
Article R526-27

Pour l’exercice de l’activité professionnelle mentionnée au premier alinéa de l’article L. 526-22, et sans préjudice des articles D. 123-235 et D. 123-236, l’entrepreneur individuel utilise une dénomination incorporant son nom ou nom d’usage précédé ou suivi immédiatement des mots : “ entrepreneur individuel ” ou des initiales : “ EI ”.


La dénomination figure sur les documents et correspondances à usage professionnel de l’intéressé.


Chaque compte bancaire dédié à son activité professionnelle ouvert par l’entrepreneur individuel doit contenir la dénomination dans son intitulé.


Au sens et pour l’application de l’article L. 526-23, à défaut d’immatriculation, la première utilisation de la dénomination vaut date déclarée de début d’activité pour identifier le premier acte exercé en qualité d’entrepreneur individuel.

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