Article R123-220 of the French Commercial code
The Institut national de la statistique et des études économiques is responsible for maintaining a national register including, where they are covered by the National Business Register, or employ salaried staff, are subject to corporate tax obligations or seek public financial transfers: 1° Natural persons who are self-employed in a self-employed capacity or in an ancillary activity, and whose income is subject to taxation as industrial and commercial profits, or…