Sub-paragraph 4: Provisions specific to natural persons

When he assigns property, rights, obligations or securities to his professional activity, the individual limited liability entrepreneur shall, where applicable, file, in accordance with Article R. 123-102, the descriptive statement provided for in I of Article L. 526-8 as well as, where applicable, the documents provided for in the last paragraph of Article R. 526-3.

The documents certifying that the formalities provided for in articles L. 526-9 and L. 526-11 in the event of the assignment of new assets or the withdrawal of assigned assets subsequent to the creation of the assigned assets, are filed in the forms provided for in article R. 123-102 and within one month of the assignment or withdrawal. The Registrar shall send a copy of these documents to the tax…

When the individual limited liability entrepreneur has made the declaration of assignment mentioned in Article L. 526-7 for registration in the Trade and Companies Register, he is also required to file there, within six months of the close of the financial year, the accounting documents mentioned in article L. 526-14. The accounting documents may be filed electronically under the conditions set out in article R. 123-77. This is done via…