Any legal entity subject to registration whose registered office is located in a département applies for such registration, through the intermediary of the single body mentioned in article R. 123-1, at the registry of the court within whose jurisdiction its registered office is located.
Where the registered office is located outside a département or where it is located abroad, registration is applied for, via the single body, at the registry of the court within whose jurisdiction the first establishment is opened or within whose jurisdiction the commune mentioned in the first sentence of the fourth paragraph of article R. 123-208-2.