Conditions for obtaining the benefit
The applicant for the service must be a legal person or a natural person wishing to engage in an activity requiring a specific scientific aptitude and subject to the supervision of a professional order in accordance with the relevant regulations.
Required documents
- Title to property, a rental agreement, or any other equivalent.
- Registered copy of the instruments of incorporation for legal persons.
- Copy of the national identity card for the holder in the case of a natural person or for the legal representative in the case of a legal person or the residence card for foreigners.
- Merchant card for foreigners.
- The scientific or professional competence required by laws and regulations.
- Certificate of registration to the Council of the Order if applicable.
- Prior administrative authorization if the activity is subject to it.
- Copy of the specification, if any, bearing the legalized signature of the person concerned in the case of a natural person or by the legal representative in the case of a legal person.
Place of lodging of the file
Central office of the territorially competent tax control office.
Procedure
| Steps | Stakeholders |
| Filing of the declaration of existence according to a template prepared by the administration | The applicant for the benefit |
| Site visit if applicable | Two officers of the tax control office |
| Granting of a tax identifier | Head of the Tax Control Office |
Time limit for obtaining the service
Immediately.
Place of obtaining the service
Service: registry
Address: Large Business Directorate or Territorially Competent Tax Control Office.
Legislative and/or regulatory references
- Article 56 of the Personal Income Tax and Corporate Tax Code.
- Decree No. 2008-201 of 29 January 2008, laying down the scope and conditions of intervention of the management of large enterprises under the Directorate-General for Taxes.
