Introduction
The identification of a French company is a cornerstone of French company law. Far from being a purely formal requirement, it is a legal obligation designed to guarantee transparency, traceability, and legal certainty in commercial life.
Every SARL, from the moment of its creation, is assigned a unique identification number and must comply with strict rules on the mandatory mentions that must appear on business documents, correspondence, invoices, websites, and even emails. These obligations are set out in the Code de commerce (French Commercial Code) and the Code général des impôts (French Tax Code) and are backed by sanctions in case of non-compliance.
This article explores, in detail, the legal framework of SARL identification:
- The allocation and legal function of the SIREN number.
- The complementary identifiers required by law (RCS, SIRET, VAT number, etc.).
- The mandatory mentions that must appear on company documents, including digital communications.
- The sanctions applicable in case of omission.
- The practical importance of these rules for business life.
By analyzing these elements, we can better understand not only the legal foundations of company identification but also its practical implications for entrepreneurs, managers, and legal practitioners.
1. The Unique Identification Number for Every French Company : The SIREN
1.1 The legal framework
According to article D. 123-235 of the Code de commerce, every enterprise operating in France must be assigned a unique identification number upon registration. This number is known as the SIREN (Système d’Identification du Répertoire des Entreprises).
The SIREN is composed of nine digits, issued by INSEE, and serves as the primary identifier of the company throughout its legal life. It is unique, permanent, and in principle the only number that may be required of an enterprise for its identification.
1.2 The role of the SIREN
The SIREN is not a mere administrative label. It is:
- The key to the company’s identity in the national business directory.
- The number under which all filings, registrations, and declarations are centralized.
- A permanent reference that remains unchanged even if the company moves its registered office or modifies its share capital.
In this respect, the SIREN contributes to the stability and traceability of the company throughout its legal existence.
2. Complementary Identification Requirements For French Companies
Although the SIREN is the cornerstone of company identification, the law requires additional elements to ensure precision and legal transparency. Article D. 123-236 of the Code de commerce provides that the SIREN must be supplemented by other references in specific contexts.
2.1 The RCS mention
Every commercial company must indicate its registration in the Registre du commerce et des sociétés (RCS) by adding the letters “RCS” followed by the name of the city where the registry (greffe) of the commercial court maintains its file.
This requirement is crucial: it links the company’s SIREN to a specific registry office, enabling third parties to consult the company’s file, which contains information on its corporate governance, statutes, and filings.
2.2 References to other registers and authorizations
In certain sectors, companies must register with additional directories or obtain prior authorizations. These references must appear alongside the SIREN. Examples include:
- A private security firm must indicate its administrative authorization number.
- Transport companies may need to reproduce their license number.
- Regulated professions (e.g., auditors) must indicate the reference of their professional registration.
These requirements ensure that the company’s legal right to operate in its sector can be verified by third parties.
2.3 The intra-community VAT number
Article 286 ter of the Code général des impôts requires companies engaged in intra-community supplies of goods or services to use a VAT identification number.
This number is derived from the SIREN, structured as follows:
FR + Key Code + SIREN
Example: FR 00 123456789
The VAT number ensures recognition and control at the European level, facilitating the monitoring of cross-border transactions and combating fraud.
2.4 The SIRET number
Each establishment of a company is identified by a SIRET (Système d’Identification du Répertoire des Établissements).
The SIRET combines the nine-digit SIREN with a five-digit internal classification code (NIC):
SIREN (9 digits) + NIC (5 digits)
The SIRET allows public administrations (URSSAF, tax authorities, etc.) to distinguish between different establishments belonging to the same legal entity. It is indispensable for payroll declarations, social contributions, and establishment-specific filings.
3. Mandatory Mentions on French Company Documents
3.1 General principle
Articles R. 123-237 and R. 123-238 of the Code de commerce impose strict obligations on SARLs to reproduce certain mandatory mentions on all documents destined for third parties.
This includes not only invoices but also letters, quotations, order forms, tariffs, advertising materials, correspondence, and receipts.
3.2 Corporate form and share capital
Every SARL must indicate:
- Its corporate name (dénomination sociale).
- Preceded or followed immediately by the words “Société à responsabilité limitée” or the abbreviation “SARL”.
- The amount of the share capital.
This information provides third parties with essential guarantees regarding the company’s limited liability nature and its financial base.
3.3 Other mandatory mentions
In addition to the corporate form and capital, the following must appear:
- The SIREN number.
- The mention “RCS” + city of registration.
- The registered office address.
- Where applicable, the indication of liquidation status.
- For companies with a registered office abroad: the legal form, registered office, and registration number in the home country.
- Where applicable, the quality of tenant-manager (locataire-gérant).
3.4 Sanctions for omission
Failure to comply with these obligations constitutes a contravention of the 4th class. According to article 131-13 of the Code pénal, this is punishable by a fine of €750.
Beyond the monetary sanction, non-compliance can expose the company to judicial injunctions and undermine its credibility in the eyes of partners and clients.
4. Application to Electronic Communications Of French Companies
4.1 Emails as official documents
The decree of 23 March 1967, integrated into article R. 123-238, covers “acts and documents emanating from the company and intended for third parties.” The courts and doctrine have interpreted this wording as extending to electronic mail (emails).
The Commission générale de terminologie defined email as a computerized document sent or received via a network, thereby falling within the scope of this provision.
4.2 ANSA’s legal opinion
The ANSA legal committee (opinion no. 04-050, 2 June 2004) concluded that:
- All official company emails must include the mandatory mentions.
- Internal or purely factual communications, even addressed to third parties, are exempt.
- Companies may choose the technical method of compliance (automatic insertion via signature or manual addition).
This interpretation, originally applied to sociétés anonymes, is directly applicable to SARLs.
4.3 Practical implementation
In practice, most SARLs implement standardized email signatures that automatically include:
- Company name + SARL.
- SIREN and SIRET numbers.
- RCS city.
- Registered office address.
- Share capital.
This ensures compliance while avoiding omissions due to human error.
5. Obligations to Display Identification on Websites of French Companies
Article R. 123-237 requires the same mandatory mentions to appear on the websites of companies registered with the RCS.
Thus, the site must display:
- The SIREN number.
- The mention “RCS” + city of registration.
- The registered office address.
- For companies with a registered office abroad: corporate name, legal form, registration number in the home jurisdiction, and liquidation status where applicable.
These obligations reflect the importance of transparency in the digital environment, where the website often serves as the company’s public face.
6. Rationale of the Identification Regime
The obligations described above serve several essential purposes:
- Legal certainty: third parties can verify the company’s identity before contracting.
- Transparency: clients, suppliers, and partners know who they are dealing with.
- Regulatory control: public authorities can track companies’ activities and verify compliance.
- Trust: proper identification reassures stakeholders and enhances the company’s credibility.
From a doctrinal perspective, identification is a manifestation of the principle of publicity in company law: companies, which enjoy limited liability, must make their identity transparent in return.
7. Sanctions and Risks
7.1 Administrative sanctions
As noted, non-compliance is punishable by a fine of €750 per omission. This may seem modest but can accumulate if repeated across multiple documents.
7.2 Judicial injunctions
Under article L. 238-3 of the Code de commerce, the president of the commercial court may order the company, under penalty (astreinte), to regularize its documents.
7.3 Reputational and contractual risks
Failure to provide proper identification may undermine confidence and, in some cases, weaken the enforceability of contracts if third parties argue they were misled as to the company’s identity.
8. Practical Guidance for SARLs
To ensure compliance, SARLs should:
- Adopt standardized letterheads, invoice templates, and order forms containing all mandatory mentions.
- Use automatic email signatures to avoid omissions.
- Maintain updated legal notices on websites.
- Verify that all establishments use the correct SIRET number.
- Train administrative staff to understand the importance of these requirements.
Conclusion
The identification of a SARL is not a minor administrative formality but a core aspect of French company law. From the attribution of the SIREN number to the reproduction of mandatory mentions on documents, emails, and websites, the law establishes a detailed regime designed to ensure transparency, traceability, and legal certainty.
Sanctions for non-compliance are real, even if financial penalties are modest. More importantly, compliance strengthens the company’s credibility and reassures clients, partners, and public authorities.
For managers and entrepreneurs, mastering these obligations is essential. At frenchco.lawyer, we provide legal expertise to ensure your SARL is fully compliant, minimizing risks and enhancing your company’s reputation.
FAQs
- What is the difference between SIREN and SIRET?
The SIREN is the nine-digit unique identifier for the company. The SIRET combines the SIREN with a five-digit code to identify each establishment. - Must the SARL always state its share capital?
Yes. The share capital must accompany the company name and legal form on all documents intended for third parties. - Are emails legally required to contain SARL mentions?
Yes, if the email constitutes an official document addressed to third parties. Internal or purely factual communications are exempt. - What is the sanction for omitting mandatory mentions?
A contravention of the 4th class punishable by a €750 fine, and possible injunctions from the commercial court. - Do these obligations apply to websites?
Yes. Company websites must display the same mandatory mentions as invoices and correspondence.
