Shocking New Rules for the Company Number Register 🚨2027🚨

Updated: September 16, 2026 – 2026 guide to the French company number register, SIREN, SIRET and business registration

For entrepreneurs, investors and international founders planning to establish an activity in France, understanding the company number register is essential. France uses a centralized identification system to record businesses, legal entities and establishments, with the SIREN and SIRET numbers playing a central role.

Whether you are creating a French company, operating as a self-employed entrepreneur, running a professional activity or starting a furnished rental business, understanding these identifiers helps you manage registrations, tax obligations, invoices, banking and administrative procedures correctly.

In France, the official system behind these identifiers is the SIRENE register, managed by INSEE. It covers legal units and their establishments, including certain foreign businesses with a representation or activity in France.

This guide explains:

What the French company number register actually is.
What SIREN and SIRET numbers mean.
The difference between a company and an establishment.
When a SIRET number is required.
How to register a business in France in 2026.
What has changed since the old CFE registration system.
How furnished rental activities are registered.
How several properties can be managed.
What happens when an activity stops.
How foreign entrepreneurs can manage their French registration obligations.

What Is the Company Number Register in France?

The expression company number register is commonly used in English to describe the French system used to identify businesses and establishments.

The official French system is the SIRENE register, managed by INSEE. It records the identification information of legal units and their establishments operating in France. Foreign companies with a representation or activity in France can also be included in the register.

Two identifiers are particularly important:

Identifier	Format	What it identifies
SIREN	9 digits	The legal unit or business
SIRET	14 digits	A specific establishment
NIC	5 digits	The establishment component contained in the SIRET

The SIREN is attributed to the legal unit and remains associated with it throughout its existence. The SIRET identifies an establishment and is made up of the nine-digit SIREN followed by a five-digit NIC.

For example:

SIREN: 123 456 789
SIRET: 123 456 789 00012

The first nine digits of the SIRET correspond to the SIREN. The final five digits identify the establishment.

SIREN vs. SIRET: What Is the Difference?

Although the two numbers are closely related, they should not be confused.

SIREN number

The SIREN identifies the legal unit.

For a company, it identifies the legal entity itself rather than one particular location. For an individual entrepreneur, it identifies the entrepreneur’s legal unit.

The SIREN contains nine digits and is not constructed to encode information such as the company’s activity, size or location.

SIRET number

The SIRET identifies a particular establishment.

It contains 14 digits:

9-digit SIREN + 5-digit NIC = 14-digit SIRET

Because the SIRET is linked to an establishment, it can change when an establishment changes address or when establishments are created or closed.

This distinction is particularly important for businesses operating from several locations.

What Is the SIRENE Register?

The SIRENE register stands for Système national d’identification et du répertoire des entreprises et de leurs établissements.

It is maintained by INSEE and covers businesses and establishments regardless of their legal form or sector, within the scope defined by French regulations.

The information can be used by public administrations and, depending on the data concerned, can also be consulted through official business-information services.

Since December 2025, the former public Sirene website has been closed. Business information previously available there is now accessible through the Annuaire des Entreprises, while INSEE continues to provide information and services relating to the SIRENE register.

When Do You Need a SIRET Number?

A SIRET is generally associated with an establishment carrying out a registered economic activity.

The exact formalities depend on the nature of the activity and the legal structure. In 2026, business creation, modification and cessation formalities are generally completed through the Guichet unique des formalités des entreprises, operated by INPI.

The old system based on submitting the main registration procedure to a Centre de Formalités des Entreprises (CFE)is therefore no longer the current route for new business formalities. Since January 1, 2023, the Guichet unique has been the single channel for business creation, modification and cessation formalities.

Does a Furnished Rental Need a SIRET Number?

Yes.

This is particularly important for international property owners.

If you start a furnished rental activity in France, whether as an LMNP or LMP, you must declare the beginning of the activity through the Guichet unique.

According to the French tax administration, this declaration must be made within 15 days following the first day of rental activity. The procedure results in the attribution of a SIRET number and allows the taxpayer to indicate the applicable tax regime.

Furnished rental income is generally treated as BIC — bénéfices industriels et commerciaux, rather than ordinary property income.

What about unfurnished rentals?

Unfurnished residential rental income is generally taxed as property income (revenus fonciers), rather than BIC.

Therefore, the administrative and tax treatment differs from furnished rental activity.

An investor should not automatically assume that owning a French rental property means obtaining a SIRET in exactly the same way as a furnished rental business. The appropriate registration depends on the activity actually carried out.

How to Register a Business in the French Company Number Register

In 2026, the process is centered around the Guichet unique des formalités des entreprises.

The main stages are:

1. Choose the appropriate legal structure

Depending on the project, you may consider structures such as:

Entreprise individuelle (EI)
Micro-entreprise, where eligible
SAS
SASU
SARL
EURL
SCI, for certain real-estate ownership structures

The right structure depends on factors such as the activity, number of founders, financing, taxation, social protection, liability and plans for future development.

2. Define the activity and establishment information

The registration requires accurate information concerning the business and its activity.

Depending on the structure, this may include:

Identity information.
Business address.
Description of the activity.
Legal form.
Information concerning directors or managers.
Supporting documents.
Information concerning the establishment.

The quality of this information matters because it affects the registration and the information transmitted to the relevant administrations.

3. Submit the formalities through the Guichet unique

The Guichet unique centralizes business formalities and transmits the information to the competent organizations, including INSEE and other authorities depending on the activity and legal structure.

After the creation formalities have been validated, the SIREN is communicated and the establishment receives its SIRET where applicable.

4. Complete the tax and social registrations that apply

Receiving a SIREN or SIRET does not mean that every tax or social obligation has automatically been completed.

Depending on the activity, additional steps may concern:

VAT.
Corporate income tax or personal income tax.
Social contributions.
CFE.
Payroll.
Professional tax filings.
Beneficial-owner information.
Sector-specific authorizations.

The exact obligations depend on the legal structure and activity.

Do You Need a Business Bank Account?

The original idea that every business automatically needs a corporate bank account simply because it has a SIRET is too broad.

The requirement depends on the legal structure.

For example, a commercial company such as a SAS or SARL must deposit its share capital, which generally requires a dedicated bank account for the company-creation process.

An individual entrepreneur does not have the same capital-deposit requirement. A separate account can nevertheless become mandatory in certain circumstances, including when the statutory turnover threshold applicable to the entrepreneur is exceeded for two consecutive years.

Therefore, the banking requirements should be analyzed according to the chosen legal structure rather than the SIRET number alone.

Can You Have Several SIRET Numbers?

Yes.

A single legal unit can have several establishments. Each establishment has its own SIRET while sharing the same SIREN.

For example:

Company SIREN: 123 456 789

Paris establishment → SIRET 123 456 789 00011
Lyon establishment → SIRET 123 456 789 00029
Bordeaux establishment → SIRET 123 456 789 00037

The SIREN therefore remains the common identifier of the legal unit, while each establishment has its own SIRET.

A change of establishment address can result in a new SIRET, and changes must be reported through the appropriate formalities.

Can Several Rental Properties Be Managed Under One SIRET?

This question is particularly relevant to property investors.

Owning several furnished rental properties does not necessarily mean that each property automatically receives a completely separate business entity.

The administrative treatment depends on how the activity and establishments are registered.

The French tax administration specifically provides procedures for taxpayers with several furnished rental properties and indicates that, where several properties are involved, the competent tax office can depend on the taxpayer’s residence or the location of the most significant furnished property.

Therefore, investors should not assume that every property must automatically be treated as a separate company.

At the same time, an establishment is a distinct concept from the legal unit. Where the facts constitute separate establishments, separate SIRET identifiers may be involved.

For investors with multiple properties, it is therefore important to structure the registration correctly from the beginning rather than simply trying to use one SIRET for every situation.

What Happens When You Stop Your Business?

Stopping an activity does not mean that you simply “delete” your SIRET.

The appropriate procedure is to declare the cessation of activity through the Guichet unique.

The information is then transmitted to the relevant authorities. Depending on the nature and structure of the business, the cessation process can result in the closure or cessation of the relevant establishment and updates to the company’s registration information.

For furnished rental activity, the cessation formalities are particularly important because continuing to leave an activity registered can create unnecessary administrative and tax obligations.

However, stopping the SIRET does not automatically erase historical tax obligations. Final tax returns, outstanding taxes, accounting records and other obligations may still have to be dealt with.

Does an Active SIRET Automatically Mean You Pay €1,500 in Penalties?

This point from older articles requires clarification.

It is incorrect to state that simply having an active SIRET automatically creates an annual tax return obligation with an automatic €1,500 penalty if no return is filed.

The obligations depend on the activity and applicable tax regime.

For example, furnished rental businesses have specific income-tax, CFE and potentially other reporting obligations. A taxpayer who stops the activity should therefore complete the appropriate cessation formalities and deal with any outstanding declarations rather than assuming that merely “deactivating” the SIRET eliminates every obligation.

CFE and the SIRET Number

The Cotisation Foncière des Entreprises (CFE) can be relevant to many business activities, including furnished rental activities.

For furnished rentals, the French tax administration states that the activity is generally subject to CFE, although several exemptions can apply depending on the circumstances.

For a newly created activity, an initial CFE declaration may also be required.

This means that obtaining a SIRET should not be viewed as the end of the registration process. It is the beginning of a wider set of tax and administrative obligations.

How Can You Check a French SIREN or SIRET Number?

You can verify French business identification information through official services.

The SIRENE register contains the relevant identification information, while the official Annuaire des Entreprisescan be used to search for businesses and establishments.

You can also request an avis de situation using a SIREN or SIRET number.

This can be useful when:

Checking whether a company is registered.
Verifying an establishment.
Confirming business identification information.
Reviewing the status of an establishment.
Providing registration evidence to a bank or business partner.

What International Entrepreneurs Should Check Before Registering

For a foreign entrepreneur, registering a French business involves more than obtaining a SIREN or SIRET.

Before submitting the formalities, it is useful to determine:

What activity will actually be carried out in France?
Which legal structure is appropriate?
Where will the business be established?
Will there be one or several establishments?
Will the activity be subject to VAT?
Will the business be subject to CFE?
What income or corporate tax regime applies?
Will employees or directors receive remuneration?
Are there cross-border tax implications?
What happens if the activity later stops or moves?

Getting the registration right at the beginning can prevent expensive corrections later.

Why the French Company Number Register Can Be Complex for Foreign Founders

For international entrepreneurs, the challenge is often not the SIREN or SIRET itself.

The difficult part is understanding how the registration interacts with:

French company law.
Tax residence.
VAT.
Corporate taxation.
Personal taxation.
Social-security obligations.
CFE.
Real-estate taxation.
Cross-border transactions.
Accounting requirements.

A foreign entrepreneur may also need to consider whether the French activity creates a French taxable presence and how French rules interact with the laws of their home country.

This is particularly important for founders who live outside France but operate a French company or own French rental property.

ESCEC International: Support for Setting Up a Business in France

For international founders, understanding the French company number register is only one part of establishing a compliant business.

ESCEC International assists international entrepreneurs and businesses with French accounting, tax and business-setup matters.

Support can include:

Choosing an appropriate French business structure.
Business incorporation and registration.
Assistance with SIREN and SIRET formalities.
French tax registration.
Accounting setup.
VAT-related matters.
Ongoing accounting and compliance.
Tax support for international entrepreneurs.
Assistance with furnished rental and other French activities.

The objective is not simply to obtain a registration number, but to establish the business correctly and maintain compliance after incorporation.

Frequently Asked Questions About the Company Number Register

Is the SIREN the same as the company registration number?

Not exactly.

The SIREN is the nine-digit identifier assigned to the legal unit. The SIRET is the 14-digit identifier assigned to an establishment.

In English-language contexts, people may loosely refer to the SIREN as a French company registration number, but the precise French terminology distinguishes the different identifiers.

How many digits does a SIRET number have?

A SIRET contains 14 digits.

It consists of the nine-digit SIREN followed by a five-digit NIC.

How many digits does a SIREN number have?

A SIREN contains 9 digits.

It identifies the legal unit rather than a particular establishment.

Does a furnished rental property need a SIRET? company number register

Generally, yes.

French tax authorities require furnished rental activity, whether LMNP or LMP, to be declared through the Guichet unique within 15 days following the beginning of the rental activity. This results in a SIRET for the activity.

Does an unfurnished rental automatically require a SIRET?

Not simply because the property generates rental income.

Unfurnished residential rental activity generally falls under the property-income regime, while furnished rental is treated as BIC. The registration requirements therefore need to be considered according to the precise activity and structure.

Can a SIRET number change? company number register

Yes.

Because a SIRET identifies an establishment, it can change when the establishment changes address or when the establishment situation changes.

Can the SIREN number change?

The SIREN is attached to the legal unit and is not normally changed during its existence.

INSEE states that the number is allocated only once and is not reused after the legal unit disappears.

What is the French company number register called? company number register

The official system is the SIRENE register, managed by INSEE.

The term “company number register” is therefore a useful English description, but it is not the official French name of the system.

Can a foreign entrepreneur obtain a French SIRET?

Yes, where the foreign entrepreneur or company has a qualifying activity or establishment in France and completes the applicable formalities.

Foreign companies with a representation or activity in France can also be included in the SIRENE register.

What happens if I stop my French business? company number register

You should declare the cessation through the Guichet unique rather than simply abandoning the SIRET.

The relevant authorities are then informed through the formal process, while any final tax, accounting or social obligations must still be handled.

Conclusion: Understanding the French Company Number Register

For anyone establishing a business or economic activity in France, understanding the company number register, SIREN and SIRET is fundamental.

The key distinction is simple:

SIREN = the legal unit
SIRET = the establishment

But the practical implications go much further.

In 2026, business creation, modification and cessation formalities are handled through the Guichet unique, while INSEE maintains the SIRENE identification system. Furnished rental activities also require specific registration, with a SIRET obtained after declaring the beginning of the activity.

For international entrepreneurs, the real challenge is making sure the registration, tax treatment, accounting and ongoing compliance all correspond to the actual business structure.

If you are planning to create a company in France, establish a French business activity or manage French rental property from abroad, professional guidance can help you choose the appropriate structure and complete the formalities correctly.

ESCEC International supports international founders and investors with French business setup, accounting and tax compliance.