The AC2 Cerfa 14213 form enables sales agents to declare any changes concerning their business, whether they run a sole proprietorship or a company. This may include a change of address or a change concerning the collaborating spouse.
What does a sales agent do?
A sales agent is a commercial intermediary mandated by companies to negotiate and conclude contracts for the purchase or sale, rental or provision of services. He or she is not an employee, but works on his or her own account, running a sole proprietorship or a company.
If they decide to set up a sole proprietorship, sales agents can opt for the micro-business tax system, provided they do not exceed the annual sales ceiling of 72,600 euros.
While microenterprises offer simplified management and, in particular, streamlined accounting, they do have their limitations for sales agents, who will not be able to deduct business expenses such as travel or catering.
To benefit from a deduction for professional expenses, the sales agent must set up a company. If he is the sole shareholder, he can opt for the legal status of a société par actions simplifiée unipersonnelle (SASU). If, on the other hand, he or she has partners, he or she will have to choose another legal status, such as a société par actions simplifiée (SAS) or a société à responsabilité limitée (SARL).
Regardless of their legal status, commercial agents must register with the RSAC (Registre Spécial des Agents Commerciales) when they set up their company. If they have chosen to set up a company, they must also register with the RCS (registre du commerce et des sociétés), while if they have chosen to set up a sole proprietorship, they must send the AC0 form to the relevant CFE (center de formalités des entreprises).
When should I fill in the form for a sales agent?
The AC2 form applies to both sole traders and company directors.
Any change may have administrative repercussions, and must therefore be reported to the relevant Business Formalities Center within 30 days, using form AC2.
The change may be a personal one, such as a change of name following marriage, or a change of address. The change may also relate to professional activity, for example if the spouse working regularly for the company decides to change his or her status, or stops working for the company.
How do I fill in the AC2 company modification form?
The form comprises 4 main sections: identification of the commercial agent, changes if the agent is a natural person or a legal entity, and additional information.
First and foremost, sales agents wishing to report a change must tick the "Natural person" box if they have opted for the legal status of a sole proprietorship, or the "Legal person" box if they have set up a company.
Identification reminder
The "Identification reminder" section concerns the identity of the sales agent, whether an individual or a legal entity. It must include the agent's unique identification number, as well as his or her registration number in the special register of commercial agents.
If any changes have been made to his or her identity, he or she must specify the date of these changes before entering his or her current identity, i.e. his or her birth name, customary name, first name, as well as the date, municipality, department and country of birth. In the event of a change, the sales agent must also recall his previous identification.
Declaration of change of commercial agent: natural person
This section is reserved for commercial agents who have opted for the legal status of sole proprietorships, including microenterprises and sole proprietorships with limited liability.
Changes may concern the sales agent's personal or business address. If the sales agent's married or civil union spouse used to work regularly for the company, but is no longer doing so, the change must be reported in this section. The same applies in the opposite case, as well as in the event of a change of status, from collaborating spouse to employee, or vice versa.
Commercial agents running a sole proprietorship with limited liability can modify their declaration of asset allocation, file one if they have not already done so, and also allocate or withdraw real estate from a common or undivided asset.
By default, their main residence cannot be seized, but they can choose to waive this right, revoke their waiver, or decide to declare a property other than their main residence as exempt from seizure.
Commercial agents with sole proprietorship status must also specify whether they are benefiting from a business project support contract (CAPE), or whether they have terminated it early.
Declaration of change of commercial agent: legal entity
This section is specifically intended for sales agents who have set up a company, whatever its legal form.
Changes may concern the company's name, acronym, legal form or registered office address.
Please note: in the event of a change of registered office, name, legal form, capital or manager, form AC2 is not the only formality required. The company's manager must also, with the agreement of the partners or shareholders, amend the articles of association, publish them in a legal gazette, file them with the Registrar and enter the changes in the Trade and Companies Register.
Further information
In this section, the sales agent, whether a sole proprietor or a company, can provide the administration with additional information.
He must then indicate his correspondence address, which may be different from his personal and business addresses. They can also request that the information they provide, contained in the Sirene register (for "Système national d'identification et du répertoire des entreprises et de leurs établissements"), managed by Insee, not be made public.
Finally, all the sales agent has to do is tick his or her status (declarant, legal representative or agent), date and sign the AC2 form. All the information entered on this form is automatically forwarded by the relevant center de formalité des entreprises to the tax authorities, social security bodies, the special register of commercial agents, INSEE and, if necessary, the labor inspectorate.