Activité 3 : Le centre de formalités des entreprises (CFE)

Quelle forme juridique allez-vous choisir pour votre entreprise, sachant que vous vous imposez les contraintes suivantes ? – vous souhaitez limiter votre responsabilité ; – vous disposez d’un apport de 10 000 € ; – vous avez des perspectives de développement pour votre entreprise : votre activité de mécanique industrielle (usinage) se limitera dans un premier temps au département du Nord, et s’étendra par la suite aux départements limitrophes ; – vous avez le profil d’un créateur motivé et ambitieux qui vous permettrait de créer seul votre entreprise. Cependant, vous vous demandez si un associé compétent en gestion et en comptabilité ne vous aiderait pas à mettre toutes les chances de votre côté pour faire aboutir votre projet et assurer sa pérennité. Justifiez votre choix.

Study Notes

Pre-Establishment Costs

An entrepreneur should conduct market research to understand the viability of their business idea.
A business plan is crucial with an estimated cost of €100-€600 excluding taxes.
Entrepreneurs should consider the expenses of:
- Traveling to meet potential partners.
- Marketing to raise awareness before launching.
- Registering a trademark.
- Filing a patent.
- Registering designs or models.
- Developing a website.
- Obtaining licenses, if necessary (alcohol sales, taxi services, etc.).
Professional assistance for pre-establishment procedures is recommended to avoid issues while operating the business.

General Creation Costs

Regardless of the business structure chosen, creating a company incurs various expenses.
These costs include:
- Publishing a creation announcement in a legal announcement publication at a cost between €121 and €453 depending on the company type and publication location.
- Business registration fees.
- Fees for lawyers, accountants, or notaries, depending on the prices of the professionals, the chosen legal form, and the project's complexity (between €500 and €3000 excluding taxes).
- Fees for the asset appraiser (between €1000 and €2000 excluding taxes).

Creation Costs by Company Type

Sole Proprietorship:
- Registration in the Trade and Companies Register (RCS) costs €25.34 for commercial activities.
- Registration is free for freelance activities.
- Registration in the Crafts Register (RM) costs €45 for artisanal activities.
SARL, EURL, SNC, and SCI:
- Publication of a creation notice in a legal announcement publication.
- Registration in the RCS and filing documents in the case of commercial activities.
- Registration in the RM in the case of craft activities.
SA, SAS, and SASU:
- Publication of a creation notice in a legal announcement publication.
- Registration in the RCS and filing documents in the case of commercial activities.
- Registration in the RM in the case of craft activities.
Sole Trader (Auto-entrepreneur):
- Registration in the RCS or RM is free for commercial or artisanal activities.
- A voluntary preparation stage for artisanal activities costs €194.
Commercial Agents:
- Registration in the Special Register of Commercial Agents (RSAC) costs €25.19.

Startup Activity Costs

Starting a business generally requires a significant financial investment.
Common associated costs:
- Necessary investments for the planned activity.
- Establishing a stock of goods and raw materials or products.
- Recruitment expenses if needed.
- Communication expenses for marketing and brand awareness.
Initial business establishment costs are typically recouped over the medium term.