Entreprise individuelle EIFrench Guiana
What it takes to form, own and run a sole trader in French Guiana, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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La création d'une entreprise individuelle exerçant une activité commerciale coûte 21,74 €
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Impôt sur le revenu (IR) mais option possible pour l'impôt sur les sociétés (IS)
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
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créée et dirigée par une personne physique
- Shareholders
- At least 1 · at most 1 · individuals only
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créée et dirigée par une personne physique
- Members
- At least 1 · at most 1 · one person may form it alone
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Détenue et dirigée par une seule personne
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- No
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Le dépôt des comptes est obligatoire uniquement pour les sociétés commerciales
- Audit for a small company
- Does not apply
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the EI are in our records.
What is public
- Beneficial owners
- To those with a legitimate interest
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À toute personne ou organisation présentant un intérêt légitime
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Owners choose
Impôt sur le revenu (IR) mais option possible pour l'impôt sur les sociétés (IS)
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Impôt sur le revenu (IR) mais option possible pour l'impôt sur les sociétés (IS)
- CFC rules in French Guiana
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- The sole trader declares the end of the activity at the guichet des formalités des entreprises within 30 days of stopping, then makes the final tax and social filings; the business is then struck off the registers (Service Public Entreprendre).
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Pour cesser son activité définitivement, l’entrepreneur individuel doit effectuer une déclaration de cessation d’activité.
- Statutory fee
- Not in our records
Every business in French Guiana
VAT
- VAT or sales tax
- None levied
French Guiana has no VAT: the customs authority states that VAT is provisionally not applicable in the departments of Guyane and Mayotte under Article 294-1 of the tax code, and that Guyane is a third territory for tax purposes. The taxes on products arriving there are octroi de mer and regional octroi de mer. The DGFiP's own site (impots.gouv.fr) was in maintenance throughout this pass, so the finding rests on the customs authority's page on VAT in the overseas departments.
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La taxe sur la valeur ajoutée n'est provisoirement pas applicable dans les départements de la Guyane et de Mayotte (cf. Art 294-1 du CGI ).
Payment and banking services
1 service names French Guiana on its own list: Airwallex. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Entreprise individuelle (EI)
- Identifier
- GF-EIA form ISO 20275 does not list.