Entreprise individuelle EIRéunion
What it takes to form, own and run a sole trader in Réunion, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Capital social Non concerné Responsabilité financière Limitée au patrimoine professionnel
Quote
La création d'une entreprise individuelle exerçant une activité commerciale coûte 21,74
Quote
Régime fiscal 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
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the EI.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
Quote
Détenue et dirigée par une seule personne (l'entrepreneur)
- 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
Quote
Il n’est pas nécessaire de déposer les comptes annuels auprès du greffe du tribunal de commerce
- 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
Not in our records What the register shows the public is not in our records for the EI.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
Income tax (IR) by default; option for corporate tax (IS) (INPI EI page).
Quote
Régime fiscal Impôt sur le revenu (IR) mais option possible pour l'impôt sur les sociétés (IS)
- CFC rules in RE
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Declaration of definitive cessation of activity on the Guichet unique within 30 days after the activity stops, followed by tax steps within 60 days and social (Urssaf) steps within 90 days; it leads to the entrepreneur's removal (radiation) from the official registers.
Quote
La déclaration de cessation définitive d’activité à effectuer dans les 30 jours suivant la date de cessation
- Statutory fee
- Not in our records
Every business in Réunion
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for RE.
Payment and banking services
1 service names RE 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
- RE-EIA form ISO 20275 does not list.