Which changes must be reported to the prefecture?

Changes in leaders, bylaws, purpose, title, registered office, as well as the creation or closure of establishments and dissolution. The declaration is made to the registry of associations, in principle within three months.

What are the RNA and SIREN numbers used for?

The RNA number identifies the association in the National Register of Associations as soon as it is declared. The SIREN, issued by Insee, becomes necessary to hire employees, apply for public grants, or carry out an activity subject to VAT.

Do non-profits pay taxes?

A non-profit association with disinterested management whose activity does not compete with the commercial sector generally remains exempt from commercial taxes. A lucrative activity, or competition carried out under conditions similar to a company, can trigger VAT, corporate tax, and territorial economic contribution.

What are the obligations when the association employs a staff member?

Pre-employment declaration, employer registration, written contract as applicable, applicable collective agreement, payslips, electronic social declaration, and contributions. The one-stop shop for the non-profit sector simplifies these procedures for small structures.

What are the obligations related to public grants?

The application file, then a financial report within six months following the end of the financial year for grants allocated to a specific action. Beyond €153,000 in annual public grants, annual accounts, a statutory auditor, and publication of accounts are also required.

Reporting obligations for a "Loi 1901" association

Published on 2026-08-08 · By the team Bonjour — Un Pour Tous Et Tous Pour Un, Paris

A declared association lives with a continuous administrative thread: what it changes, it must report. Omissions are noticed late — at the time of a grant application or a change of bank proxy — and then cost time. Here are the declarations to know, from creation to grants.

La înființare: declarație, publicare, RNA

Asociația dobândește personalitate juridică prin declararea sa la registrul asociațiilor, urmată de o publicare în Jurnalul Oficial al asociațiilor. Aceasta primește atunci un număr RNA. Păstrați cu grijă dovada declarației și anunțul publicat: banca, finanțatorii și asigurătorii le solicită sistematic.

Pe parcursul activității: modificările ce trebuie declarate

Change of leaders, title, purpose, headquarters, or bylaws.
Opening or closing of establishments.
Voluntary dissolution, merger, or demerger.
Principle deadline: three months, with the corresponding minutes in support.

SIREN, SIRET and other identifiers

Numărul SIREN devine indispensabil imediat ce asociația angajează, solicită o subvenție publică sau exercită o activitate supusă TVA-ului. În funcție de activități, se adaugă alte înmatriculări: aviz sport sau tineret și educație populară, autorizație pentru primirea minorilor, licență de antreprenor de spectacole.

Aspectul fiscal, în practică

Analiza se bazează pe caracterul dezinteresat al gestiunii și pe absența concurenței cu sectorul comercial în condiții similare. Atunci când apare o activitate lucrativă accesorie, aceasta trebuie urmărită separat și verificate regulat pragurile aplicabile. Asociațiile care eliberează chitanțe fiscale trebuie, în plus, să declare în fiecare an valoarea donațiilor primite și numărul de chitanțe emise.

Employer obligations and record-keeping

Încă de la primul salariat: declarația prealabilă la angajare, aplicarea contractului colectiv de muncă, plata salariilor, declarația socială nominală, registrul unic de personal, documentul unic de evaluare a riscurilor. Aceste obligații țin de dreptul comun al muncii: statutul de asociație nu scutește de ele.

Nu mai ratați niciun termen limită cu Bonjour

Bonjour maintains a compliance calendar per organization: filing deadlines, grant reports, renewals of approvals and insurance, with alerts and supporting documents attached to each task. The multi-jurisdictional engine adapts rules to the country concerned, useful for associations acting outside France. Each declaration made leaves a timestamped trace, exportable for a check or an audit.

Frequently asked questions

Which changes must be reported to the prefecture?: Changes in leaders, bylaws, purpose, title, registered office, as well as the creation or closure of establishments and dissolution. The declaration is made to the registry of associations, in principle within three months.
What are the RNA and SIREN numbers used for?: The RNA number identifies the association in the National Register of Associations as soon as it is declared. The SIREN, issued by Insee, becomes necessary to hire employees, apply for public grants, or carry out an activity subject to VAT.
Do non-profits pay taxes?: A non-profit association with disinterested management whose activity does not compete with the commercial sector generally remains exempt from commercial taxes. A lucrative activity, or competition carried out under conditions similar to a company, can trigger VAT, corporate tax, and territorial economic contribution.
What are the obligations when the association employs a staff member?: Pre-employment declaration, employer registration, written contract as applicable, applicable collective agreement, payslips, electronic social declaration, and contributions. The one-stop shop for the non-profit sector simplifies these procedures for small structures.
What are the obligations related to public grants?: The application file, then a financial report within six months following the end of the financial year for grants allocated to a specific action. Beyond €153,000 in annual public grants, annual accounts, a statutory auditor, and publication of accounts are also required.

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Informative article, without legal advice value. Official thresholds and forms are published on service-public.fr/associations.

Reporting obligations for a 1901 law association