1901年法案协会的申报义务

Upon creation: declaration, publication, RNA

The association acquires legal personality through its declaration to the registry of associations, followed by a publication in the Official Journal of Associations. It then receives a RNA number. Keep the declaration receipt and the published announcement carefully: banks, funders and insurers systematically request them.

During the association's lifecycle: changes to be declared

• 负责人、名称、宗旨、总部或章程的变动。
• 分支机构的设立或关闭。
• 自愿解散、合并或拆分。
• 原则期限：三个月，并附上相应的会议纪要。

SIREN、SIRET 及其他识别码

The SIREN number becomes essential as soon as the association employs staff, requests a public grant or carries out an activity subject to VAT. Depending on the activities, other registrations are added: sports or youth and popular education approval, authorisation for hosting minors, entertainment entrepreneur license.

The tax component, in practice

The analysis is based on the disinterested nature of management and the absence of competition with the commercial sector under similar conditions. When an incidental lucrative activity appears, it must be tracked separately and applicable thresholds must be checked regularly. Associations that issue tax receipts must also declare each year the amount of donations received and the number of receipts issued.

雇主义务与名册保存

From the very first employee: pre-employment declaration, application of the collective agreement, payroll, electronic social declaration (DSN), single personnel register, single risk assessment document. These obligations fall under common labour law: association status does not exempt you from them.

Never miss a deadline again with Bonjour

Bonjour 为每个组织维护一个合规日历：申报期限、补贴报告、认证和保险更新，并带有提醒和关联附件。多司法管辖区引擎使规则适应相关国家，对在法国境外开展活动的协会非常有用。每次完成的申报都会留下带时间戳的记录，可导出用于检查或审计。

常见问题解答

哪些变更需要向省政府申报？

负责人、章程、宗旨、名称、总部的变更，以及分支机构的设立或关闭和解散。申报应向协会登记处进行，原则上在三个月内完成。

RNA 编号和 SIREN 编号有什么用途？

RNA 编号在协会申报时即在国家协会名录中对其进行识别。由 Insee 颁发的 SIREN 编号在聘用员工、申请公共资助或从事须缴纳增值税的活动时变得必要。

协会需要纳税吗？

原则上，管理规范且活动不与商业部门竞争的非营利协会无需缴纳商业税。如果开展营利性活动，或以类似于企业的条件进行竞争，则可能触发增值税、公司税和地方经济贡献税。

协会聘用员工时有哪些义务？

入职预申报、雇主注册、视情况而定的书面合同、适用的集体协议、工资单、个人社会保险申报和贡献金。协会部门的单一窗口简化了小型机构的这些流程。

与公共补贴相关的义务有哪些？

申请文件，然后在针对特定行动的拨款执行期结束后六个月内提交财务报告。如果年度公共资助超过 153,000 欧元，还需增加年度账目、法定审计师和账目公布。