# Verification record — `fr/inpi/sasu-or-eurl-formation` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-04` The document was derived from and cross-checked against the sources below. The Guichet unique's own live declaration wizard sits behind an authenticated INPI Connect/FranceConnect+ account this review could not reach, so the practice's field-by-field comparison against a *live* screen set has not been completed — `status` remains `draft`, not `verified`, the same honest limitation recorded for the sibling `fr/inpi/micro-entrepreneur-activity-declaration`. ## Why this schema and why now (GOV-1143) GOV-1143 asked for a fresh GovSchema Standard Research cycle: catalog what exists, research a missing government process, document its fields, test-run it with mock data, and author it into the registry. Step 1 (catalog audit) found `discovery/catalog.json` already carries three open Business Formation candidates filed by the prior GOV-1136 cycle — `fr/inpi/sasu-or-eurl-formation`, `nl/kvk/bv-formation`, and `sg/acra/private-limited-company-incorporation` — each an open sibling gap left after that cycle authored `de/handelsregister/gmbh-formation-musterprotokoll`, Germany's true limited-liability-company formation schema. This document closes the French sibling: `fr/inpi/micro-entrepreneur-activity-declaration` (already published) covers only the micro-entrepreneur sole-trader regime, not a company with separate legal personality — the "LLC" analogue France was still missing, alongside `gb/companies-house/company-incorporation-in01`, `ie/cro/company-incorporation`, `ca/on/registration/business-incorporation`, `nz/companiesoffice/company-incorporation`, `in/mca/company-incorporation-spice-plus`, `us/ca/sos/business-entity-llc-formation`, and `au/asic/proprietary-company-registration`. ## Sources examined - **Document `(id, version)`:** `fr/inpi/sasu-or-eurl-formation` / `1.0.0` - **Spec version:** GovSchema `0.3.0` - **Authority:** INPI (Institut National de la Propriété Industrielle), operator of the Guichet unique des formalités d'entreprises (`formalites.entreprises.gouv.fr` / `procedures.inpi.fr`), the sole mandatory entry point for company-creation formalities in France since 1 January 2023 (exclusively since 1 January 2025), which superseded the prior form-specific Centre de Formalités des Entreprises (CFE) network. - **Live process guidance**, fetched 2026-07-04: - and — confirm the Guichet unique's single-online-declaration model and its rubrique structure (type d'entreprise; identité; composition; établissements; options fiscales), matching this document's `steps[]` grouping. - — dossier d'immatriculation supporting-document list, the source for the `documents[]` entries (signed statuts, capital-deposit certificate, legal- notice publication attestation, identity documents). - and two further independent practitioner sources (legalplace.fr, l-expert-comptable.com) cross-corroborated the capital-deposit-certificate requirement and its "no certificate, no Kbis" consequence. - **Primary form sources** (both retired since the Guichet unique went exclusive, but still hosted as fillable AcroForm PDFs and used here as a field-set proxy for the modern online declaration — the exact technique used for the sibling `fr/inpi/micro-entrepreneur-activity-declaration`): - Cerfa **13959\*05**, "M0 SAS — Déclaration de création d'une société ou autre personne morale", retrieved directly from a Greffe du tribunal de commerce mirror (`greffe-tae-paris.fr`), 4 pages (2 pages × 2 duplicate copies). - Cerfa **11680\*06**, "M0 SARL — Déclaration de constitution d'une société à responsabilité limitée (SARL, SELARL y compris à associé unique)", retrieved from a third-party fillable-form mirror (`cerfa.vos-demarches.com`), 4 pages (2 pages × 2 duplicate copies). - **PDF extraction method:** both PDFs carry genuine fillable AcroForm layers with real printed text underneath. `pdfjs-dist`'s `getTextContent()` returned the full instructional/cadre text of every page; `getAnnotations()`/`getFieldObjects()` independently returned each fillable field's internal name (e.g. `DENOMINATION 1`, `Capital montant unité monétaire`, `AVEZ-VOUS UN CONJOINT MARIE OU PACSE`), corroborating the cadre-text extraction. Both forms' 4 pages are two duplicate copies of the same 2-page declaration, confirmed by identical field names recurring across pages 1–2 and 3–4 — the same duplicate-copy layout already documented for the sibling micro-entrepreneur Cerfa. - **Retrieved / reviewed:** 2026-07-04 (all sources fetched and read live at authoring time; no bot-block encountered on any of the above domains — unlike the Guichet unique's own authenticated wizard). - **Reviewer:** GovSchema Engineering (Standards Engineer, initial authoring source-review). ## What was confirmed against the source | Source element | Field(s) | |---|---| | Cerfa 13959\*05 cover / 11680\*06 cover — SAS vs. SARL-associé-unique declarations | `legalForm` | | Cerfa 13959\*05 / 11680\*06, cadre 1 — "DENOMINATION", "Sigle" | `companyName`, `companyAcronym` | | Cerfa 13959\*05 / 11680\*06, cadre 1 — "Durée de la personne morale"; Code civil art. 1838 (99-year cap) | `companyDurationYears` | | Cerfa 13959\*05, cadre 8 / 11680\*06, cadre 9 — "PRINCIPALES ACTIVITES ... de l'objet social" | `businessPurpose` | | Cerfa 13959\*05 / 11680\*06, cadre 1 — "Capital, montant, unité monétaire"; Code de commerce art. L227-1/L223-2 (no statutory minimum since 2003) | `shareCapitalAmountEur` | | Cerfa 13959\*05 / 11680*06, cadre 1 — "Si capital variable, minimum" | `capitalIsVariable`, `capitalVariableMinimumEur` | | Cerfa 13959\*05 / 11680\*06 — "ADRESSE DU SIEGE", "Code postal", "Commune" | `registeredOfficeAddressLine`, `registeredOfficePostalCode`, `registeredOfficeCommune` | | Cerfa 13959\*05 / 11680\*06 — "Au domicile du représentant légal/gérant ... domiciliation provisoire" / "Dans une entreprise de domiciliation" | `registeredOfficeArrangement`, `domiciliationCompanyIdentificationNumber`, `domiciliationCompanyName`, `domiciliationContract` | | Cerfa 13959\*05, cadre 13 "QUALITE" / 11680\*06 associé-unique identity block | `soleShareholderFullName`, `soleShareholderUsualName`, `soleShareholderDateOfBirth`, `soleShareholderPlaceOfBirth`, `soleShareholderNationality`, `soleShareholderResidentialAddress` | | Cerfa 13959\*05, cadre 9 "l'associé unique en est le président"; 11680\*06 cover "Dans le cas où le gérant est l'associé unique" | `managingOfficerIsSoleShareholder` | | Cerfa 13959\*05 "REPRESENTANT LEGAL" block / 11680\*06, cadre 13A "GERANT" | `officerFullName`, `officerDateOfBirth`, `officerNationality`, `officerResidentialAddress` | | Cerfa 11680\*06, cadre 14A — "AVEZ-VOUS UN CONJOINT MARIE OU PACSE ... SALARIE / ASSOCIE / COLLABORATEUR" (absent from 13959\*05) | `managerSpouseWorksInBusiness`, `managerSpouseStatus` | | Cerfa 13959\*05 / 11680\*06 — "DATE DE DEBUT D'ACTIVITE", "Permanente / Saisonnière / Ambulant" | `activityStartDate`, `activityType` | | Cerfa 13959\*05 / 11680\*06, cadre 1 — "Date de clôture de l'exercice social", "Le cas échéant, du 1er exercice" | `financialYearEndDate`, `firstFinancialYearEndDate` | | Cerfa 13959\*05 / 11680\*06 — "OPTIONS PARTICULIERES: Assujettissement à l'IS / Régime des sociétés de personnes"; "Impôt sur les Sociétés (IS)" | `incomeTaxRegime` | | Cerfa 13959\*05 / 11680\*06 — "T.V.A: Franchise en base / Réel simplifié / Mini-réel / Réel normal" | `vatRegime` | | Cerfa 13959\*05 / 11680\*06 — "Fait à", "Le" | `declarationPlace`, `declarationDate` | | entreprendre.service-public.gouv.fr F35934 — dossier d'immatriculation pièces justificatives | `soleShareholderIdentityDocument`, `officerIdentityDocument` | | entreprendre.service-public.gouv.fr F35934 — "les statuts signés et datés" | `signedArticlesOfAssociation` | | legalstart.fr / legalplace.fr / l-expert-comptable.com — attestation de dépôt des fonds ("sans ce certificat, le Kbis ne peut être délivré") | `shareCapitalDepositCertificate` | | entreprendre.service-public.gouv.fr F35934 — avis de constitution published in a support d'annonces légales habilité | `legalNoticePublicationAttestation` | ## Conformance test run Two scenarios exercise both `legalForm` branches and every conditional field: - `conformance/fr/inpi/sasu-or-eurl-formation/1.0.0/application-packet-sasu.json` — a single founder forming a SASU, themself the président (`managingOfficerIsSoleShareholder = true`), ordinary leased premises, fixed EUR 1 capital, corporate IS / franchise en base elections. - `.../application-packet-eurl.json` — a sole shareholder forming an EURL with a distinct gérant (`managingOfficerIsSoleShareholder = false`), a variable-capital clause (`capitalIsVariable = true`, `capitalVariableMinimumEur = 2000`), a domiciliation-company registered office, a working PACS partner (`managerSpouseWorksInBusiness = true`, `managerSpouseStatus = collaborator`), and the flow-through partnership / réel simplifié tax elections. A scripted evaluator (reimplementing the GSP-0013 `requiredWhen` grammar — `conditionLeaf` operators plus `all`/`any`/`not` composition — against `fields[]` static `required` and `documents[].requiredWhen`) checked both packets: **0 violations across 35 fields + 6 documents each**. A mutation test confirmed the conditional requirements actually fire, not just that the happy path passes: removing `capitalVariableMinimumEur` and `managerSpouseStatus` from the EURL packet while `capitalIsVariable` and `managerSpouseWorksInBusiness` stayed `true` correctly reintroduced exactly those two violations. Full console output is saved as `application-packet-sasu.txt` and `application-packet-eurl.txt` alongside the packets. ## What was NOT modeled, and why - **Multi-shareholder SAS/SARL.** Both source Cerfa forms and the underlying law support any number of shareholders; this document scopes to the single-shareholder case only, matching the single-founder scope every other company-formation schema in this registry (DE, GB, IE, CA/ON, NZ, IN, US-CA, AU) already uses. - **Legal-person sole shareholder.** Both cerfas print a "POUR UNE PERSONNE MORALE — forme juridique / Lieu et N° d'immatriculation" branch for a corporate shareholder; out of scope here, which assumes a natural person. - **EIRL status.** Superseded for new registrations by the unified 2022 entrepreneur individuel reform (automatic patrimoine separation without an EIRL election), the same scoping decision already recorded for the sibling `fr/inpi/micro-entrepreneur-activity-declaration`. - **Agricultural and liberal-profession company forms** (GIE/GEIE, sociétés civiles, SEL/SELARL/SELAFA, agricultural activity). Cerfa 11680\*06's own cover explicitly excludes agricultural-activity SARLs from its scope, and both forms flag SEL variants as printed but out-of-scope for this document's plain SASU/EURL case. - **Take-over of a pre-existing fonds de commerce** (achat/apport/location- gérance/gérance-mandat, "ORIGINE DU FONDS"). Both Cerfas devote a whole cadre to a business-transfer origin; this document scopes to a brand-new-activity creation only ("Création, passer au cadre …" branch), the same "création" vs. "reprise" scoping boundary other registration schemas in this registry already draw. - **Establishment address distinct from the registered office** ("ADRESSE DE L'ETABLISSEMENT où s'exerce l'activité, si différente du siège"). Both Cerfas make this genuinely optional; deferred to keep the single-address common case tractable, to be added as a future MINOR if requested. - **The live Guichet unique wizard's own screen order and exact field labels.** Blocked behind an authenticated INPI Connect/FranceConnect+ session; this version relies on the retired Cerfas as a field-set proxy, the same limitation already disclosed for the sibling schema. ## Next review `nextReviewBy`: 2027-01-04, or sooner if the Guichet unique's declaration screens, the SAS/SARL capital-minimum rules, or the supporting-document list change.