#2008-1354Decree No. 2008-1354 of December 18, 2008, on Criteria for Company Categorization for Statistical and Economic Analysis
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The decree establishes criteria for categorizing companies in France for statistical and economic analysis purposes. It defines various company categories based on workforce size and annual revenue or balance sheet totals, including micro enterprises, small and medium-sized enterprises (SMEs), intermediate-sized enterprises (ETIs), and large enterprises. The law outlines how to calculate the number of full-time employees and financial metrics, and allows for approximations if definitive classifications cannot be made.
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Key Changes
- Introduced specific definitions for company categories based on employee count and financial thresholds
- Clarified how to calculate workforce and financial metrics for categorization
- Allowed for approximations when complete classifications cannot be determined
Obligations
What this law requires
Calculate company workforce using full-time equivalent (UTA) based on the last closed fiscal year, counting full-year full-time employees as 1 UTA and prorating part-time, partial-year, and seasonal workers as fractions of UTA
Calculate annual revenue (chiffre d'affaires) excluding VAT and other indirect taxes, based only on invoices issued to external legal and natural persons outside the company's definition scope
Use consolidated balance sheet totals within the company's definition scope as the basis for company categorization
Base company category determination on data from the last closed fiscal year, effective from the date of account closure
Classify companies as microenterprises if they have fewer than 10 employees AND annual revenue or balance sheet total not exceeding 2 million euros