For the DADS declaration in France, the rule that is used to identify the site that submits the declaration is the following :
- If the company is required to submit a declaration of results and the company submits this declaration, the address and SIRET number are those of the site that submits the results declaration.
- If the company is required to provide a declaration, but this declaration is not submitted by the enterprise (case for companies where the declaration is submitted by the parent company), the address is that of the parent company that submits the results declaration. The SIRET number is that of the principal site of the subsidiary company.
- If the enterprise is not subject to a results declaration requirement, the address and SIRET number are those of the principal site of the company.