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Accounting
Tabling of the annual accounts: now is the time!
Publié le 17 juin 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Are you a commercial business? Have you closed your 2024 fiscal year as of December 31? In this case, you can file your annual accounts now. Entrepreneur.Service-Public.fr reminds you of the rules.
Trade businesses must approve their accounts by the ordinary general meeting (which brings together the shareholders) within 6 months of the end of the accounting year. Thus, the businesses that closed their fiscal year on December 31, 2024 have until june 30, 2025 to have their accounts validated.
The annual accounts shall then be submitted one month after the approval of the accounts. These trade businesses must therefore file their accounts no later than july 31, 2025.
This deposit is made online on the company formalities office or by "paper" filing with the registry of the commercial court (by post or on the spot).
It should be remembered that in the event of failure to deposit accounts, the head of the business is liable to:
- one fine penal code of €1,500 (increases to €3 000 in the case of repeated offenses);
- one injunction the president of the commercial court to file his accounts within one month;
- one survey on the economic and financial situation of the company conducted by the President of the Commercial Court.
For more information, please see the fact sheet Submission of the annual accounts of a business.