Submission of the annual accounts of a business
Verified 01 March 2024 - Directorate of Legal and Administrative Information (Prime Minister), Ministry of Justice
At the close of each annual financial year, a commercial business must file its annual accounts in the Commercial and business Register (RCS) in order to guarantee transparency. On receipt by the Registry of the Commercial Court, the annual accounts shall be published in Bodacc: titleContent.
SAS/SASU
What documents should be provided when the annual accounts are submitted?
Répondez aux questions successives et les réponses s’afficheront automatiquement
French business
Micro-company
The business is a micro-company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €450,000
- Net sales amount less than or equal to €900,000
- Average number of employees employed during the year up to 10
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business wishes its annual accounts not to be published, it shall attach to its submission an privacy statement.
Small company
The business is a small company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €7,500 000
- Net amount net of turnover less than or equal to €15 000 000
- Average number of employees employed during the year 50 or less
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business wishes its income statement not to be published, it shall attach to its deposit an privacy statement.
FYI
Where the business is part of a group of businesses, it shall also submit the following documents: consolidated accounts, report on the management of the group, report of the auditors on the consolidated accounts and, if any, report of the supervisory board.
Average company
The business is an average company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €25 000 000
- Net amount net of turnover less than or equal to €50 000 000
- Average number of employees employed during the year up to 250
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Management Report
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business so wishes, it may request that only a simplified presentation of its balance sheet and annexes be published. In this case, the simplified presentation need not be accompanied by the report of the auditors.
FYI
Where the business is part of a group of businesses, it shall also submit the following documents: consolidated accounts, report on the management of the group, report of the auditors on the consolidated accounts and, if any, report of the supervisory board.
foreign business
The representative of the foreign business must produce a copy of the accounting documents established when they have been audited and published in the Member State in which the seat of the business is situated.
When should the annual accounts be submitted?
The annual accounts must be lodged with the Registry of the Commercial Court at one of the deadlines following:
- Within one month of account approval by the ordinary meeting of shareholders or the sole shareholder
- Within 2 months of account approval by the ordinary meeting of shareholders or the sole shareholder where the deposit is made electronically
Where should the annual accounts be filed?
Online
The annual accounts are submitted online using the online service next:
Documents must be filed by the leader or a representative (accountant, lawyer, etc.).
They are transmitted in digital format (e.g. digitized in PDF format).
Please note
The deposition can be carried out either by the conventional route or by expert mode. The “expert” mode simplifies and accelerates this formality.
On the spot
General case
The representative from the businesses to the commercial court registry the location of the seat of the business:
Who shall I contact
Company with headquarters in Alsace-Moselle
The representative of the business must go to the court of the place where the seat of the business is located:
Who shall I contact
By mail
General case
The representative of the business must send the documents by registered post with notice of receipt at the registry of the commercial court the place where the business has its registered office:
Who shall I contact
Company headquartered in Alsace-Moselle
The representative of the business must send the documents by registered post with notice of receipt to court of law the place where the business has its registered office:
Who shall I contact
What happens if the annual accounts are delayed or not submitted?
Criminal penalty
If the accounts are not lodged, the business may be fined €1,500. In the event of a repeat offense, the fine shall be increased to €3,000.
FYI
the limitation period of the criminal offense is 1 year from the date on which the accounts should have been lodged.
Civil penalty
In the event of delay in the submission of accounts, at the request of any interested party (e.g. an employee or a former employee) or of the public prosecutor's office or on its own initiative, the president of the commercial court can set up a penalty payment. This means that he can ask the head of the business to deposit the accounts within one month of his request with a penalty for each day of delay.
It can also to designate a person responsible for depositing these accounts.
If there is no reaction, the President notes that the documents have not been tabled and obliges the business to pay this penalty payment (it is said that he liquids on standby duty). The President of the Tribunal may also conduct an inquiry into the company's economic and financial situation. As a result of this investigation, the judge may make one of the following decisions:
- Implement one alert procedure
- Open a procedure for judicial liquidation
What documents should be provided when the annual accounts are submitted?
Répondez aux questions successives et les réponses s’afficheront automatiquement
French business
Micro-company
The business is a micro-company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €450,000
- Net sales amount less than or equal to €900,000
- Average number of employees employed during the year up to 10
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business wishes its annual accounts not to be published, it shall attach to its submission an privacy statement.
Warning
Where the sole member is the Chairman of the business, he or she is not required to file the decision approving the accounts.
Small company
The business is a small company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €7,500 000
- Net amount net of turnover less than or equal to €15 000 000
- Average number of employees employed during the year 50 or less
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
- When the business is part of a business group, it must also attach the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors on the consolidated accounts
If the business wishes its income statement not to be published, it shall attach to its deposit an privacy statement.
Warning
Where the sole member is the Chairman of the business, he or she is not required to file the decision approving the accounts.
Average company
The business is an average company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €25 000 000
- Net amount net of turnover less than or equal to €50 000 000
- Average number of employees employed during the year up to 250
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Management Report
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
- When the business is part of a business group, it must also attach the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors on the consolidated accounts
If the business so wishes, it may request that only a simplified presentation of its balance sheet and annexes be published. In this case, the simplified presentation need not be accompanied by the report of the auditors.
Warning
Where the sole member is the Chairman of the business, he or she is not required to file the decision approving the accounts.
foreign business
The representative of the foreign business must produce a copy of the accounting documentss established when they have been audited and published in the Member State in which the seat of the business is situated.
When should the annual accounts be submitted?
The annual accounts must be lodged with the Registry of the Commercial Court at one of the deadlines following:
- Within one month of account approval by the ordinary meeting of shareholders or the sole shareholder
- Within 2 months of account approval by the ordinary meeting of shareholders or the sole shareholder where the deposit is made electronically
Where should the annual accounts be filed?
Online
The annual accounts are submitted online using the online service next:
Documents must be filed by the leader or a representative (accountant, lawyer, etc.).
They are transmitted in digital format (e.g. digitized in PDF format).
Please note
The deposition can be carried out either by the conventional route or by expert mode. The “expert” mode simplifies and accelerates this formality.
On the spot
General case
The representative from the businesses to the commercial court registry the location of the seat of the business:
Who shall I contact
Company with headquarters in Alsace-Moselle
The representative of the business must go to the court of the place where the seat of the business is located:
Who shall I contact
By mail
General case
The representative of the business must send the documents by registered post with notice of receipt at the registry of the commercial court the place where the business has its registered office:
Who shall I contact
Company headquartered in Alsace-Moselle
The representative of the business must send the documents by registered post with notice of receipt to court of law the place where the business has its registered office:
Who shall I contact
What happens if the annual accounts are not filed or are late?
Criminal penalty
If the accounts are not lodged, the business may be fined €1,500. In the event of a repeat offense, the fine shall be increased to €3,000.
FYI
the limitation period of the criminal offense is 1 year from the date on which the accounts should have been lodged.
Civil penalty
In the event of delay in the submission of accounts, at the request of any interested party (e.g. an employee or a former employee) or of the public prosecutor's office or on its own initiative, the president of the commercial court can set up a penalty payment. This means that he can ask the head of the business to deposit the accounts within one month of his request with a penalty for each day of delay.
It can also to designate a person responsible for depositing these accounts.
If there is no reaction, the President notes that the documents have not been tabled and obliges the business to pay this penalty payment (it is said that he liquids on standby duty). The President of the Tribunal may also conduct an inquiry into the company's economic and financial situation. As a result of this investigation, the judge may make one of the following decisions:
- Implement one alert procedure
- Open a procedure for judicial liquidation
SA
What documents should be submitted?
Répondez aux questions successives et les réponses s’afficheront automatiquement
French business
Micro-company
The business is a micro-company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €450,000
- Net sales amount less than or equal to €900,000
- Average number of employees employed during the year up to 10
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business wishes its annual accounts not to be published, it shall attach to its submission an privacy statement.
Small company
The business is a small company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €7,500 000
- Net amount net of turnover less than or equal to €15 000 000
- Average number of employees employed during the year 50 or less
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business wishes its income statement not to be published, it shall attach to its deposit an privacy statement.
FYI
Where the business is part of a group of businesses, it shall also submit the following documents: consolidated accounts, report on the management of the group, report of the auditors on the consolidated accounts and, if any, report of the supervisory board.
Average company
The business is an average company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €25 000 000
- Net amount net of turnover less than or equal to €50 000 000
- Average number of employees employed during the year up to 250
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Management Report
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business so wishes, it may request that only a simplified presentation of its balance sheet and annexes be published. In this case, the simplified presentation need not be accompanied by the report of the auditors.
FYI
Where the business is part of a group of businesses, it shall also submit the following documents: consolidated accounts, report on the management of the group, report of the auditors on the consolidated accounts and, if any, report of the supervisory board.
foreign business
The representative of the foreign business must produce a copy of the accounting documents established when they have been audited and published in the Member State in which the seat of the business is situated.
When should the annual accounts be submitted?
The annual accounts must be lodged with the Registry of the Commercial Court at one of the deadlines following:
- Within one month of account approval by the ordinary meeting of the members or the sole member
- Within 2 months of account approval by the ordinary meeting of the members or the sole member when the deposit is made electronically
Where should the annual accounts be filed?
Online
The annual accounts are submitted online using the online service next:
Documents must be filed by the leader or a representative (accountant, lawyer, etc.).
They are transmitted in digital format (e.g. digitized in PDF format).
Please note
The deposition can be carried out either by the conventional route or by expert mode. The “expert” mode simplifies and accelerates this formality.
On the spot
General case
The representative from the businesses to the commercial court registry the location of the seat of the business:
Who shall I contact
Company with headquarters in Alsace-Moselle
The representative of the business must go to the court of the place where the seat of the business is located:
Who shall I contact
By mail
General case
The representative of the business must send the documents by registered post with notice of receipt at the registry of the commercial court the place where the business has its registered office:
Who shall I contact
Company headquartered in Alsace-Moselle
The representative of the business must send the documents by registered post with notice of receipt to court of law the place where the business has its registered office:
Who shall I contact
What happens if the annual accounts are not submitted?
Criminal penalty
If the accounts are not lodged, the business may be fined €1,500. In the event of a repeat offense, the fine shall be increased to €3,000.
FYI
the limitation period of the criminal offense is 1 year from the date on which the accounts should have been lodged.
Civil penalty
In the event of delay in the submission of accounts, at the request of any interested party (e.g. an employee or a former employee) or of the public prosecutor's office or on its own initiative, the president of the commercial court can set up a penalty payment. This means that he can ask the head of the business to deposit the accounts within one month of his request with a penalty for each day of delay.
It can also to designate a person responsible for depositing these accounts.
If there is no reaction, the President notes that the documents have not been tabled and obliges the business to pay this penalty payment (it is said that he liquids on standby duty). The President of the Tribunal may also conduct an inquiry into the company's economic and financial situation. As a result of this investigation, the judge may make one of the following decisions:
- Implement one alert procedure
- Open a procedure for judicial liquidation
What documents should be submitted?
Répondez aux questions successives et les réponses s’afficheront automatiquement
French business
Micro-company
The business is a micro-company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €450,000
- Net sales amount less than or equal to €900,000
- Average number of employees employed during the year up to 10
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business wishes its annual accounts not to be published, it shall attach to its submission an privacy statement.
Small company
The business is a small company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €7,500 000
- Net amount net of turnover less than or equal to €15 000 000
- Average number of employees employed during the year 50 or less
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business wishes its income statement not to be published, it shall attach to its deposit an privacy statement.
FYI
Where the business is part of a group of businesses, it shall also submit the following documents: consolidated accounts, report on the management of the group, report of the auditors on the consolidated accounts and, if any, report of the supervisory board.
Average company
The business is an average company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €25 000 000
- Net amount net of turnover less than or equal to €50 000 000
- Average number of employees employed during the year up to 250
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Management Report
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business so wishes, it may request that only a simplified presentation of its balance sheet and annexes be published. In this case, the simplified presentation need not be accompanied by the report of the auditors.
FYI
Where the business is part of a group of businesses, it shall also submit the following documents: consolidated accounts, report on the management of the group, report of the auditors on the consolidated accounts and, if any, report of the supervisory board.
foreign business
The representative of the foreign business must produce a copy of the accounting documents established when they have been audited and published in the Member State in which the seat of the business is situated.
When should the annual accounts be submitted?
The annual accounts must be lodged with the Registry of the Commercial Court at one of the deadlines following:
- Within one month of account approval by the ordinary meeting of the members or the sole member
- Within 2 months of account approval by the ordinary meeting of the members or the sole member when the deposit is made electronically
Where should the annual accounts be filed?
Online
The annual accounts are submitted online using the online service next:
Documents must be filed by the leader or a representative (accountant, lawyer, etc.).
They are transmitted in digital format (e.g. digitized in PDF format).
Please note
The deposition can be carried out either by the conventional route or by expert mode. The “expert” mode simplifies and accelerates this formality.
On the spot
General case
The representative from the businesses to the commercial court registry the location of the seat of the business:
Who shall I contact
Company with headquarters in Alsace-Moselle
The representative of the business must go to the court of the place where the seat of the business is located:
Who shall I contact
By mail
General case
The representative of the business must send the documents by registered post with notice of receipt at the registry of the commercial court the place where the business has its registered office:
Who shall I contact
Company headquartered in Alsace-Moselle
The representative of the business must send the documents by registered post with notice of receipt to court of law the place where the business has its registered office:
Who shall I contact
What happens if the annual accounts are not submitted?
Criminal penalty
If the accounts are not lodged, the business may be fined €1,500. In the event of a repeat offense, the fine shall be increased to €3,000.
FYI
the limitation period of the criminal offense is 1 year from the date on which the accounts should have been lodged.
Civil penalty
In the event of delay in the submission of accounts, at the request of any interested party (e.g. an employee or a former employee) or of the public prosecutor's office or on its own initiative, the president of the commercial court can set up a penalty payment. This means that he can ask the head of the business to deposit the accounts within one month of his request with a penalty for each day of delay.
It can also to designate a person responsible for depositing these accounts.
If there is no reaction, the President notes that the documents have not been tabled and obliges the business to pay this penalty payment (it is said that he liquids on standby duty). The President of the Tribunal may also conduct an inquiry into the company's economic and financial situation. As a result of this investigation, the judge may make one of the following decisions:
- Implement one alert procedure
- Open a procedure for judicial liquidation
SARL/EURL
What documents should be submitted?
Répondez aux questions successives et les réponses s’afficheront automatiquement
French business
Micro-company
The business is a micro-company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €450,000
- Net sales amount less than or equal to €900,000
- Average number of employees employed during the year up to 10
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business wishes its annual accounts not to be published, it shall attach to its submission an privacy statement.
Small company
The business is a small company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €7,500 000
- Net amount net of turnover less than or equal to €15 000 000
- Average number of employees employed during the year 50 or less
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business wishes its income statement not to be published, it shall attach to its deposit an privacy statement.
FYI
Where the business is part of a group of businesses, it must also submit the following documents: consolidated accounts, report on the management of the group, report of the auditors on the consolidated accounts.
Average company
The business is an average company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €25 000 000
- Net amount net of turnover less than or equal to €50 000 000
- Average number of employees employed during the year up to 250
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Management Report
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business so wishes, it may request that only a simplified presentation of its balance sheet and annexes be published. In this case, the simplified presentation need not be accompanied by the report of the auditors.
FYI
Where the business is part of a group of businesses, it must also submit the following documents: consolidated accounts, report on the management of the group, report of the auditors on the consolidated accounts.
foreign business
The representative of the foreign business must produce a copy of the accounting documents established when they have been audited and published in the Member State in which the seat of the business is situated.
When should the annual accounts be submitted?
The annual accounts must be lodged with the Registry of the Commercial Court at one of the deadlines following:
- Within one month of account approval by the ordinary meeting of the members or the sole member
- Within 2 months of account approval by the ordinary meeting of the members or the sole member when the deposit is made electronically
Where should the annual accounts be filed?
Online
The annual accounts are submitted online using the online service next:
Documents must be filed by the leader or a representative (accountant, lawyer, etc.).
They are transmitted in digital format (e.g. digitized in PDF format).
Please note
The deposition can be carried out either by the conventional route or by expert mode. The “expert” mode simplifies and accelerates this formality.
On the spot
General case
The representative from the businesses to the commercial court registry the location of the seat of the business:
Who shall I contact
Company with headquarters in Alsace-Moselle
The representative of the business must go to the court of the place where the seat of the business is located:
Who shall I contact
By mail
General case
The representative of the business must send the documents by registered post with notice of receipt at the registry of the commercial court the place where the business has its registered office:
Who shall I contact
Company headquartered in Alsace-Moselle
The representative of the business must send the documents by registered post with notice of receipt to court of law the place where the business has its registered office:
Who shall I contact
What happens if the annual accounts are not submitted?
Criminal penalty
If the accounts are not lodged, the business may be fined €1,500. In the event of a repeat offense, the fine shall be increased to €3,000.
FYI
the limitation period of the criminal offense is 1 year from the date on which the accounts should have been lodged.
Civil penalty
In the event of delay in the submission of accounts, at the request of any interested party (e.g. an employee or a former employee) or of the public prosecutor's office or on its own initiative, the president of the commercial court can set up a penalty payment. This means that he can ask the head of the business to deposit the accounts within one month of his request with a penalty for each day of delay.
It can also to designate a person responsible for depositing these accounts.
If there is no reaction, the President notes that the documents have not been tabled and obliges the business to pay this penalty payment (it is said that he liquids on standby duty). The President of the Tribunal may also conduct an inquiry into the company's economic and financial situation. As a result of this investigation, the judge may make one of the following decisions:
- Implement one alert procedure
- Open a procedure for judicial liquidation
What documents should be submitted?
Répondez aux questions successives et les réponses s’afficheront automatiquement
French business
Micro-company
The business is a micro-company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €450,000
- Net sales amount less than or equal to €900,000
- Average number of employees employed during the year up to 10
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
If the business wishes its annual accounts not to be published, it shall attach to its submission an privacy statement.
Small company
The business is a small company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €7,500 000
- Net amount net of turnover less than or equal to €15 000 000
- Average number of employees employed during the year 50 or less
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
- When the business is in a business group, it must also attach:
- Consolidated accounts
- Group Management Report
- Report of the auditors on the consolidated accounts
If the business wishes its income statement not to be published, it shall attach to its deposit an privacy statement.
Warning
Where the sole member is the Chairman of the business, he or she is not required to file the decision approving the accounts.
Average company
The business is an average company if it fills 2 of the 3 criteria following:
- Total balance less than or equal to €25 000 000
- Net amount net of turnover less than or equal to €50 000 000
- Average number of employees employed during the year up to 250
The representative of the business shall file the following documents:
- Balance sheet (assets and liabilities)
- Profit and loss account
- Annexes
- Management Report
- Minutes of the meeting with the proposed allocation and the voted resolution of the allocation of the result
- If there is one, the auditor's report
- When the business is in a business group, it must also attach:
- Consolidated accounts
- Group Management Report
- Report of the auditors on the consolidated accounts
If the business so wishes, it may request that only a simplified presentation of its balance sheet and annexes be published. In this case, the simplified presentation need not be accompanied by the report of the auditors.
Warning
Where the sole member is the Chairman of the business, he or she is not required to file the decision approving the accounts.
foreign business
The representative of the foreign business must produce one copy of the accounting documents established when they have been audited and published in the Member State in which the seat of the business is situated.
When should the annual accounts be submitted?
The annual accounts must be lodged with the Registry of the Commercial Court at one of the deadlines following:
- Within one month of account approval by the ordinary meeting of the members or the sole member
- Within 2 months of account approval by the ordinary meeting of the members or the sole member when the deposit is made electronically
Where should the annual accounts be filed?
Online
The annual accounts are submitted online using the online service next:
Documents must be filed by the leader or a representative (accountant, lawyer, etc.).
They are transmitted in digital format (e.g. digitized in PDF format).
Please note
The deposition can be carried out either by the conventional route or by expert mode. The “expert” mode simplifies and accelerates this formality.
On the spot
General case
The representative from the businesses to the commercial court registry the location of the seat of the business:
Who shall I contact
Company with headquarters in Alsace-Moselle
The representative of the business must go to the court of the place where the seat of the business is located:
Who shall I contact
By mail
General case
The representative of the business must send the documents by registered post with notice of receipt at the registry of the commercial court the place where the business has its registered office:
Who shall I contact
Company headquartered in Alsace-Moselle
The representative of the business must send the documents by registered post with notice of receipt to court of law the place where the business has its registered office:
Who shall I contact
What happens if the annual accounts are not submitted?
Criminal penalty
If the accounts are not lodged, the business may be fined €1,500. In the event of a repeat offense, the fine shall be increased to €3,000.
FYI
the limitation period of the criminal offense is 1 year from the date on which the accounts should have been lodged.
Civil penalty
In the event of delay in the submission of accounts, at the request of any interested party (e.g. an employee or a former employee) or of the public prosecutor's office or on its own initiative, the president of the commercial court can set up a penalty payment. This means that he can ask the head of the business to deposit the accounts within one month of his request with a penalty for each day of delay.
It can also to designate a person responsible for depositing these accounts.
If there is no reaction, the President notes that the documents have not been tabled and obliges the business to pay this penalty payment (it is said that he liquids on standby duty). The President of the Tribunal may also conduct an inquiry into the company's economic and financial situation. As a result of this investigation, the judge may make one of the following decisions:
- Implement one alert procedure
- Open a procedure for judicial liquidation
SCI
A civil real estate business is not not obligatory to keep accounts and draw up annual accounts.
The manager must at least 1 time in the year report on its management to the partners. Thus, it is important to have a register of expenditure and revenue of the business.
The business will have to draw up annual accounts if it fulfills any of the following conditions:
- She has a commercial activity.
- She opted for business tax (IS).
- It shall be subject to VAT.
- It goes beyond 2 of the 3 thresholds following:
- She has more than 50 employees.
- It has a duty-free turnover of more than €3.1 million.
- It has an annual balance sheet of more than €1.55 million.
- She has at least one of his associates which is subject to the business tax system or the industrial and commercial profits system.
- She has a clause which requires the accounts to be deposited in its statutes.
However, the submission of annual accounts at the registry of the tribunal de commerce not obligatory.
Obligation to submit annual accounts
SCI: preparation of annual accounts
Accounting obligations applicable to all traders
Simplified accounting presentation (thresholds by type of company)
Company difficulties
Deadline for submission of accounting documents and declaration of confidentiality of annual accounts
Statement of confidentiality of annual accounts
Simplified accounting publication of the accounts of medium-sized companies
Online service
Document template