Submission of the annual accounts of a business
Verified 11 June 2025 - Directorate of Legal and Administrative Information (Prime Minister), Ministry of Justice
After the annual meeting for the approval of the accounts, the director must file the annual accounts at the Registry of the Commercial Court. Deposit is made online at the company formalities office or by "paper" deposit or on the spot at the commercial court registry. Certain businesses may, when filing, make certain accounting documents confidential or give only a simplified presentation.
SAS/SASU
The accounts must be approved as from the end of the financial year within a period freely determined by the members. In practice, the 6-month period is most often used since the dividend payment period must be within 9 months of the end of the financial year. Following the approval of the accounts, a copy of certain accounting documents must be lodged at the Registry of the Commercial Court.
What documents should be provided when the annual accounts are submitted?
The documents to be provided when the annual accounts are submitted differ according to the nationality of the business.
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 legal representative of the business shall file the following documents:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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 (ACC)
If the business wishes its annual accounts not to be published, it shall attach to its submission an privacy statement. In this case, the auditor's report (ACC) shall not be published either.
Please note
A model privacy statement is available:
Model annual accounts privacy statement for micro-companies (business)
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 legal representative of the business shall file the following documents:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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 (ACC)
If the business wishes its annual accounts not to be published, it shall attach to its submission an privacy statement. In this case, the auditor's report (ACC) shall not be published either.
A model privacy statement is available:
Standard template for the confidentiality statement of annual accounts for small companies
When the business is part of a group of businesses, she must file in addition the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors (CAC) 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 legal representative of the business shall file the following documents:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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 its balance sheet and its annexes be published. In the case of a simplified presentation, the report of the auditors (CAC) need not be attached.
When the business is part of a group of businesses, she must file in addition the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors (CAC) on the consolidated accounts.
foreign business
The legal 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 PDF format and each file must not exceed the size of 10 MB.
In order to sign the filing of the company accounts, the officer or agent must use a advanced electronic signature system (which is paid for) based on a qualified certificate provided by a trusted organization. The National Agency for Information Systems Security (ANSSI) provides a list of trusted organizations.
If the officer or agent does not have an advanced electronic signature certificate, he may use the France Connect+ device. This free-of-charge facility provides enhanced authentication and replaces the advanced signature requirement.
On the spot
The competent court depends on the location of the company's registered office:
Head office 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
Other
The legal representative from the businesses to the commercial court registry the location of the seat of the business:
By mail
The mailing address for filing the annual accounts depends on the location of the company's registered office:
Head office 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
Other
The legal 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:
What happens if the annual accounts are delayed or not submitted?
Criminal penalty
If the accounts are not filed, the head of the business is liable to a criminal fine of €1,500. In the event of a repeat offense, the fine shall be increased to €3,000.
FYI
The criminal offense of non-deposit of accounts may be prosecuted for a period of 1 year from the date on which the accounts should have been lodged.
Civil penalty
In the event of delay in the lodging of accounts, the President of the Commercial Court may send the director a injunction to lodge them within one month. Any interested person (an employee or former employee) and the public prosecutor's office may apply to the court for such an order.
Often, the president of the commercial court sets a penalty payment for each day of delay.
The head of the business must then file the accounts within one month of the request of the president of the court. He can to designate a person responsible for depositing these accounts.
In the absence of the filing of accounts, the President of the Tribunal obliges the business to pay the penalty payment (it is said that he liquids on standby duty).
The President of the Tribunal may also conduct a economic and financial survey company. It has a mission to prevent companies from suffering difficulties. Failure to submit annual accounts may be a signal of financial difficulties. In this context, the President of the Tribunal may summon the head of company for an interview.
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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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 (ACC)
If the business wishes its annual accounts not to be published, it shall attach to its submission an privacy statement. In this case, the auditor's report (ACC) shall not be published either.
Please note
A model privacy statement is available:
Model annual accounts privacy statement for micro-companies (business)
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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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.
A model privacy statement is available:
Standard template for the confidentiality statement of annual accounts for small companies
When the business is part of a group of businesses, she must file in addition the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors (CAC) on the consolidated accounts.
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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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.
When the business is part of a group of businesses, she must file in addition the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors (CAC) on the consolidated accounts.
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 PDF format and each file must not exceed the size of 10 MB.
In order to sign the filing of the company accounts, the officer or agent must use a advanced electronic signature system (which is paid for) based on a qualified certificate provided by a trusted organization. The National Agency for Information Systems Security (ANSSI) provides a list of trusted organizations.
If the officer or agent does not have an advanced electronic signature certificate, he may use the France Connect+ device. This free-of-charge facility provides enhanced authentication and replaces the advanced signature requirement.
On the spot
The competent court depends on the location of the company's registered office:
Head office 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
Other
The legal representative from the businesses to the commercial court registry the location of the seat of the business:
By mail
The mailing address for filing the annual accounts depends on the location of the company's registered office:
Head office 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
Other
The legal 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:
What happens if the annual accounts are not filed or are late?
Criminal penalty
If the accounts are not filed, the head of the business is liable to a criminal fine of €1,500. In the event of a repeat offense, the fine shall be increased to €3,000.
FYI
The criminal offense of non-deposit of accounts may be prosecuted for a period of 1 year from the date on which the accounts should have been lodged.
Civil penalty
In the event of delay in the lodging of accounts, the President of the Commercial Court may send the director a injunction to lodge them within one month. Any interested person (an employee or former employee) and the public prosecutor's office may apply to the court for such an order.
Often, the president of the commercial court sets a penalty payment for each day of delay.
The head of the business must then file the accounts within one month of the request of the president of the court. He can to designate a person responsible for depositing these accounts.
In the absence of the filing of accounts, the President of the Tribunal obliges the business to pay the penalty payment (it is said that he liquids on standby duty).
The President of the Tribunal may also conduct a economic and financial survey company. It has a mission to prevent companies from suffering difficulties. Failure to submit annual accounts may be a signal of financial difficulties. In this context, the President of the Tribunal may summon the head of company for an interview.
SA
Account approval must take place within 6 months of the end of the financial year. Following the approval of the accounts, a copy of certain accounting documents must be lodged at the Registry of the Commercial Court.
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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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 (ACC)
If the business wishes its annual accounts not to be published, it shall attach to its submission an privacy statement. In this case, the auditor's report (ACC) shall not be published either.
Please note
A model privacy statement is available:
Model annual accounts privacy statement for micro-companies (business)
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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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 that its profit and loss account is not published, it must attach to its deposit a privacy statement.
A model privacy statement is available:
Standard template for the confidentiality statement of annual accounts for small companies
When the business is part of a group of businesses, she must file in addition the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors (CAC) 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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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 one 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
The Registrar of the Commercial Court shall have a notice of the filing of the annual accounts inserted in the Official Bulletin of Civil and Commercial Advertisements (BODACC). This opinion includes a special mention of the fact that the business has published a simplified presentation of its balance sheet and annexes.
When the business is part of a group of businesses, she must file in addition the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors (CAC) 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 submitted at one of the deadlines following:
- Either in the month following the approval of the annual accounts by the ordinary general meeting of the members or of the single member where filing with the registry of the commercial court
- Either in the 2 months following the approval of the accounts by the ordinary general meeting of the members or the sole member in the case of deposit with the company formalities office
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 PDF format and each file must not exceed the size of 10 MB.
In order to sign the filing of the company accounts, the officer or agent must use a advanced electronic signature system (which is paid for) based on a qualified certificate provided by a trusted organization. The National Agency for Information Systems Security (ANSSI) provides a list of trusted organizations.
If the officer or agent does not have an advanced electronic signature certificate, he may use the France Connect+ device. This free-of-charge facility provides enhanced authentication and replaces the advanced signature requirement.
On the spot
The competent court depends on the location of the company's registered office:
Head office 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
Other
The legal representative from the businesses to the commercial court registry the location of the seat of the business:
By mail
The mailing address for filing the annual accounts depends on the location of the company's registered office:
Head office 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
Other
The legal 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:
What happens if the annual accounts are not submitted?
Criminal penalty
If the accounts are not filed, the head of the business is liable to a criminal fine of €1,500. In the event of a repeat offense, the fine shall be increased to €3,000.
FYI
The criminal offense of non-deposit of accounts may be prosecuted for a period of 1 year from the date on which the accounts should have been lodged.
Civil penalty
In the event of delay in the lodging of accounts, the President of the Commercial Court may send the director a injunction to lodge them within one month. Any interested person (an employee or former employee) and the public prosecutor's office may apply to the court for such an order.
Often, the president of the commercial court sets a penalty payment for each day of delay.
The head of the business must then file the accounts within one month of the request of the president of the court. He can to designate a person responsible for depositing these accounts.
In the absence of the filing of accounts, the President of the Tribunal obliges the business to pay the penalty payment (it is said that he liquids on standby duty).
The President of the Tribunal may also conduct a economic and financial survey company. It has a mission to prevent companies from suffering difficulties. Failure to submit annual accounts may be a signal of financial difficulties. In this context, the President of the Tribunal may summon the head of company for an interview.
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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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 (ACC)
If the business wishes its annual accounts not to be published, it shall attach to its submission an privacy statement. In this case, the auditor's report (ACC) shall not be published either.
Please note
A model privacy statement is available:
Model annual accounts privacy statement for micro-companies (business)
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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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 that its profit and loss account is not published and therefore remains confidential, it must attach to its deposit a privacy statement.
A model privacy statement is available:
Standard template for the confidentiality statement of annual accounts for small companies
FYI
The management report need not be lodged at the Registry but shall be kept at the registered office at the disposal of any person who so requests.
When the business is part of a group of businesses, she must file in addition the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors (CAC) 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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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
The management report need not be lodged at the Registry but shall be kept at the registered office at the disposal of any person who so requests.
When the business is part of a group of businesses, she must file in addition the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors (CAC) 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 submitted at one of the deadlines following:
- Either in the month following the approval of the annual accounts by the ordinary general meeting of the members or of the single member where filing with the registry of the commercial court
- Either in the 2 months following the approval of the accounts by the ordinary general meeting of the members or the sole member in the case of deposit with the company formalities office
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 PDF format and each file must not exceed the size of 10 MB.
In order to sign the filing of the company accounts, the officer or agent must use a advanced electronic signature system (which is paid for) based on a qualified certificate provided by a trusted organization. The National Agency for Information Systems Security (ANSSI) provides a list of trusted organizations.
If the officer or agent does not have an advanced electronic signature certificate, he may use the France Connect+ device. This free-of-charge facility provides enhanced authentication and replaces the advanced signature requirement.
On the spot
The competent court depends on the location of the company's registered office:
Head office 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
Other
The legal representative from the businesses to the commercial court registry the location of the seat of the business:
By mail
The mailing address for filing the annual accounts depends on the location of the company's registered office:
Head office 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
Other
The legal 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:
What happens if the annual accounts are not submitted?
Criminal penalty
If the accounts are not filed, the head of the business is liable to a criminal fine of €1,500. In the event of a repeat offense, the fine shall be increased to €3,000.
FYI
The criminal offense of non-deposit of accounts may be prosecuted for a period of 1 year from the date on which the accounts should have been lodged.
Civil penalty
In the event of delay in the lodging of accounts, the President of the Commercial Court may send the director a injunction to lodge them within one month. Any interested person (an employee or former employee) and the public prosecutor's office may apply to the court for such an order.
Often, the president of the commercial court sets a penalty payment for each day of delay.
The head of the business must then file the accounts within one month of the request of the president of the court. He can to designate a person responsible for depositing these accounts.
In the absence of the filing of accounts, the President of the Tribunal obliges the business to pay the penalty payment (it is said that he liquids on standby duty).
The President of the Tribunal may also conduct a economic and financial survey company. It has a mission to prevent companies from suffering difficulties. Failure to submit annual accounts may be a signal of financial difficulties. In this context, the President of the Tribunal may summon the head of company for an interview.
SARL/EURL
Account approval must take place within 6 months of the end of the financial year. Following the approval of the accounts, a copy of certain accounting documents must be lodged at the Registry of the Commercial Court.
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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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 (ACC)
If the business wishes its annual accounts not to be published, it shall attach to its submission an privacy statement. In this case, the auditor's report (ACC) shall not be published either.
Please note
A model privacy statement is available:
Model annual accounts privacy statement for micro-companies (business)
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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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.
A model privacy statement is available:
Standard template for the confidentiality statement of annual accounts for small companies
FYI
The management report does not have to be filed but is made available to any person who requests it.
When the business is part of a group of businesses, she must file in addition the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors (CAC) 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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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
The management report does not have to be filed but is made available to any person who requests it.
When the business is part of a group of businesses, she must file in addition the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors (CAC) 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 submitted at one of the deadlines following:
- Either in the month following the approval of the annual accounts by the ordinary general meeting of the members or of the single member where filing with the registry of the commercial court
- Either in the 2 months following the approval of the accounts by the ordinary general meeting of the members or the sole member in the case of deposit with the company formalities office
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 PDF format and each file must not exceed the size of 10 MB.
In order to sign the filing of the company accounts, the officer or agent must use a advanced electronic signature system (which is paid for) based on a qualified certificate provided by a trusted organization. The National Agency for Information Systems Security (ANSSI) provides a list of trusted organizations.
If the officer or agent does not have an advanced electronic signature certificate, he may use the France Connect+ device. This free-of-charge facility provides enhanced authentication and replaces the advanced signature requirement.
On the spot
The competent court depends on the location of the company's registered office:
Head office 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
Other
The legal representative from the businesses to the commercial court registry the location of the seat of the business:
By mail
The mailing address for filing the annual accounts depends on the location of the company's registered office:
Head office 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
Other
The legal 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:
What happens if the annual accounts are not submitted?
Criminal penalty
If the accounts are not filed, the head of the business is liable to a criminal fine of €1,500. In the event of a repeat offense, the fine shall be increased to €3,000.
FYI
The criminal offense of non-deposit of accounts may be prosecuted for a period of 1 year from the date on which the accounts should have been lodged.
Civil penalty
In the event of delay in the lodging of accounts, the President of the Commercial Court may send the director a injunction to lodge them within one month. Any interested person (an employee or former employee) and the public prosecutor's office may apply to the court for such an order.
Often, the president of the commercial court sets a penalty payment for each day of delay.
The head of the business must then file the accounts within one month of the request of the president of the court. He can to designate a person responsible for depositing these accounts.
In the absence of the filing of accounts, the President of the Tribunal obliges the business to pay the penalty payment (it is said that he liquids on standby duty).
The President of the Tribunal may also conduct a economic and financial survey company. It has a mission to prevent companies from suffering difficulties. Failure to submit annual accounts may be a signal of financial difficulties. In this context, the President of the Tribunal may summon the head of company for an interview.
What documents should be submitted?
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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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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 (ACC)
If the business wishes its annual accounts not to be published, it shall attach to its submission an privacy statement. In this case, the auditor's report (ACC) shall not be published either.
Please note
A model privacy statement is available:
Model annual accounts privacy statement for micro-companies (business)
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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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.
A model privacy statement is available:
Standard template for the confidentiality statement of annual accounts for small companies
FYI
The management report does not have to be filed but is made available to any person who requests it.
When the business is part of a group of businesses, she must file in addition the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors (CAC) on the consolidated accounts.
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:
- Compound annual accounts of balance sheet, of profit and loss account and the accounting annex at the end of each accounting year
- 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 one a simplified presentation of its balance sheet and its annexes is 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.
When the business is part of a group of businesses, she must file in addition the following documents:
- Consolidated accounts
- Group Management Report
- Report of the auditors (CAC) on the consolidated accounts.
FYI
The management report does not have to be filed but is available to anyone who requests it.
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 submitted at one of the deadlines following:
- Either in the month following the approval of the annual accounts by the ordinary general meeting of the members or of the single member where filing with the registry of the commercial court
- Either in the 2 months following the approval of the accounts by the ordinary general meeting of the members or the sole member in the case of deposit with the company formalities office
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 PDF format and each file must not exceed the size of 10 MB.
In order to sign the filing of the company accounts, the officer or agent must use a advanced electronic signature system (which is paid for) based on a qualified certificate provided by a trusted organization. The National Agency for Information Systems Security (ANSSI) provides a list of trusted organizations.
If the officer or agent does not have an advanced electronic signature certificate, he may use the France Connect+ device. This free-of-charge facility provides enhanced authentication and replaces the advanced signature requirement.
On the spot
The competent court depends on the location of the company's registered office:
Head office 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
Other
The legal representative from the businesses to the commercial court registry the location of the seat of the business:
By mail
The mailing address for filing the annual accounts depends on the location of the company's registered office:
Head office 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
Other
The legal 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:
What happens if the annual accounts are not submitted?
Criminal penalty
If the accounts are not filed, the head of the business is liable to a criminal fine of €1,500. In the event of a repeat offense, the fine shall be increased to €3,000.
FYI
The criminal offense of non-deposit of accounts may be prosecuted for a period of 1 year from the date on which the accounts should have been lodged.
Civil penalty
In the event of delay in the lodging of accounts, the President of the Commercial Court may send the director a injunction to lodge them within one month. Any interested person (an employee or former employee) and the public prosecutor's office may apply to the court for such an order.
Often, the president of the commercial court sets a penalty payment for each day of delay.
The head of the business must then file the accounts within one month of the request of the president of the court. He can to designate a person responsible for depositing these accounts.
In the absence of the filing of accounts, the President of the Tribunal obliges the business to pay the penalty payment (it is said that he liquids on standby duty).
The President of the Tribunal may also conduct a economic and financial survey company. It has a mission to prevent companies from suffering difficulties. Failure to submit annual accounts may be a signal of financial difficulties. In this context, the President of the Tribunal may summon the head of company for an interview.
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