Changing the Closing Date of an Accounting Year
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
The accounting period of a company or business must be closed each year by a specified date. If this date is no longer appropriate for various reasons, it can be changed in certain situations.
Sole trader
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Merchant, craftsman
You're making industrial and commercial profits. You can change the closing date of your fiscal year.
Simply send a change request from your fiscal year-end date to company tax department on which you depend by specifying your new closing date.
You can send your request from your professional space at impots.gouv.fr
Liberal profession
You're making non-commercial profits.
You cannot change the the closing date of your fiscal year. The latter must obligatory be the December 31.
Business
To change the closing date of your business' fiscal year, you must have a extraordinary general meeting (AGE).
Once the decision has been made, it must be declared within one month, your amendment to the company formalities window:
Change Declaration
Deadline for submitting the request for amendment