Individual business company Change the closing date of an accounting year of a

Verified 08 October 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The accounting period of a company 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.

A company's fiscal year contains accounting information relating to the company's activity on a 12-month period. It is used to record each transaction that took place during that period. It also serves as a basis for drawing up the annual accounts of the company.

Maintaining and closing its accounting year is an obligation for all companies. Each company must choose a closing date that best suits its business.

For more information on choosing the closing date for an accounting year, see the dedicated card on our website.

To change the closing date of the accounting year, simply send a change request from that date to company Tax Service (SIE) on which company depends. The company must also specify the new closing date.

Who shall I contact

The request can be made from the professional area of the company on the website impots.gouv.fr:

Impots.gouv.fr professional space

Warning  

Individual business The person engaged in a liberal activity cannot modify its date of closing of the accounting year. Its accounting year may be closed only 31 December.

Changes in the closing date of the accounting year may affect the preparation of accounting documents. The duration of the exercise should initially be 12 months, however, it is tolerated that the exercise be longer or shorter in case of modification.

When the fiscal year lasts more than 12 months, the company is constrained to draw up 2 inventories : one of 12 months and a second that goes up to the new closing date of the accounting year.

Please note

The closing date of the accounting year is generally the benchmark for making certain administrative declarations: results, tax books, etc. It should not be forgotten to postpone the completion of these formalities according to the new date of the accounting year.

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