Filing the Annual Accounts in France: A Practical Guide for 2026

Last reviewed: August 2026. Figures, deadlines and thresholds verified against service-public.fr, legifrance.gouv.fr, infogreffe.fr and procedures.inpi.fr.

Every commercial company in France must prepare annual accounts, have them approved at a general meeting, and file them each year with the clerk of the commercial court (the greffe du tribunal de commerce). The filing of annual accounts in France is a legal obligation, not an option. Since 2023, that filing goes through the INPI one-stop shop (guichet unique) or the Infogreffe portal, not a paper submission. Miss the deadline and the public prosecutor can issue a formal injunction, backed by a daily penalty of up to €1,500 per day of delay.

This guide sets out, in plain English, who must file, what documents you file, the exact deadlines for each legal form, how to file online, the penalties under the Code de commerce, and the confidentiality option that lets small companies limit public disclosure of their figures.

Who must file annual accounts in France?

The filing obligation covers every commercial company registered with the Registre du commerce et des sociétés (RCS). That includes:

• SAS and SASU (société par actions simplifiée and its single-shareholder form).

• SARL and EURL (société à responsabilité limitée and its single-shareholder form).

• SA (société anonyme, the public limited company form).

• SNC (société en nom collectif, a general partnership).

• SCIs that keep accounts (sociétés civiles immobilières, civil real-estate companies) when they are registered for VAT or for corporate income tax.

• Branches of foreign companies (succursales), since a 2012 reform.

Micro-entrepreneurs (auto-entrepreneurs) are exempt from the formal annual accounts filing. They declare turnover, they do not file a balance sheet.

If you are setting up a new entity, the obligation starts with your first closed financial year. We cover the full registration path in our guide to company registration in France.

What documents must be filed for the annual accounts?

The annual accounts (comptes annuels) are a defined bundle of documents set out in the Code de commerce. Every filing company must produce the core set; larger entities add further documents.

The core annual accounts

Three documents make up the core accounts, for every filing company:

• The balance sheet (bilan): a snapshot of assets, liabilities and equity at year-end.

• The profit and loss account (compte de résultat): revenues and expenses over the financial year, ending in net income.

• The notes (annexe): the explanatory notes that complete and qualify the two statements above.

Additional documents, depending on the company

Depending on your legal form and size, the filing also includes:

• The management report (rapport de gestion), required for SARLs, SASs and SAs, which explains the company's activity, results and outlook.

• The general assembly's approval resolution, documenting that the accounts were formally approved.

• The statutory auditor's report (rapport du commissaire aux comptes), where a CAC has been appointed.

• Consolidated accounts, for groups that meet the consolidation thresholds.

For small entities under the simplified accounting regime, the annexe can be abbreviated. That option is distinct from the confidentiality filing, which we cover further down.

When are the filing deadlines in France?

This is the question directors ask most often, and the answer has two steps. The dates depend on your financial year-end and your legal form, but the mechanism is the same for every filing company.

The two-step rule

Filing does not happen on a single fixed date. It follows two deadlines set by the Code de commerce:

1. Approval. The annual general meeting (AGM) must approve the accounts within six months of the financial year-end. This rule comes from article L232-20 of the Code de commerce, and it applies to SARLs, SASs and SAs alike.

2. Filing. Once the accounts are approved, the company files them at the greffe within one month of approval (paper filing) or two months of approval (electronic filing via the guichet unique or Infogreffe). The electronic route is now the standard, so the two-month window is the one most companies work to. The service-public.fr reference page (F31214) and Infogreffe confirm both windows.

Worked example: a 31 December 2025 year-end

For a company with a financial year ending 31 December 2025:

• The AGM must approve the accounts by 30 June 2026 (six months after year-end).

• Filing online at the greffe is then due by end of July 2026 (two months after approval, in the standard case where the AGM approves on the last possible day).

In practice, the effective online filing deadline for a 31 December year-end lands in late July or very early August of the following year.

Deadlines by legal form (as of 2026)

Legal form	Approval window (from year-end)	Electronic filing window (from approval)
SAS / SASU	Within 6 months	Within 2 months
SARL / EURL	Within 6 months	Within 2 months
SA	Within 6 months	Within 2 months
SNC	Within 6 months	Within 2 months
SCI (VAT or IS registered)	Within 6 months	Within 1 month
Branch of a foreign company	Within 6 months of the parent's approval	Within 1 month

The one-month versus two-month distinction is the single detail directors most often get wrong. If you file on paper, or if your entity is an SCI or a foreign branch, the shorter window applies. When in doubt, confirm the current rule on service-public.fr (F31214), which is updated when the law changes.

How to file: the INPI one-stop shop and Infogreffe

Since 2023, electronic filing is the default for the filing of annual accounts in France, and paper filing is the exception. There are two portals, and both lead to the same registry:

• The INPI one-stop shop (guichet unique), which now centralises most company formalities.

• The Infogreffe portal, operated by the commercial court clerks.

The filing steps

A standard online filing runs as follows:

1. Connect. Log in via France Connect or your registered account on procedures.inpi.fr or infogreffe.fr.

2. Upload the approved accounts and annexes. You attach the signed balance sheet, profit and loss account, annexe, management report, and CAC report if applicable.

3. Pay the greffe filing fee. Infogreffe publishes the current fee schedule; the amount is modest and depends on the entity.

4. Receive the filing receipt. The receipt is your proof of filing. The Kbis (the official company registration extract) is not reissued for accounts, so keep the receipt.

You can file directly, or your accountant can file on the company's behalf. A bilingual French accountant who handles the full accounts cycle will already have the approved documents ready to submit within the window.

Penalties for late or non-filing of annual accounts

The consequences of missing a filing deadline are defined in law, not left to discretion. They escalate if the accounts stay unfiled.

The injunction procedure

If a company does not file its accounts, the public prosecutor (ministère public) can issue a formal injunction to file. This procedure is set out in article L238-1 of the Code de commerce. The injunction sets a deadline. If the company still does not file, the penalties apply.

The daily penalty (astreinte)

The court can impose a daily late penalty, called an astreinte, of up to €1,500 per day of delay until the accounts are filed. The astreinte runs from the date set by the injunction. It accrues daily, so a delay of several weeks quickly becomes a material amount.

Lump-sum fine and director liability

On top of the astreinte, a lump-sum fine applies to the legal entity for non-filing, under the same article L238-1. The director can also face personal liability if the non-filing causes loss to the company or to third parties.

Practical and banking consequences

Beyond the legal penalties, non-filed accounts are visible. Banks, suppliers, and prospective partners check the public register at the greffe. Accounts that are missing or years overdue block financing, delay credit decisions, and, in extreme cases, can trigger removal from the commercial register (radiation). The reputation cost often exceeds the fine.

Confidentiality of accounts: filing abbreviated accounts for small companies

One option that matters for small companies is the confidentiality filing. A micro or small enterprise can choose to file abbreviated accounts, limiting what the public can see.

When you opt for confidentiality, you file the balance sheet and an abbreviated annexe, but you do not publish the profit and loss account. Turnover and margins are therefore not visible to competitors who pull your file at the greffe.

Who is eligible (as of 2026)

Eligibility depends on size thresholds, reviewed periodically. A company qualifies as a "small" entity if it does not exceed two of the following three limits:

• Balance sheet total: ≤ €6 million.

• Net turnover: ≤ €12 million.

• Number of employees: ≤ 50.

The thresholds for "micro" entities are lower. The Decree of 2024 (no. 2024-152) and the Infogreffe guidance set out the current values. Because thresholds are reviewed, confirm the figures for your financial year before you file.

This is a genuine decision for SMEs. If competitors, customers, or prospects can access your greffe file, the confidentiality filing keeps your margins private. We flag the option during the accounts preparation cycle so you decide with the figures in front of you.

When is a statutory auditor (commissaire aux comptes) required?

The annual accounts process and the statutory audit are linked. If your company crosses the CAC thresholds, you must appoint a commissaire aux comptes (CAC), and the CAC's report becomes part of the filed package.

The appointment thresholds (as of 2026)

A CAC appointment is mandatory when a company exceeds two of the three following limits, based on the CAC thresholds in the Code de commerce and confirmed by service-public.fr:

• Total balance sheet: > €4 million.

• Pre-tax turnover: > €8 million.

• Number of employees: > 50.

For SAs (sociétés anonymes), a CAC is always required, regardless of size. The audit obligation is built into the legal form itself.

The CAC's certification report accompanies the filed accounts. GME Audit holds both the expertise-comptable and the commissaire aux comptes qualifications, so the same firm can prepare your accounts and step in as statutory auditor when the thresholds are crossed, without you having to onboard a separate provider mid-cycle. Dual qualification is uncommon at our firm size.

Branches of foreign companies: a specific obligation

If you run a French branch (succursale) of a foreign company, you have a distinct filing obligation. Since a 2012 reform, the branch must file the annual accounts of the French branch with the French commercial court registry. In some cases, the parent company's consolidated accounts must also be filed. The approval and filing windows follow the parent's approval timeline, with a one-month electronic filing window from approval.

This is the scenario many English-speaking directors of foreign subsidiaries find themselves in. If your parent company reports on a different calendar, the French branch deadline follows that calendar, not the French standard 31 December cycle.

Frequently asked questions

What is the filing deadline for a 31 December year-end?

The AGM must approve the accounts by 30 June. The online filing at the greffe is then due by the end of July (two months after approval). For a 31 December 2025 year-end, that means filing by late July 2026.

How do I file annual accounts online in France?

You file through the INPI one-stop shop (guichet unique) or Infogreffe. You upload the approved accounts and annexes, pay the greffe fee, and receive a filing receipt. Paper filing is now the exception.

How much does it cost to file at the greffe?

The greffe filing fee is modest and is set by Infogreffe's published schedule. The exact amount depends on the entity type and the documents filed. Your accountant can confirm the current figure when the accounts are ready.

What happens if I miss the filing deadline?

The prosecutor can issue an injunction under article L238-1 of the Code de commerce. A daily penalty (astreinte) of up to €1,500 per day can apply until you file, plus a lump-sum fine for the company. Non-filed accounts are visible on the public register and can block financing.

Can I file confidential or abbreviated accounts as a small company?

Yes. Micro and small enterprises can opt to file abbreviated accounts, which keeps the profit and loss account and turnover out of the public file. Eligibility depends on size thresholds (balance sheet, turnover, headcount), reviewed periodically.

Can an English-speaking accountant file my accounts for me?

Yes. A bilingual French accountant can prepare the accounts, secure the AGM approval, and file at the greffe on your behalf, explaining each step in plain English. For subsidiaries of foreign groups, this removes the language barrier from a process that is already procedural.

How GME Audit helps you file your annual accounts in France

We prepare annual accounts in real time on Pennylane, so the figures are current throughout the year rather than assembled in a scramble at the deadline. We secure the AGM approval and file at the greffe through the guichet unique within the two-month window. And because GME Audit holds both the expertise-comptable and the commissaire aux comptes qualifications, we also handle the statutory audit when your company crosses the CAC thresholds.

If you want one bilingual team to handle the whole cycle, our English-speaking accountant in Paris service covers accounts preparation, AGM approval, and the greffe filing. We work in French and English, across France, from our base in Paris (16th). The firm is led by Steeve Elharrar, expert-comptable and commissaire aux comptes, formerly with KPMG and Deloitte, with more than 10 years of cumulative experience in accounting, audit, and advisory.

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GME Audit is a Paris-based accounting and audit firm (SIREN 902 854 108), registered with the Ordre des experts-comptables, serving TPEs, SMEs, freelancers, and international investors across France. We handle around a hundred client files each year and work in French and English.