It is mandatory to file annual accounts for:
- All sociétés anonymes (public limited companies) (SA, SAS, SASU, SCA);
- all limited liability companies (SARL, EURL);
- sociétés en nom collectif (general partnership companies) (SNC) whose members are either SARL or SA;
- sociétés d'exercice libéral (professional partnerships) (SELAS, SELURL, SELASU);
- Farming cooperatives or unions coopératives agricoles [farming cooperative unions] whose turnover is higher than 75 000;
- And EIRL (sole traders with limited liability).
Annual accounts can be filed at the registry office of the Commercial court or at its registered office.
The annual accounts include the balance sheet, the profit and loss statement and the notes to the financial statement.
It must be filed within one month from the date they were approved by the ordinary General Meeting, i.e. no later than 7 months after the end of the financial year. If the annual accounts are not filed, the company in breach will be liable to a fine. This time limit is extended by one month if the annual accounts are filed via www.infogreffe.fr.
The full copy of the company's filed annual accounts, or more widely within the group, is a document that presents a statement of the company resources (liabilities) and use of funds (assets) at a given time,. It lists these elements separately and presents the equity and the profit and loss statement separately. It is an essential tool for getting a detailed picture of corporate annual accounts. The proposals for allocating profit and the text of the resolutions passed at Annual General Meeting which approved them are also provided.
A company's annual accounts are made up of:
balance sheet (assets and liabilities);
profit and loss statement (income and expenses);
fixed assets and provisions table;
accounts payable and receivable;
CEO's financial review;
profit allocation and the resolution for the allocation;
statutory auditors report for companies who have them, especially capitalised companies.
The key figures are the main elements from the company's annual accounts filed with the registry office. For each financial year filed, you can view the turnover to find out the company's business volume, its net profit and workforce.
This data can be viewed free of charge on the data sheet for each company listed on the internet site www.infogreffe.fr.
To order the full annual accounts for a company, please:
1: Use the search engine to find the company you are interested in and go to its data sheet.
2: Scroll down the page to reach the Official documents section and click on the tab "Annual accounts".
3: Select the desired transmission methods (post or email) for the documents that you would like to buy. They will be automatically added to the shopping cart.
4: Click on 'Complete my order' or on the shopping cart at the top of the page and follow the steps in the order tunnel in order to receive your official documents and receipt.
If your company is required to file your annual accounts, please refer to the guide to formalities: