Procedures Guide

The Procedures guide allows entrepreneurs and decision-makers to have a reliable, precise and up to date overview of legal procedures and measures concerning commercial formalities to be undertaken. It is broken down into 6 sections in which you can find information and documentation required for formalities with Registry Offices at the Commercial Courts.

Interested companies, deadlines, documents to be produced, cost of filing

Interested companies for this mandatory filing

  • Limited liability companies (SARL and EURL);
  • general partnership companies (SNC) all members of which are SARLs or SAs;
  • companies with shares (public limited liability company, simplified joint-stock company, and joint-stock company);
  • commercial companies having a foreign-located headquarters which has opened one or more establishments in France;
  • professional partnerships (SELARL, SELAFA, SELCA, SELAS);
  • agricultural cooperatives and cooperative agricultural unions under certain circumstances (for more information, refer to Article R. 524-22-1 of the Rural Maritime Fishing Code).

With respect to individuals, Law No. 2010-658 of 15 June 2010 which created the individual business with limited liability, anticipates the separate filing of annual accounts with the registers maintained by the commercial court clerk (see, also, our synopsis: rates applicable to the EIRL).

When are the financial accounts filed?

A general assembly for approval of the financial accounts must be held within 6 months from the closing date of the financial year.

Counting from the date on which this assembly was held, you have a period of one month in order to file your annual accounts with the court clerk. The deadline is extended by an additional month in the event that you effectuate electronic filing. In case of a closing date of 31 December of Year "N" for example, you must file the financial accounts before the 31 July of Year "N+1" (or before 31 July in the event of electronic filing).

After the closing date and approval by the partners or sole partner, the final formality to accomplish is the filing of your annual accounts with the Trade and Companies Register.

It relates to a legal obligation for commercial companies (Articles L. 232-21 to L. 232-23 of the Commercial Code) which must be effectuated each year. The annual accounts are the subject of a publication in the Official Journal of Civil and Commercial Announcements (BODACC) at the request of the court clerk.

A request for extension of the deadline (carried to the date of your choice) for the holding of the assembly can be effectuated by request addressed to the President of the Commercial Court. For more information on this request, click here

Download a request template

Documents to produce

FILING OF COMPANY ACCOUNTS

Copies of all of the following documents must be produced, as certified by the legal representative :

  • balance sheet (assets and liabilities),
  • profit and loss statement,
  • the annexes,
  • the management report (only for traded companies)*,
  • the minutes of the assembly containing the draft proposal and the resulting resolution voted upon**,
  • if applicable, the report of the certified public accountant.

Moreover, for public limited liability companies having a board of directors and joint-stock companies, production of the report of the supervisory committee.

Foreign companies producing only a copy of the accounting documents that they have established, inspection and published in the member state where their headquarters is located.

FILING OF CONSOLIDATED FINANCIAL ACCOUNTS

Companies required to establish consolidated financial accounts must necessarily file with the court clerk a copy, certified as conforming by the legal representative, of:

  • the consolidated annual accounts,
  • the group's management report*,
  • the report of the certified public accountant on the consolidated annual accounts,
  • if applicable, the report of the supervisory committee.

*Public limited liability companies must attach to the management report or group management report : the report of the President of the board of directors or President of the supervisory committee, as applicable, on the preparatory and organisational conditions of the work of the board and the internal audit procedures implemented by the company.

** When a sole partner (or shareholder) is himself a director of the company, the filing of the inventory and of the annual accounts, duly signed, constitutes approval of the statements. Otherwise stated, assuming the filing of the inventory, the sole partner (or shareholder) has not filed the minutes containing the draft proposal and the resulting resolution voted on it.

Prices

ATTACH A CHEQUE FOR 47.75 EUROS (COMPANY ACCOUNTS) OR FOR 95.50 EUROS (CONSOLIDATED ANNUAL ACCOUNTS + COMPANY ACCOUNTS) FOR THE FILING OF STATEMENTS FOR THE YEAR IN PROGRESS

Cheques must be made payable to the relevant GREFFE DU TRIBUNAL DE COMMERCE, and attached to the application.

Cost breakdown for this formality

Registry office administration fees (including postal fees: €0.74)

VAT

INPI

BODACC

€15.08

€3.02

€5.45

€24.20