Filing of annual accounts by the company

Mandatory filing of a company's annual accounts

A Company's annual accounts include the balance sheet, the income statement and the notes. They must be drawn up at the end of each fiscal year for purposes of accounting records and inventory.

For limited liability companies, the joint stock companies, certain SNC companies and agricultural cooperatives, as well as foreign companies, annual accounts are filed with the RCS in the month following the Gen assembly which approved them, i.e. within 7 months maximum after closing the fiscal year in question.

 
In order to file annual accounts, the legal representative or the signing officer may proceed in either of two ways:

- File the company's annual accounts online 
 





- File the accounts with the commercial court registry office
  • To do this, you need to go to the competent registry office.


Search for a registry office:

Search for a registry office


 
In order to prepare your pursuit, consult the list of documents requiring to be scanned. They will be asked of you depending on the legal form of your company.
 

Filing annual accounts online


You are the legal representative of the company or its authorised representative (accountant, lawyer, etc.): you can file your company's annual accounts online at the registry office of the Commercial court.
If you would like to do this, please:
- fill in the information related to your submission;
- upload the requested legal instruments and supporting documents in PDF format;
- make the payment online.


in order to prepare the supporting documents to be digitalised, you can check the list of documents required depending on the legal form of your company.

Filing your annual accounts:

> Go to the dedicated site: www.i-greffes.fr


Refer to the guide to formalities to find all the data you need to file your annual accounts:

> Companies concerned, deadlines, documents to be presented, cost

 

> Electronic filing


- Filing corporate annual accounts: 47.75 euros inc. VAT
- Filing consolidated statements + corporate annual accounts:    95.40 euros inc. VAT

Cost breakdown for this formality
Registry office administration and postage fees: 15.08 euros
VAT: 3.02 euros
INPI*: 5.45 euros
BODACC**: 24.20 euros

 

*INPI: National institute of industrial property (paid by the registry office)

**BODACC: Official journal of private and commercial announcements (paid by the registry office).


Article L.526-14 of the Commercial code sets out that it is mandatory to file:
• the annual accounts of the sole trader with limited liability (EIRL);
• or, where applicable, the document(s) from simplified accounting obligations under the second paragraph of Article L. 526-13 of the same Code, for the professional activities of entities subject to the regimes referred to in Articles 50-0, 64 and 102 ter of the General Tax Code (companies whose turnover is less than 81,500 euros or 32,600 euros depending on its business, farmers, some non-commercial professions, etc.).

- Submissions to the appendix of the RCS: 17.31 euros inc. VAT
- Submission to the EIRL or RSA register: 8.74 euros inc. VAT

Cost breakdown for RCS submissions
Registry office administration and postage fees including Kbis: 9.88 euros
VAT: 1.98 euro
INPI*: 5.45 euros
BODACC**: 0.00 euro

Cost breakdown for filing at the EIRL or RSAC register
Registry office administration and postage fees including Kbis: 7.28 euros
VAT: 1.46 euros
INPI*: 0.00 euro
BODACC**: 0.00 euro

*INPI: National institute of industrial property (paid by the registry office)

**BODACC: Official journal of private and commercial announcements (paid by the registry office).