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.

Modification of the end date of the financial year

The completed file, allowing the modifying formality of the Trade and Companies Register (RCS) linked to a modification of the ending date of the financial year of a company subject to the publication of its annual accounts, must be filed during the month in which its legal instrument was determined (Article R. 123-66 of the Commercial Code) either:
  • at the competent Commercial Formality Centre (CFE); or
  • directly at the registry office of the Commercial courtin application of Article R. 123-5 of the Commercial Code (procedure known as "Article 3" of Decree No. 96-650 of 19 July 1996).

Steps preliminary to the filing of the formality

Hold an extraordinary general meeting deciding on the modification of the closing date of the financial year.

Documents to be attached to the file

LEGAL INSTRUMENTS TO BE PRODUCED BY ANNEX TO THE RCS

A copy of the legal instrument deciding the modification of the end date of the financial years, certified as authentic by the legal representative.

A copy of the current by-laws, dated and certified by the legal representative.

SUPPORTING DOCUMENTS TO BE ENCLOSED

The M2 printed forms duly completed and signed.

An original power of attorney from the legal representative if he or she has not signed the M2 printed forms.

Prices

ENCLOSE WITH THE FORMALITY A CHEQUE FOR 89.80 EUROS

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 fees (including filing fees: €7.80)

VAT

INPI

BODACC

€65.00

€13.00

€11.80

€0.00

Fees of the registry office: postage fees of extracts included. INPI: National institute of industrial property (paid by the registry office). BODACC: Bulletin Officiel des Annonces Civiles et Commerciales (Official Journal of Civil and Commercial Announcements) (paid by the registry office).