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

Déclaration de confidentialité

La loi d'habilitation n° 2014-1 du 2 janvier 2014 et l'ordonnance du 30 janvier 2014 ont prévu des allégements d'obligations comptables pour les catégories des petites entreprises et des micro-entreprises définies par le décret n° 2014-136 du 17 février 2014.

La micro-entreprise, au sens du décret précité, ne doit pas dépasser les seuils fixés pour deux des trois critères suivants (art. D.123-200 du code de commerce) :
- le total bilan est fixé à 350 000 euros ;
- le montant net du chiffre d'affaires est fixé à 700 000 euros ;
- le nombre moyen de salariés employé au cours de l'année est fixé à 10.

Les mesures prises par ces textes visent les comptes annuels afférents aux exercices clos à partir du 31/12/2013 et déposés à compter du 1er avril 2014.

En ce qui concerne les petites entreprises, le total du bilan est fixé à 6 000 000 euros, le montant net HT du chiffre d'affaires à 12 000 000 euros et le nombre moyen de salariés employés au cours de l'exercice à 50 (art. D.123-200 du code de commerce).

Conformément aux dispositions de l'article 21 du décret n°2016-296 du 11 mars 2016, la déclaration de confidentialité s'applique aux comptes relatifs aux exercices clos à compter du 31 décembre 2015 et déposés au greffe à compter du 7 août 2016.

Selon l'article R. 123-111-1 du code de commerce, pour bénéficier de l'option de confidentialité, les documents comptables doivent être accompagnés d'une déclaration de confidentialité des comptes annuels établie conformément à un modèle défini par arrêté (sur ce modèle, v. l'art. A.123-61-1 du même code). S'agissant de la confidentialité du compte de résultat d'une petite entreprise, un modèle type de déclaration doit également être déposé.

A noter : les autorités judiciaires, les autorités administratives au sens de l'article 1er de la loi n° 2000-321 du 12 avril 2000 relative aux droits des citoyens dans leurs relations avec les administrations, ainsi que la Banque de France et les personnes morales (relevant des catégories définies par l'arrêté du 23 juin 2016 du ministre des finances et des comptes publics) qui financent ou investissent, directement ou indirectement, dans les entreprises ou fournissent des prestations au bénéfice de ces personnes morales, ont toutefois accès à l'intégralité des comptes (art. L. 232-25 du code de commerce).

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