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.

Extension of the deadline for a general meeting to approve accounts

An ordinary general meeting of partners must be convened once a year, within six months from the closing of the fiscal year in order to approve the annual accounts. Afterwards, the annual accounts may be filed in the Trade and Companies Register, if so required by regulatory provisions. The filing of these statements must be done within one month after the holding of the general meeting.

Should the meeting not be held within the legal time limit, it is possible to obtain a six-month extension of this time limit by sending an application to the presiding judge of the commercial court. Download a request template


This approval procedure of annual accounts is not mandatory for limited liability companies and simplified stock companies with a sole shareholder, when this sole shareholder is an individual who personally manages or chairs the company; the formality is then considered to be fulfilled by the filing of the annual accounts and the inventory duly signed in the Trade and Companies Register (this also applies for professional limited liability or simplified stock companies with a sole shareholder).

Time periods

Filing of an application for deadline extension prior to the expiration of the six-month statutory period is recommended. In any case, the presiding judge of the commercial court is responsible for assessing the admissibility of this request.

Texts: Articles L. 225-100, L. 223-31 and R. 225-64 of the Commercial Code.

How to file an application?

The request must be filed in two original copies dated and signed by the legal representative.

It must be presented by the company's legal representative.

It is important to include a copy of the balance sheet and the profit and loss statement for the prior financial year and, if it is established, the projected balance sheet for the current fiscal year.

It is sent to the registry office of the relevant commercial court.

N.B. : it is preferable to provide an estimate of the desired extension period, taking into account the pace of the company's legal status and the vacation periods.


The rates presented below do not include postage fees; cheques should be made payable to the order of the relevant GREFFE DU TRIBUNAL DE COMMERCE, and enclosed with the application.

Orders on application (other than interim and payment proceedings)

Price, all taxes included

Order on application (with 1 notif. to the complaint)


Notice, communication or additional notification of the order


Order on application with filing by annex in the Trade and Companies Register (RCS) (without notification)


Filing of additional legal instruments by annex in the Trade and Companies Register (RCS)


Order of the assigned judge - RCS Litigation (notif. (R. 123-140 of the Commercial Code) Registered letter (acknowledgement requested) + simple letter)