Filing of annual accounts and supporting documents

The companies whose annual accounts and their related documents must be filed are mainly the following :

• multi-member limited liability companies (SARL), one-person limited liability companies (EURL) and sole proprietorships with limited liability (EIRL),
• joint stock companies (ie companies whose capital is divided into shares) : public limited companies (SA); simplified multi-member (SAS) and single-member (SASU) joint stock companies; limited partnerships with shares (SCA),
• general partnerships (SNC) of which all the partners (indefinitely responsible) are themselves:
• LLCs or joint-stock companies;
• SNCs or simple limited partnerships (SCS) all of whose partners are SARLs or joint-stock companies.
• Good to know : foreign companies associated with SNC are assimilated to SARLs or joint-stock companies when their legal form of company is comparable to those of SARLs or joint-stock companies.
• self-employed companies (SEL): with limited liability (SELARL); in anonymous form (SELAFA); in limited partnership with shares (SELCA); by simplified actions (SELAS),
• commercial companies whose head office is located abroad and which have opened one or more establishments (branches) in France,
• agricultural cooperative societies and unions of agricultural cooperatives when they each exceed, at the end of the financial year, two of the following three thresholds: ten employees on open-ended contracts; 534,000 euros in turnover excluding taxes; 267,000 euros in the balance sheet total (amount resulting from the sum of the net amounts of the assets),
• companies known as “European Companies” (SE) having their registered office in France.

Good to know : an SE with its registered office in France is subject to the same rules for filing annual accounts and related documents as SA. Because, in principle (subject to specific provisions), the legal form of the SE is that of an SA and must be considered in each member state of the European Union as an SA constituted under the law of the State where
it has its seat.

Individual entrepreneurs (traders, craftsmen, professionals, micro-entrepreneurs...) are not concerned, except for the sole proprietorship with limited liability ("EIRL") who must file their annual accounts with the register where their appropriation declaration was filed.

Filing of annual accounts at the Registry of the Commercial Court, namely:

• the balance sheet: this document describes separately all resources (liabilities social) and use of these resources (social assets) available to the at the end of the fiscal year
• the income statement : this document summarises the products (the amount of goods and servicesprovided by the corporation) and expenses (the amount of the assets andservices consumed by the company) for the year and the profit or lossof their difference, that is to say, a positive(profit) or negative (loss). This balance represents thethe fiscal year;
• Appendix * : this explanatory document completes and comments on the data in the balance sheet and income statement.

and related documents, if applicable :

• proposal to allocate profit for the year;
  
• minutes of the meeting with the voted appropriation resolution;
  
• General Report of the Commissioner(s) on the Annual Accounts.