Your financial year ends on 31 December and you are wondering what remains to be done once the balance sheet is finalised? Every SARL, EURL, SAS, SASU or SA must, after each financial year, have its accounts approved by the shareholders and then file them with the registry of the commercial court (greffe du tribunal de commerce), which makes them public. The SCI is the exception: even when it draws up annual accounts, it is not required to file them, notes Entreprendre Service Public. Here are the timetable, the documents, the cost and the confidentiality option.
The timetable: approve first, file second
Filing comes at the end of the chain. First, the accounts must be approved:
- in an SA, SARL or EURL, approval takes place within 6 months of the end of the financial year;
- in an SAS or SASU, the deadline is set freely by the shareholders; 6 months remains the most common choice, as dividends must be paid within 9 months of the year end.
Once the accounts are approved, filing must take place within one month if done at the registry (in person or by post), or within 2 months if done electronically, via the business formalities portal (guichet des formalités des entreprises). For a financial year ending on 31 December, this means a general meeting by 30 June at the latest, then a paper filing before 31 July or an online filing before 31 August, sums up Les clés de la banque.
Which documents to file depending on company size
The list depends on the company’s category, determined by not exceeding two of the three thresholds below:
- Micro-enterprise (balance sheet total up to €450,000, net turnover up to €900,000, no more than 10 employees): balance sheet, income statement, minutes of the general meeting including the allocation of profit and, if there is one, the statutory auditor’s report. The notes to the accounts are in principle exempt, except for businesses managing equity holdings and securities.
- Small enterprise (balance sheet up to €7.5 million, turnover excluding VAT up to €15 million, no more than 50 employees): the same documents, including the notes.
- Medium-sized enterprise (balance sheet up to €25 million, turnover up to €50 million, no more than 250 employees): the same documents, plus the management report in an SAS, an SASU or an SA with a board of directors.
Two useful clarifications. In small or medium-sized SARLs, EURLs and SAs with a management board and supervisory board, the management report is not filed: it remains available to anyone who requests it. And in an SASU or EURL, when the sole shareholder is also the sole manager, they do not have to file their decision approving the accounts.
Filing your accounts online: the steps
- Have the accounts approved by the shareholders’ meeting, or by decision of the sole shareholder, recording the allocation of profit.
- Log in to the business formalities portal. Filing can be done by the company director personally or by a representative, for example a chartered accountant or a lawyer.
- Prepare the files in PDF format, with a limit of 10 MB per file.
- Attach the confidentiality declaration, if you are entitled to it (see below).
- Sign the filing with an advanced electronic signature or, if you do not have a certificate, by authenticating via FranceConnect+, which is free.
- Pay the fees. Les clés de la banque indicates a cost of €45.02 including VAT in 2026 for an online filing; for the exact amount, the official information sheet refers to the registry fees published by Infogreffe.
Filing is still possible in person or by registered letter with acknowledgement of receipt, with the registry of the commercial court with jurisdiction over the registered office, or with the judicial court if the registered office is in Alsace-Moselle.
Keeping your accounts confidential
The smallest companies can limit what is published by attaching a declaration when filing:
- a micro-enterprise can request that its accounts not be published; the statutory auditor’s report is then not published either;
- a small SAS can, like a micro-enterprise, request that none of its annual accounts be published; a small SASU, SA, SARL or EURL can request that its income statement not be published; a standard declaration template exists;
- a medium-sized enterprise can request the publication of a simplified presentation of its balance sheet and notes; for an SA with a board of directors, the notice published in the Bodacc indicates this.
What the director risks if they forget
Failing to file, or filing late, first exposes the director to a fine of €1,500, raised to €3,000 for a repeat offence. The offence can be prosecuted for one year from the filing deadline. On the civil side, the president of the commercial court can order the director to file within one month, usually subject to a daily penalty; any interested party, such as an employee or former employee, as well as the public prosecutor, can request this order. Finally, a failure to file may be read as a sign of difficulties: the president of the court may then summon the head of the company and investigate its financial situation.
Frequently asked questions
Does an SCI have to file its accounts with the registry?
No. Even when it must draw up annual accounts, for example because it has opted for corporate income tax or is subject to VAT, filing with the registry is not required.
I am the sole shareholder and president of my SASU: what do I have to file?
The annual accounts corresponding to the size of your company. However, as you are the sole president, you do not have to file the decision approving the accounts.
Can I file my accounts without going through a chartered accountant?
Yes. The director can file online personally; using a representative, chartered accountant or lawyer, is optional.
My financial year does not end on 31 December: do the deadlines change?
The rules remain the same, but they are calculated from your own year-end date: 6 months to approve the accounts (in an SA, SARL or EURL), then 1 month at the registry or 2 months online to file them.
Who should I contact in special circumstances?
For a group, a foreign company or if you are unsure of your category, ask the registry for your registered office or your chartered accountant. This guide is no substitute for personalised advice.
Sources
- Filing a company’s annual accounts — Entreprendre Service Public, 2025-06-11
- How can I file my annual accounts simply and gain peace of mind? — Les clés de la banque, 2026-01-20