France Compliance Guide

Filing requirements, deadlines, and fees for France business entities.

Registrar: Greffe du Tribunal de Commerce / INPI (Guichet Unique) ·Entity types: Société par Actions Simplifiée (SAS), Société à Responsabilité Limitée (SARL), Société Anonyme (SA), Succursale (Branch of Foreign Company)

Filing Obligations

Annual Accounts Filing (Dépôt des comptes annuels)

Annual

French companies must file their annual accounts (balance sheet, income statement, and notes) with the commercial court registry via the INPI Guichet Unique. Small companies may opt for a simplified or confidential filing.

Deadline

Within 1 month of the approval of accounts by the AGM (AGM must be held within 6 months of FYE). Electronic filing: 2 months after AGM.

Fee

€47.08 (electronic filing via INPI Guichet Unique)

Late Penalty

Fine of up to €1,500 (€3,000 for repeat offence) for failure to file. The president of the commercial court may order filing under penalty.

Filing Method

Electronic filing via the INPI Guichet Unique (since 1 January 2023)

Applies to:Société par Actions Simplifiée (SAS)Société à Responsabilité Limitée (SARL)Société Anonyme (SA)Official source

Corporate Tax Return (Liasse fiscale — IS)

Annual

French companies subject to corporate tax (impôt sur les sociétés — IS) must file an annual tax return. The standard rate is 25%. A reduced rate of 15% applies to the first €42,500 of profits for small and medium enterprises (SMEs) with turnover under €10 million.

Deadline

Second business day following 1 May (for calendar year filers) — i.e., typically 3 May. For non-calendar year filers: within 3 months of FYE.

Fee

No filing fee

Late Penalty

10% surcharge on unpaid tax if return is late. 40% surcharge after formal notice. 80% for fraudulent concealment.

Filing Method

Electronic filing via the Direction Générale des Finances Publiques (DGFiP) portal

Applies to:Société par Actions Simplifiée (SAS)Société à Responsabilité Limitée (SARL)Société Anonyme (SA)Succursale (Branch of Foreign Company)Official source

TVA (VAT) Return

Monthly or Annual

France levies TVA (VAT) at the standard rate of 20% (reduced rates of 10%, 5.5%, and 2.1% apply to certain goods and services). All companies above the threshold must register and file regular returns.

Deadline

Monthly (by the 19th or 24th of the following month, depending on the regime) or annually (CA12 by second business day following 1 May)

Fee

No filing fee

Late Penalty

5% surcharge on the VAT due for late filing, plus 0.2% interest per month.

Filing Method

Electronic filing via impots.gouv.fr

Applies to:Société par Actions Simplifiée (SAS)Société à Responsabilité Limitée (SARL)Société Anonyme (SA)Official source

Register of Beneficial Owners (Registre des Bénéficiaires Effectifs — RBE)

Ongoing

French companies must register their beneficial owners with the commercial court registry. A beneficial owner is any natural person who ultimately holds, directly or indirectly, more than 25% of the capital or voting rights, or exercises control by other means.

Deadline

Upon formation (within 15 days of registration); changes within 30 days

Fee

€21.41 (initial filing); €43.35 (amendment)

Late Penalty

6 months imprisonment and €7,500 fine for failure to file. The company may also face fines.

Filing Method

Via the INPI Guichet Unique

Applies to:Société par Actions Simplifiée (SAS)Société à Responsabilité Limitée (SARL)Société Anonyme (SA)Official source

Key Dates

Within 6 months of FYEAnnual general meeting must be held

Second business day after 1 May (calendar year filers)Corporate tax return deadline

Within 1–2 months of AGMAnnual accounts filing deadline

Frequently Asked Questions

What is France's corporate tax rate?

The standard corporate tax rate in France is 25%. SMEs with turnover under €10 million benefit from a reduced rate of 15% on the first €42,500 of profits.

What is a SAS in France?

A Société par Actions Simplifiée (SAS) is the most popular corporate form in France for startups and SMEs. It offers maximum flexibility in governance (no mandatory board structure), a single president (Président) can manage the company, and there is no minimum capital requirement.

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Last updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.