France separates three annual tasks that founders often merge. The company must approve its accounts, deposit them with the commercial court registry (greffe), and file a corporate tax return with the tax administration. Each has its own clock and its own authority. A company that filed its tax return on time may still have failed to deposit its accounts, and the reverse is also true.

This guide covers the simplified joint-stock company (SAS), the usual vehicle for a foreign-owned subsidiary, and notes where the limited liability company (SARL) and a branch differ. It is written for founders and for legal, finance and operations teams.

Updated November 9, 2026. French deadlines depend on the legal form, the articles and the financial year-end, so use the dates below as the usual pattern and confirm them with the registry and the tax administration.

Entity compliance France: the quick answer

• Approve the annual accounts within six months after the financial year-end. For a SARL this is set by law, and for an SAS the articles and applicable provisions set it, with six months the usual practice.

• Deposit the approved accounts with the greffe within one month after approval, or within two months when filing electronically, according to professional sources.

• File the corporate tax return (Form 2065 with the tax package) within the date set by the tax administration. For a 31 December year-end, professional sources describe the second working day after 1 May plus fifteen days when filed online, which gave 20 May 2026.

• File VAT returns, pay corporate tax instalments, and keep the register of beneficial owners and payroll reports current.

What determines a French company's compliance requirements?

The legal form decides how the accounts are approved. A SARL holds an annual meeting by law. A multi-shareholder SAS follows its articles, and a single-shareholder SAS (SASU) records the sole shareholder's decision. Professional sources warn that the common statement that every French company has six months to approve accounts is too broad for a multi-member SAS, so check the articles.

Size also matters. Companies above thresholds need a statutory auditor, and smaller companies may opt out. The first financial year can be shorter or longer than twelve months, up to twenty-four, according to professional sources, which shifts every later date.

Annual entity requirements in France: the core checklist

1. Approval of the accounts

The management draws up the inventory and annual accounts, and the shareholders approve them and decide how to allocate the result. For a 31 December year-end, professional sources place the six-month date at 30 June. A court can extend the period in some cases. Document the meeting or written decision, the accounts, the reports and evidence of signatures or attendance.

2. Deposit with the greffe

The approved accounts and the allocation decision are deposited with the greffe of the commercial court. Professional sources give one month after approval, or two months when the filing is electronic. The deposit is transmitted to the national company register and published. A French Court of Cassation decision of January 2026, described by a French law firm, held that for an SAS the filing period does not start where the accounts have not been approved, so do not file unapproved accounts. Some small companies can request confidentiality of their accounts, so ask your adviser.

3. Corporate tax return

The corporate tax return is a separate filing with its own deadline, which depends on the year-end. For a year ending on 31 December, professional sources describe an early-May rule with a fifteen-day extension for online filing. For other year-ends the date is generally tied to a number of months after the closing, so confirm it with the accountant and record it in the calendar. The corporate tax rate is commonly cited at 25 percent, with a reduced rate for qualifying small companies, so confirm the rate. Companies pay corporate tax by quarterly instalments, with dates published by the tax administration.

4. Business property tax and other annual taxes

Professional sources mention the cotisation foncière des entreprises, a local business tax, and the annual value-added contribution. Check which local taxes apply to the company's premises.

5. Beneficial owners

French companies register their beneficial owners with the national register and update it after changes. Professional sources list beneficial owner deadlines in the legal calendar for foreign founders, so check the current procedure with the registry.

Tax and indirect tax obligations

The standard VAT rate is 20 percent, with reduced rates for selected goods and services. Companies file VAT returns monthly or quarterly under the normal regime, while smaller businesses on the simplified regime file one annual return and pay instalments. Professional sources give the second working day after 1 May for the annual return of a calendar-year company, so check which regime applies.

Payments to non-residents may attract withholding tax, with treaties and EU rules reducing it. Related-party transactions need arm's-length pricing and, for larger groups, documentation.

Foreign-owned subsidiaries

Foreign persons can own French companies, with screening rules for investments in sensitive sectors. An SAS needs a president, who can be a foreign person or a company, and a registered office in France. Foreign corporate shareholders provide apostilled documents with certified translations. Founders living abroad can complete most formalities through the one-stop business formalities portal.

The absence of a director in France does not suspend the accounting duties, according to professional sources. Banks apply due diligence to foreign-owned accounts. Intercompany loans, services and royalties need contracts and pricing support.

First-year and event-triggered obligations

In the first year, the company is registered through the formalities portal and receives its extract from the commercial register (Kbis). It registers for tax and VAT, registers for employer social security, opens a bank account and sets up the books. Choose the first year-end deliberately, because approval, deposit and the first tax return follow from it.

Events that trigger filings include a change of president or director, a transfer of shares, a capital change, a change of registered office, a merger and a dissolution. Most are filed through the formalities portal, and an outdated Kbis can block bank transfers.

Employment and local requirements

French employment law is detailed and protective. Employers register with the social security collection body, file monthly payroll declarations, apply collective agreements for the sector and give written contracts in many cases. Employees accrue five weeks of paid leave, and a works council appears once the company reaches eleven employees. Dismissal requires a procedure and a justified reason. Many foreign-owned subsidiaries use a local payroll provider.

Build a compliance calendar for France

A compliance calendar turns the rules above into dated tasks with named owners. Start from the financial year-end and the incorporation anniversary, then add the recurring monthly and quarterly items. Review it each quarter, because deadlines, extensions and registry systems change.

• January to March: close the books and prepare the accounts.

• By 30 June: approve the accounts, or follow the date in the SAS articles.

• Within one month of approval, or two if electronic: deposit the accounts with the greffe.

• Early to mid May: file the corporate tax return for a 31 December year-end, as above.

• Quarterly: corporate tax instalments and VAT returns where applicable.

• Monthly: payroll declarations and VAT returns for companies on the normal regime.

Common mistakes

• Filing unapproved accounts with the greffe.

• Treating the tax return as a substitute for the accounts deposit.

• Assuming six months applies to a multi-member SAS without checking the articles.

• Copying the accounts deadline into the tax calendar.

• Letting the Kbis show an outdated director.

• Missing the approval date because the director lives abroad.

Entity compliance France: frequently asked questions

When must French accounts be approved?

Within six months after year-end for a SARL, and as set by the articles for an SAS, with six months the usual practice.

When must accounts be deposited with the greffe?

Within one month after approval, or two months when filed electronically, according to professional sources.

Is the tax return the same as the accounts deposit?

No. They are separate filings with separate authorities and dates.

What is the VAT rate?

The standard rate is 20 percent.

Can the first financial year be longer than twelve months?

Professional sources say the first year can last up to twenty-four months.

Do I need a director in France?

An SAS needs a president, who can be foreign, and a registered office in France.

How CoverPin can help

CoverPin helps finance, legal and operations teams track entity obligations across countries. See our international entities overview, learn about compliance advisory, or browse more guides in our legal and compliance resources.

This article is general information, not legal, tax or accounting advice. Confirm current requirements with the relevant authority or a qualified local adviser before acting.