Introduction
French companies must adhere to strict compliance and filing requirements to maintain transparency and follow statutory obligations. This guide details the key Annual Deadlines for French Companies for private limited companies in France, structured chronologically.
Fiscal Year Overview and Annual Deadlines for French Companies
The fiscal year for French companies typically begins on January 1 and ends on December 31. However, companies are free to choose their own fiscal year-end date according to their specific needs.
1. Company Incorporation
Incorporation Date: The company is officially registered with the Trade and Companies Register (RCS) via the Business Formalities Center (CFE). This date marks the beginning of future statutory obligations.
2. Income Declaration and Tax Payments
Annual Income Declaration:
Companies must submit their annual income declaration each year. The deadline is generally in May for companies closing their fiscal year on December 31.
For individual income tax, the annual declaration must be submitted 15 days after the second working day following May 1.
Tax Payments:
Taxes, such as VAT and corporate income tax, must be paid at specific times throughout the year.
VAT is declared and paid monthly or quarterly, depending on the company's tax regime.
3. VAT Declaration and Payment
Monthly VAT:
VAT declarations (CA3) must be submitted between the 15th and the 24th of the following month.
For companies under the simplified tax regime, quarterly installments must be paid mid-April, mid-July, and mid-October.
4. Annual General Meeting (AGM)
AGM Requirements:
Companies must hold an annual general meeting to approve the accounts of the previous fiscal year.
This meeting must take place within six months following the end of the fiscal year.
5. Filing Annual Accounts
Annual Accounts:
Companies must file their annual accounts with the commercial court registry, including the balance sheet, income statement, and annexes.
The accounts must be filed within six months following the fiscal year-end, with a possible three-month extension upon request.
6. Economic Territorial Contribution (CET)
Corporate Value-Added Contribution (CVAE):
The declaration (1330-CVAE) must be submitted by May 3 of the following year.
Installments are due by June 15 and September 15, each representing 50% of the annual contribution.
Business Property Tax (CFE):
The installment is due by June 15, and the balance by December 15.
7. Social Security Declarations
Nominative Social Declaration (DSN):
The DSN must be submitted monthly by the 5th or the 15th of the following month.
8. Other Declarations and Payments
Payroll Tax:
This tax is due by employers not subject to VAT on all or part of their turnover.
The declaration frequency varies according to the amount due and can be annual, quarterly, or monthly.
Renewal of Executive Mandates:
According to the company's statutes, the renewal of executive mandates must be conducted at defined intervals and documented during general meetings.
Compliance Summary
Compliance Task | Deadline |
Holding Annual General Meeting (AGM) | Within 6 months following the fiscal year-end |
Filing Annual Accounts | Within 6 months following the fiscal year-end |
Annual Income Declaration | Generally in May for companies closing on December 31 |
VAT Installment Payments | Monthly or quarterly |
Payment of CFE | Installment by June 15, balance by December 15 |
CVAE Declaration and Payments | Declaration by May 3, installments by June 15 and September 15 |
Nominative Social Declaration (DSN) | Monthly by the 5th or 15th of the following month |
Payroll Tax Declaration | Varies based on amount, can be annual, quarterly, or monthly |
Conclusion
Adhering to France’s statutory requirements is crucial for maintaining good standing and avoiding penalties. Engaging professional services can help ensure that all statutory obligations are met promptly and accurately, keeping companies compliant throughout the year.
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