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Annual financial statements: filing can now be done through the one-stop shop

Published on January 16, 2023 by Pierre Belhache - 3 mins reading time
SMALL BUSINESSES Companies Procedures

Since January 1, 2023, companies required to file annual financial statements must use the electronic business formalities portal, or guichet unique.

Who is affected by the obligation to file annual financial statements?

The following companies are required to file their annual financial statements:

  • General partnerships (SNC)
  • Joint-stock companies: multi-person simplified joint-stock companies (SAS) and single-person simplified joint-stock companies(SASU), public limited companies (SA) and partnerships limited by shares (SCA).
  • Multi-person limited liability companies (SARL) and single-person limited liability companies (EURL)
  • Liberal practice associations (SEL)
  • Commercial companies with one or more branches in France and head offices abroad
  • European Companies (SE) headquartered in France
  • Agricultural cooperatives that exceed at least two of the following three criteria: 267,000 euros in total assets, 534,000 euros in sales excluding tax and/or ten permanent employees.

On the other hand, sole proprietorships are not required to file annual financial statements, with the exception of sole proprietorships with limited liability, which must do so within 6 months of the end of their financial year.

How do I file my annual financial statements with the one-stop shop for business formalities?

Until now, companies required to file annual financial statements had to submit the necessary documents to the Trade and Companies Register (RCS).

From January 1, 2023, these documents must be filed on the website of the guichet unique des formalités des entreprises. However, it is still possible to file annual financial statements in paper format with the clerk of the commercial court.

The annual financial statements must be filed with the "guichet unique" by the company director, but he or she can also draw up a delegation to allow an employee to carry out this task. He or she is also entitled to ask any other person to carry out this formality on his or her behalf, thanks to a mandate contract.

When logging on to the one-stop-shop for the first time, the person filing the annual accounts - whether the company director, a delegate or an agent - must create a user account, or use the account created on the Inpi e-procedures portal.

Inpi, which is in charge of the "guichet unique" website, has set up a hotline on 01 56 65 89 98. The hotline is open from Monday to Friday, 9am to 6pm.