Letter for non-filing of annual accounts: what to do in 2026?

Updated April 2026 — Receiving a letter for non-filing of annual accounts is never trivial. This type of letter comes from the clerk of the commercial court or the court president, and it marks the opening of a procedure that can lead to a judicial injunction, a financial penalty and, in some cases, criminal prosecution against the company director. Understanding the exact nature of the letter received and acting quickly is the only appropriate response.

For further reading, see also Tax return filing deadline 2026, What is an accounting balance sheet? and Income statement.

The obligation to file annual accounts is set out in Articles L232-21 to L232-25 of the French Commercial Code. It applies to all commercial companies: SARL (limited liability company), SAS (simplified joint-stock company), SA (public limited company), SNC (general partnership). Single-member companies (EURL, SASU) are also affected.

The legal deadline is seven months from the end of the financial year (Article L232-23 of the Commercial Code). For a financial year ending on 31 December, accounts must therefore be filed with the court registry no later than 31 July of the following year. This deadline assumes that the accounts have been approved by the ordinary general meeting within six months of the year-end (Article L223-26 for SARLs, L225-100 for SAs).

The documents to be filed vary according to the legal form:

• ▸the balance sheet, income statement and notes to the accounts;
• ▸the management report (with certain exemptions for small companies);
• ▸the minutes of the general meeting approving the accounts;
• ▸where applicable, a confidentiality declaration (SMEs eligible under the Commercial Code).

There are two distinct types of letters concerning non-filing of annual accounts.

The registry's informal notice

The registry may send a reminder letter noting the absence of filing. This letter is not yet a judicial decision. However, it marks the beginning of active monitoring of the file. Failing to respond is tantamount to allowing the registry to escalate the procedure.

The injunction to file issued by the commercial court president

Article L238-1 of the Commercial Code authorises the president of the commercial court to order company directors to file their annual accounts. This injunction takes the form of an ex parte order or summary proceedings. It sets a one-month deadline for regularisation. If not complied with within this deadline, the president may impose a daily penalty whose amount is at their discretion — in practice, amounts observed range from €100 to €1,500 per day of delay.

The penalty may be collected every quarter. It is added to the potential damage caused to third parties (minority shareholders, creditors, business partners) who have been unable to access the published accounts.

Beyond civil proceedings, non-filing can expose the director to criminal sanctions. Article L241-4 of the Commercial Code (for SARL managers) and Article L242-8 (for SA directors) provide for penalties of up to 6 months' imprisonment and a €9,000 fine for failure to convene the annual general meeting to approve the accounts.

Furthermore, failure to publish can constitute a revealing element in proceedings for liability for asset shortfall during compulsory liquidation (Article L651-2 of the Commercial Code).

Regularising a late filing requires following a precise process, each step of which matters.

Step 1: check the approval status of the accounts

Before filing with the registry, the accounts must have been approved by the general meeting of shareholders. If the AGO has not taken place, it must be convened as soon as possible, even if the legal deadline has passed. The minutes of approval are an indispensable document for filing.

Step 2: check the accounts themselves

A late filing does not justify filing inaccurate accounts. If the accounts have never been prepared or are incomplete, the chartered accountant must be instructed to produce or review them. Filing incorrect accounts exposes the company to additional risks.

Step 3: prepare the filing package

The filing package for the registry includes: the annual accounts (balance sheet, income statement, notes), the AGO minutes, the management report (unless exempt), and, for eligible SARLs and SASs, a confidentiality declaration if the company does not wish to publish the full balance sheet.

Step 4: file via the business formalities portal or Infogreffe

Since 2023, filing takes place via the guichet unique des formalités d'entreprises (single business formalities portal) or directly on Infogreffe. Late filing is accepted without additional financial penalty at this stage — regularisation being the primary objective of the injunction procedure.

Step 5: inform the court if an injunction is pending

If an injunction has been served, it is recommended to send the registry proof of the filing made. This interrupts the running of the penalty and closes the procedure. The judge may take note of the regularisation and decide not to collect the penalty if good faith is demonstrated.

Hayot Expertise advice: do not respond to a registry letter with a mere written explanation. The only valid response is the effective regularisation of the filing, accompanied if necessary by a request for a deadline extension addressed to the court. Each additional week of delay after receiving the letter worsens the situation.

The confidentiality declaration: SMEs that do not exceed two of the following three thresholds (balance sheet total €6M, net turnover €12M, 50 employees) may file their accounts while requesting confidentiality of the income statement. This option must be expressly requested at the time of filing.

Companies in difficulty: failure to file accounts is often a signal detected by the courts in the context of insolvency prevention (Articles L611-1 et seq. of the Commercial Code). A late filing combined with other signals (tax delays, social debts) may trigger a summons before the court president under a prevention interview procedure.

Groups: consolidating companies have additional obligations (filing of consolidated accounts). Non-filing of consolidated accounts is subject to the same sanctions regime.

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What are the penalties for non-filing of annual accounts in 2026?

The president of the commercial court may issue a filing injunction with a daily penalty of up to €1,500. Criminal sanctions (up to 6 months' imprisonment and a €9,000 fine) may also apply in cases of failure to convene the AGO, under Articles L241-4 and L242-8 of the French Commercial Code.

What is the legal deadline for filing annual accounts with the registry?

Annual accounts must be filed with the commercial court registry within seven months of the financial year-end (Article L232-23 of the Commercial Code). For a year ending on 31 December, the deadline is 31 July of the following year.

Can annual accounts be filed late without penalty?

Yes, late filing is accepted by the registry without additional fees. However, if a judicial injunction has already been served and a daily penalty is running, prompt regularisation enables the judge to decide not to collect it, but this remains at the judge's discretion.

What documents are needed to regularise the filing with the registry?

The regularisation package includes the balance sheet, income statement, notes to the accounts, minutes of the ordinary general meeting approving the accounts, and, depending on the case, the management report and a confidentiality declaration for eligible SMEs.