Submission of annual accounts: obligations and confidentiality

Filing of annual accounts takes place at the commercial court registry within one month of their approval by the general meeting (two months for electronic filing). The meeting must be held within six months of the financial year-end. For a year closing on 31 December, the electronic filing deadline therefore falls at the end of August.

Updated March 2026 - The filing of annual accounts is often processed too late. However, the questions always come up: what documents to file, within what time frame, and can we request confidentiality?

Filing annual accounts is a legal obligation for all French commercial companies. The documents must be filed with the registry of the commercial court within two months following their approval by the general meeting. Micro-enterprises and small businesses can benefit, under certain conditions, from a total or partial confidentiality régime.

See also: Tax package definition, How to know if a company is in receivership and The missions of a chartered accountant.

Confidentiality thresholds for annual accounts in 2026#

A micro-enterprise may ask that its annual accounts not be made public if it does not exceed two of the three following thresholds: 450,000 euros of total assets, 900,000 euros of net turnover, 10 employees. A small business hides its income statement only. These amounts apply to financial years opened from 1 January 2024.

The company must stay below at least two of the three thresholds and attach a confidentiality declaration to each annual filing (art. L232-25 of the Commercial Code). The amounts are set by art. D123-200 of the Commercial Code, as drafted by decree no. 2024-152 of 28 February 2024.

Each commercial company in France must establish annual accounts at the close of its accounting year. These documents constitute a financial snapshot of the company at a given time. They include the balance sheet, the income statement and the annex.

Once established, these accounts must be submitted to the general meeting of partners or shareholders for approval. It is this approval which triggers the filing deadline at the commercial court registry.

This legal advertising obligation aims to ensure transparency towards third parties: suppliers, customers, banks and competitors can consult the deposited accounts. It constitutes a pillar of legal business security in France.

The composition of the filing file varies depending on the size of the company and its legal form. Here are the pieces that make up a complete file:

Mandatory documents for all companies#

• the balance sheet: it presents the company's assets, with its assets (fixed assets, inventories, receivables, cash) and its liabilities (shareholders' equity, financial debts, supplier and tax debts);
• the income statement: it traces the activity of the financial year by distinguishing expenses from income, resulting in profit or loss;
• the appendix: an essential additional document, it specifies the accounting methods used, the off-balance sheet commitments and the information necessary for a sincere understanding of the accounts.

Additional documents depending on the case#

• the minutes of allocation of the result: it formalizes the decision of the general meeting concerning the distribution of the profit (réservé, distribution of dividends, carried forward) or the allocation of the loss;
• the auditor's report (CAC): mandatory when the company exceeds certain thresholds or is subject to them by statute, the CAC report certifies the regularity and sincerity of the accounts;
• the management report: it presents the situation of the company during the past financial year, the significant events and the future prospects.

Micro-enterprises benefited from a simplified régime. They may only submit a simplified balance sheet and an abbreviated income statement, subject to respecting the size criteria defined by the Commercial Code.

The timetable for filing the annual accounts is structured around two key stages: approval of the accounts by the general meeting, then actual filing with the registry.

Approval time#

The annual accounts must be submitted to the ordinary general meeting within six months following the end of the financial year. For a company whose financial year coincides with the calendar year (closing on December 31), the meeting must therefore be held no later than June 30 of the following year.

This deadline is imperative. A meeting held after the deadline is not void, but the company is exposed to sanctions and practical difficulties, particularly with regard to the tax administration.

The deadline for filing with the registry#

Once the accounts are approved, the deposit must take place:

• within the month following the approval meeting in the case of paper filing;
• within two months following approval in the event of electronic filing via the registry services.

In practice, almost all filings are done electronically today. This method offers a more comfortable deadline and an immediate acknowledgment of receipt.

For a company closing on December 31 that holds its meeting on June 15, electronic filing should take place no later than August 15.

The consequences of a late filing#

Failure to file within the deadline exposes the company to several risks:

• injunction to file: the president of the commercial court may order the manager to file, under penalty;
• loss of credibility: banks and commercial partners regularly consult the accounts at the registry. A late or absent deposit is a red flag;
• difficulties during calls for tenders: certain administrations and large groups require the production of up-to-date annual accounts.

Publicity of the annual accounts is the principle. However, the legislator has provided for arrangements to protect the smallest companies from disclosure which could harm their competitiveness.

Total confidentiality for micro-enterprises#

Companies that meet the definition of micro-enterprise in the accounting sense may request total confidentiality. Concretely, this means that the accounts are indeed filed with the registry, but they cannot be communicated to third parties.

To benefit from this régime, the company must not exceed two of the following three thresholds during two consecutive financial years:

• a balance sheet total not exceeding 450,000 euros;
• a net turnover not exceeding 900,000 euros;
• an average workforce of no more than 10 employees.

These thresholds are assessed cumulatively. You must not exceed at least two out of three to claim micro-accounting business status.

Partial confidentiality for small businesses#

Companies qualifying as small businesses may opt for partial confidentiality. In this case, only the income statement is hidden. The balance sheet remains accessible to third parties.

Thresholds applicable to small businesses are higher:

• a balance sheet total not exceeding 7.5 million euros;
• a net turnover not exceeding 15 million euros;
• an average workforce of no more than 50 employees.

Again, you must not exceed two of these three criteria during two consecutive exercises.

Companies excluded from the confidentiality régime#

Certain companies cannot benefit from confidentiality, regardless of their size:

• companies making public appeals for savings;
• credit institutions and insurance companies;
• companies whose securities are admitted to trading on a regulated market.

These entities are subject to reinforced transparency obligations which take precedence over confidentiality.

Hayot Expertise Advice: confidentiality should not be requested reflexively. You must check eligibility, strategic interest and consistency with your financial partners. Your banks will have access to your full accounts anyway, but confidentiality protects your information from your direct competitors.

The confidentiality thresholds were raised by decree no. 2024-152 of 28 February 2024, for financial years opened from 1 January 2024. Many files still rely on the old ceilings: here is the update.

In both cases, the company must not exceed at least two of the three thresholds, assessed on a year-by-year basis (art. L123-16 and L123-16-1 of the Commercial Code). A confidentiality declaration must accompany each annual filing (art. L232-25). Note: companies belonging to a group, which prepare or are included in consolidated accounts, are excluded from confidentiality, except the ultimate parent micro-enterprise, under conditions.

The thresholds of 350,000 euros and 700,000 euros no longer apply to financial years opened from 1 January 2024: these were the former micro-enterprise ceilings, replaced by 450,000 euros of total assets and 900,000 euros of net turnover. A file still reasoning on 350,000 / 700,000 underestimates its right to confidentiality and publishes accounts it could have kept closed.

Medium-sized companies: a simplified presentation, not confidentiality#

The same decree raised the thresholds for medium-sized companies, brought to 25 million euros of total assets, 50 million euros of net turnover and 250 employees. A medium-sized company cannot make its accounts confidential, but it may ask to file a simplified presentation of its balance sheet and notes (art. L232-25 of the Commercial Code). Confidentiality of the income statement remains reserved for small businesses. As with the other regimes, companies preparing consolidated accounts or included in such a scope cannot rely on it.

The experience of our firm allows us to identify recurring pitfalls in the process of filing annual accounts.

Confusing closing date and submission deadline#

This is the most common mistake. A company which closes its financial year on December 31 has, in theory, until the end of August to file its accounts (assembly in June + two months of electronic filing). Many leaders wrongly believe that the filing must take place on December 31 or in the weeks that follow.

Forget the result allocation report#

The meeting minutes are an essential part of the file. Without it, the deposit is incomplete. The registry may refuse registration or consider it non-compliant. This document formalizes the partners' decision and constitutes legal proof of approval.

Request confidentiality without verifying the plan#

Some companies check the "confidentiality" box without checking whether they actually meet the conditions. If the thresholds are exceeded, the request is inadmissible and may result in a rejection of the deposit or a costly subsequent regularization.

Submit too late#

Delay in filing is not a trivial formality. It is visible to all third parties who consult the register. A deposit posted in September for a financial year ending on the previous December 31 sends a negative signal to commercial and financial partners.

Neglecting consistency between documents#

The balance sheet, the income statement and the appendix must be perfectly consistent with each other. Inconsistencies, even minor ones, can raise questions during a tax audit or financing request.

In 2026, a good submission of annual accounts requires a controlled calendar, complete documents and precise verification of the confidentiality régime. Anticipation remains the best lever to avoid delays and irregularities.

Do not let this administrative obligation become a source of risk for your business. Professional support guarantees the compliance of the file and the serenity of the manager.

(Official sources: Entreprendre.Service-Public.fr on the filing of annual accounts, article L232-23 of the Commercial Code, Légifrance on the publicity of accounts)