Running a company in France means navigating a dense web of obligations tax filings with the DGFiP, annual accounts at the Greffe, monthly payroll declarations to URSSAF, VAT returns, GDPR compliance, and UBO register updates. Miss a deadline and you face automatic penalties. This guide gives you every critical obligation, every deadline, and every penalty so you never get caught off guard.
Bookmark this page. Share it with your accountant. And download the free France Compliance Calendar — DGFiP + URSSAF Deadlines (PDF) at the bottom.
Corporate Income Tax (IS) Form 2065-SD & Advance Payments
The Annual Tax Return: Form 2065-SD
French companies subject to Impôt sur les Sociétés (IS) corporate income tax must file Form 2065-SD annually. The critical deadline: the 2nd business day after 1 May for companies whose financial year ends on 31 December.
For 2026 (covering the FY2025 results), that means filing by 5 May 2026 (since 1 May is a public holiday in France).
If your financial year ends on a date other than 31 December, the deadline is the 2nd business day after the 3-month anniversary of your year-end. For example, if your FY ends 30 June 2025, you must file by the 2nd business day after 30 September 2025.
Key details for Form 2065-SD:
- Filed electronically via impots.gouv.fr (EDI or EFI modes)
- Accompanied by the detailed tax package (liasse fiscale) typically 20–30 supporting schedules
- Balance of tax due (after advance payments) payable at the same time
- For newly incorporated companies, the first return covers the period from incorporation to year-end
Four Quarterly Advance Payments (Acomptes Provisionnels)
Rather than paying all corporate tax at year-end, French companies must make four quarterly advance payments throughout the year. These are calculated on the prior year’s tax liability and paid on fixed dates:
| Payment | Due Date | Percentage of Prior Year IS |
|---|---|---|
| 1st Acompte | 15 March | 8.33% |
| 2nd Acompte | 15 June | 25% |
| 3rd Acompte | 15 September | 25% |
| 4th Acompte | 15 December | 25% |
Important: Small companies (turnover below €10M, tax below €3,000) may be exempt from advance payments. New companies are typically exempt in their first year. Consult your French accountant (Expert-Comptable) to confirm your status.
Corporate Tax Rate (2026)
- Standard rate:Â 25% on all profits
- Reduced rate: 15% on the first €42,500 of profit for qualifying SMEs (turnover below €10M, capital at least 75% held by individuals)
RCS Annual Accounts Deposit at the Greffe
Every French company registered with the Registre du Commerce et des Sociétés (RCS) must deposit its annual accounts at the Greffe du Tribunal de Commerce within one month of approval by shareholders — or within two months if filed electronically.
Timeline
- Prepare accounts: Your Expert-Comptable prepares the annual financial statements (bilan, compte de résultat, annexes)
- Approve at AGM: Shareholders must approve accounts within 6 months of year-end (so by 30 June for a 31 Dec year-end)
- Deposit at Greffe:Â Within 1 month of approval (or 2 months if filed electronically via infogreffe.fr)
Practical deadline for most companies: Annual accounts must be deposited by 31 July (for a 31 December year-end, approved by 30 June, filed electronically).
What to File
- Balance sheet (bilan)
- Income statement (compte de résultat)
- Notes to the accounts (annexes)
- Management report (rapport de gestion) for larger companies
- Minutes of the AGM approving the accounts
Confidentiality Option for Micro-Enterprises and SMEs
Since 2023, micro-enterprises (turnover below €700,000 and fewer than 10 employees) may request full confidentiality of their accounts. SMEs meeting two of three criteria (turnover below €12M, balance sheet below €6M, fewer than 50 employees) may keep their income statement confidential. This is an important tool for protecting sensitive financial information.
Filing Fees
Electronic filing via infogreffe.fr typically costs €50–€100 depending on company type and document volume. Paper filing is more expensive and increasingly rare.
URSSAF, Social Security Declarations & DSN
URSSAF is the French agency collecting social security contributions. For any company with employees, URSSAF compliance is monthly, mandatory, and unforgiving.
DSN DĂ©claration Sociale Nominative
The DSN (DĂ©claration Sociale Nominative) is France’s unified payroll reporting system. It replaced dozens of separate social declarations and is now the sole reporting mechanism for all employee-related social contributions.
DSN deadlines:
- Large employers (50+ employees): 5th of the following month
- Small employers (fewer than 50 employees): 15th of the following month
The DSN covers: health insurance contributions, pension contributions, unemployment insurance, work accident insurance, family allowances, and all other social charges.
URSSAF Contribution Rates (2026 Employer Side)
| Contribution | Employer Rate (approx.) |
|---|---|
| Health insurance | 13% |
| Family allowances | 3.45%–5.25% |
| Work accident / occupational illness | Variable (0.7%–20%+) |
| Retirement (basic) | 8.55% |
| Retirement (complementary AGIRC-ARRCO) | ~7.87% |
| Unemployment insurance | 4.05% |
| Construction training (FNAL) | 0.1%–0.5% |
| Total employer charges (approx.) | 40%–45% of gross salary |
Critical for budget planning: A gross salary of €60,000 costs the company approximately €84,000–€90,000 in total payroll cost. This is the single biggest cost surprise for foreign companies setting up in France. Budget for it from day one.
President/Dirigeant of an SAS URSSAF Assimilé-Salarié
The President of an SAS is treated as an assimilé-salarié (deemed employee) for social security purposes, which means:
- Full employee and employer social charges apply on their remuneration
- They benefit from general regime social protections (health, pension)
- They do not benefit from unemployment insurance (Pôle Emploi/France Travail)
- If taking no salary, they pay zero social charges (unlike a SARL gérant who pays minimum cotisations even without salary)
VAT Returns Monthly & Quarterly
VAT Regimes in France
France has three VAT filing regimes based on annual turnover:
| Regime | Turnover Threshold | Filing Frequency | Form |
|---|---|---|---|
| Franchise en Base (exempt) | Below €37,500 (services) / €85,000 (goods) | No VAT returns | — |
| Régime Simplifié (RSI) | €37,500–€789,000 (services) / up to €869,000 (goods) | Annual (2 interim payments) | CA12 |
| RĂ©gime RĂ©el Normal | Above thresholds, or voluntary election | Monthly or quarterly | CA3 |
Monthly VAT (RĂ©gime RĂ©el Normal CA3)
Companies filing monthly submit Form CA3 by the 15th–24th of the following month depending on their tax office (SIE). The exact date is shown on your tax account (espace professionnel on impots.gouv.fr).
Quarterly VAT Option
Companies whose monthly VAT liability is below €4,000 may opt for quarterly filing. This reduces administrative burden but means larger quarterly payments. Election is made with your tax office.
French VAT Rates (2026)
- Standard rate:Â 20%
- Intermediate rate:Â 10% (restaurants, accommodation, transport)
- Reduced rate:Â 5.5% (food, books, energy)
- Super-reduced:Â 2.1% (certain medicines, press)
Intrastat & EC Sales Lists
Companies trading goods or services within the EU may also need to file:
- DEB (DĂ©claration d’Échanges de Biens) for intra-EU goods movements above threshold (now split into “Introduction” and “ExpĂ©dition” filings)
- DES (Déclaration Européenne de Services) for intra-EU B2B service supplies
GDPR & CNIL Compliance in France
France’s data protection authority is the CNIL (Commission Nationale de l’Informatique et des LibertĂ©s). Since GDPR applies EU-wide, French companies must comply with both GDPR and CNIL-specific guidance.
Key GDPR/CNIL Obligations
- Register of Processing Activities (RPA):Â Mandatory for all companies processing personal data. Must document what data you collect, why, how long you keep it, and who has access.
- Data Protection Officer (DPO):Â Required for public authorities, large-scale systematic monitoring, or large-scale processing of sensitive data. Optional but recommended for SMEs.
- Privacy notices:Â Website, job applications, customer communications must all contain GDPR-compliant privacy notices in French.
- Data breach notification: Must notify CNIL within 72 hours of discovering a data breach. Must notify affected individuals if the breach poses high risk to their rights.
- Cookie consent: CNIL requires explicit opt-in consent for non-essential cookies. The standard “by continuing to browse” approach is not compliant.
- Data transfer outside EU:Â Transfers to India or other non-adequate countries require Standard Contractual Clauses (SCCs) or other approved mechanisms.
CNIL Penalties
- Up to €20 million or 4% of global annual turnover (whichever is higher) for serious violations
- Up to €10 million or 2% of global annual turnover for other violations
- CNIL actively investigates and fines companies Google received a €150M fine, Facebook a €60M fine in France
UBO Register Registre des Bénéficiaires Effectifs
France’s UBO Register (Registre des BĂ©nĂ©ficiaires Effectifs RBE) requires companies to declare their ultimate beneficial owners individuals who ultimately own or control the company.
Who Must Be Declared
Any natural person who:
- Holds, directly or indirectly, more than 25% of shares or voting rights, OR
- Exercises control over the company’s management, administration, or governance by other means
When to File & Update
- At incorporation: UBO declaration must be filed within 30 days of company registration with the Greffe
- When ownership changes:Â Update within 30 days of any change in beneficial ownership
- Annual confirmation:Â No separate annual filing required, but any change triggers the 30-day update obligation
Filing Method
Filed electronically via the Guichet Unique (guichet-entreprises.fr) or through the Greffe. Filing fee is typically included in other registration costs.
Penalties for Non-Compliance
Failure to maintain accurate UBO records: up to €7,500 fine for the company and €7,500 for the responsible individuals, plus potential imprisonment of up to 6 months for natural persons.
Late Filing Penalties What It Actually Costs
French tax authorities (DGFiP) and other bodies apply automatic penalties. There is no grace period the clock starts the day after the deadline.
DGFiP Tax Penalties
| Violation | Penalty |
|---|---|
| Late filing of corporate tax return (2065-SD) | 10% surcharge on tax due |
| Late filing after formal notice (mise en demeure) | 40% surcharge on tax due |
| Deliberate omission or fraudulent filing | 80% surcharge on tax due |
| Late payment of tax (after filing) | 0.2% per month interest (2.4% annual) |
| Late filing of VAT return (CA3) | 10% surcharge on VAT due |
| Repeated late VAT filing | 40% surcharge |
| Failure to maintain electronic filing (when mandatory) | €15 per return |
URSSAF Penalties
- Late DSN: €1.50 per employee per day late (minimum €150 per missed filing)
- Late payment of contributions:Â 5% surcharge on unpaid contributions + 0.4% per month delay interest
- Undeclared work (travail dissimulé): 6 years of retroactive contributions + 40% surcharge + potential criminal prosecution
Greffe / RCS Penalties
- Failure to deposit annual accounts: court can order deposit under penalty (astreinte) of up to €1,500 per day
- Any interested party (creditor, competitor) may petition the court to force compliance
CNIL / GDPR Penalties
As noted above, up to 4% of global turnover for serious violations.
France 2026 Annual Compliance Calendar at a Glance
| Month | Obligation | Authority |
|---|---|---|
| January | DSN for December payroll (5th or 15th); VAT return if monthly | URSSAF / DGFiP |
| February | DSN for January payroll; VAT return; CFE/CVAE payment (if applicable) | URSSAF / DGFiP |
| March | 1st IS advance payment (15 March); DSN; VAT return | DGFiP / URSSAF |
| April | DSN; VAT return | URSSAF / DGFiP |
| May | Corporate tax return Form 2065-SD (2nd business day after 1 May); DSN; VAT | DGFiP |
| June | 2nd IS advance payment (15 June); AGM to approve FY2025 accounts; DSN; VAT | DGFiP / Internal |
| July | Deposit annual accounts at Greffe (if AGM was June 30); DSN; VAT | Greffe / URSSAF |
| August | DSN; VAT return | URSSAF / DGFiP |
| September | 3rd IS advance payment (15 Sept); DSN; VAT | DGFiP / URSSAF |
| October | DSN; VAT; CVAE declaration (if applicable) | URSSAF / DGFiP |
| November | DSN; VAT return | URSSAF / DGFiP |
| December | 4th IS advance payment (15 Dec); DSN; VAT; UBO register review | DGFiP / URSSAF / Greffe |
Note: Exact VAT and DSN dates depend on your company size and assigned tax office. Confirm with your Expert-Comptable.
Frequently Asked Questions
Can I file my French corporate tax return myself?
Technically yes, but the liasse fiscale (tax package) accompanying Form 2065-SD comprises 20–30 detailed schedules. In practice, virtually all companies use an Expert-Comptable (French chartered accountant). The cost (€2,000–€10,000/year) is far less than the risk of errors and penalties.
What happens if I miss the annual accounts deposit deadline?
The Greffe may refer the matter to the Tribunal de Commerce, which can impose a daily penalty (astreinte). Competitors and creditors can check whether accounts have been filed non-filing signals financial distress and can damage your business relationships and credit rating in France.
Do I need a separate GDPR policy for the French market?
Your GDPR policy must be in French for French customers, and must comply with CNIL’s specific guidance on cookie consent, which is stricter than many other EU member states. A generic English-language privacy policy will not suffice.
What is the UBO threshold in France is it the same 25% as other EU countries?
Yes, France uses the standard EU threshold of 25% of shares or voting rights. If no individual meets this threshold, the legal representative (e.g., Président of the SAS) is declared as beneficial owner by default.