Filing annual accounts is a major legal obligation for all commercial companies (SAS, SARL, SCI subject to corporate tax) registered in France. Since 2023, this filing is done on the French INPI Guichet Unique via a digitised flow. This article details the complete procedure, including the qualified signature step which is the source of many rejections.
Who is concerned?
The annual accounts filing obligation concerns:
- SAS (Sociétés par Actions Simplifiées).
- SARL (Sociétés à Responsabilité Limitée).
- SA (Sociétés Anonymes).
- SCI (Sociétés Civiles Immobilières) subject to corporate tax.
- EURL with a corporate manager.
- SCP, SCPI, SAS Sportives, etc.
Are NOT concerned: micro-entrepreneurs, sole traders (auto-entrepreneurs), most associations.
Legal deadlines
| Step | Deadline |
|---|---|
| AGM approving accounts | Within 6 months of fiscal year close |
| Filing on INPI Guichet Unique | Within 1 month after AGM (= 7 months max after close) |
| Late penalty | Up to €1,500 + summons by the registry |
If the AGM is delayed (with greffe authorisation), the filing deadline becomes 8 months after fiscal year close.
Mandatory documents
To file annual accounts on the INPI Guichet Unique, you need:
1. Annual accounts (mandatory)
- Balance sheet (assets and liabilities).
- Income statement (P&L).
- Notes to accounts (off-balance commitments, accounting methods, etc.).
Format: PDF, in standardised structure.
2. Subsidiary documents (mandatory)
- AGM minutes approving accounts.
- Result allocation decision (dividend, reserves, retained earnings).
- Statutory auditor's report (if mandatory: capital > €4M, balance sheet > €4M, turnover > €8M, employees > 50).
3. Confidentiality declaration (optional)
Micro and small enterprises (within EU thresholds) can request publication confidentiality. Their accounts will be filed but won't be publicly visible (except to administrations and judicial bodies).
Eligibility thresholds (2026):
- Micro-enterprise: balance sheet ≤ €450k, turnover ≤ €900k, employees ≤ 10.
- Small enterprise: balance sheet ≤ €6M, turnover ≤ €12M, employees ≤ 50.
The 5 steps to file
Step 1 — Prepare documents
Collect all PDFs: accounts, AGM minutes, allocation decision, statutory auditor's report if applicable. Verify everything is signed (handwritten or electronic) and complete.
Step 2 — Connect to the Guichet Unique
Go to procedures.inpi.fr, log in, choose "Annual accounts filing".
Step 3 — Fill in the form
Identify the company (SIREN), the fiscal year covered, AGM date. Upload all documents.
Step 4 — Sign the qualified summary
The Guichet Unique generates a PDF summary. This summary must be signed with an eIDAS qualified electronic signature. See how to sign an INPI document.
Step 5 — Re-upload and confirm
Re-upload the qualified-signed PDF on the Guichet Unique. Pay greffe fees (€78 - €200 depending on company). Receive filing acknowledgement.
Annual accounts filing deadline approaching? Sign in 2 minutes.
eIDAS qualified signature on your accounts filing summary, accepted at 100% by the INPI. €29 ex. VAT.
Sign my summary →What happens after filing?
- Greffe receipt: within 24 hours by email.
- Greffe verification: 5-15 business days. The greffe checks document compliance.
- Effective filing: published in the Bodacc (mandatory legal publication).
- Public visibility: accounts become consultable on Infogreffe and Pappers (unless requested confidentiality).
Penalties for late filing
If you file after the legal deadline:
- Greffe summons: notification asking you to file within a set period.
- Civil fine: up to €1,500 (article L. 232-23 of the Code de Commerce).
- Director's reputational risk: company unable to obtain banking credit, public tenders, certain partnerships.
- Possible automatic dissolution after multiple consecutive non-filings.
FAQ
What if I miss the deadline by a few days?
File as soon as possible. The greffe can show flexibility for short delays (a few days). Beyond, expect a summons and possible fine.
Can I file accounts for several closed fiscal years at the same time?
Yes, but each fiscal year requires a distinct file with its own qualified signature. You can do them sequentially the same day.
Can I revoke a filed account?
No, once filed it's irreversible. In case of error in figures, you must publish a "rectificative" filing.
Do I need an accountant?
Not legally mandatory for SAS/SARL below certain thresholds, but strongly recommended for accounts production. For the filing flow itself (digital procedure), you can do it alone.
Do I really need a qualified signature for accounts filing?
Yes, mandatorily. The Guichet Unique automatically rejects any other signature level. See advanced vs qualified eIDAS.
Conclusion
Filing annual accounts on the INPI Guichet Unique is well-structured but unforgiving on deadlines. Anticipate the qualified signature: prepare your means of signature before the deadline arrives. The eIDAS qualified pay-as-you-go solution at €29 ex. VAT remains the most reliable route to avoid an automatic rejection at the last minute.