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🇫🇷France tax deadlines

France Tax & Filing Deadlines

Every France statutory deadline a founder needs to know. Penalties, checklists and source links to Direction générale des Finances publiques (DGFiP) and Registre national des entreprises (RNE, INPI) through the Guichet unique.

Corporate tax return (2065) and liasse fiscale

For a 31 December year-end: the second working day after 1 May, plus 15 calendar days when filed online. For the year closed 31 December 2025 that gave 20 May 2026. For 31 December 2026 the same rule points to about 19 May 2027, which the company should confirm on the DGFiP calendar. For any other year-end: within three months of the closing date, plus 15 days online. A date on a weekend or bank holiday moves to the next working day.

The annual impôt sur les sociétés return, form 2065, with the liasse fiscale that goes with it: tables 2033-A to 2033-G for a company at the régime réel simplifié, or tables 2050 to 2059 at the régime réel normal. It tells the DGFiP the company's profit for the financial year and the IS that results from it. Filing is electronic and compulsory for every IS company.

Corporate tax instalments (acomptes) and final payment (solde)

Acomptes on 15 March, 15 June, 15 September and 15 December for a 31 December closing; the four dates that apply depend on the closing date. The solde is due by the 15th of the fourth month after the year-end, so 15 May for a 31 December closing. A company that closed on 30 June 2026 owes its solde on 15 October 2026.

The impôt sur les sociétés is paid in advance through four acomptes and settled by a final payment, the solde. Each acompte is one quarter of the IS worked out on the profit of the last closed financial year. The solde is whatever remains after the acomptes, or a refund claim if the acomptes were too high.

Annual accounts: approval and deposit with the greffe

Approval by the ordinary general meeting (AGO) or the sole associate within 6 months of the financial year-end. SAS and SASU set this in their statutes, with 6 months the usual practice. The deposit follows within 1 month of approval, or within 2 months when filed online.

Every commercial company approves its annual accounts at a general meeting and then deposits them with the greffe of the commercial court, through the Guichet unique. The deposit makes the accounts available to the public, unless the company qualifies for confidentiality.

VAT return (CA3), monthly or quarterly

Between the 15th and 24th of the month after the period. The exact day is set for each company and shown in its espace professionnel. AccountsOS seeds the deadline on the 15th, the earliest date, so a return is never filed late. A monthly filer files each month; a quarterly filer files once a quarter.

The déclaration de TVA on form 3310-CA3 sets the VAT the business collected against the VAT it can deduct, and the difference is paid to the DGFiP. From 1 January 2027 the CA3 is the return for every business that is not in the franchise en base.

Last annual VAT return (CA12) for 2026 and the December instalment

The CA12 for 2026 is due on 4 May 2027, the second working day after 1 May. For a company with a non-calendar financial year it is due within three months of the year-end. The last instalment of 2026 falls on 15 December 2026, with the July instalment already past.

The simplified VAT regime (régime simplifié d'imposition, RSI) files one annual return, the CA12, and pays two instalments during the year. The regime ends on 1 January 2027. The CA12 for 2026, due in May 2027, is the last one, and from 2027 these businesses file the monthly or quarterly CA3.

Business property tax (CFE)

15 December, in full, when last year's CFE was EUR 3,000 or less. Above EUR 3,000, a 50% acompte is due in mid-June (the DGFiP page lists up to 16 June) and the balance on 15 December. A new business is exempt in its creation year and pays on 50% of the base in the second year.

The cotisation foncière des entreprises is a local business tax due by every business with an activity in France unless it is exempt. It is based on the rental value of the premises, and the bill arrives in the autumn.

Monthly payroll declaration (DSN)

The 15th of the month after the pay month for employers with fewer than 50 employees, and the 5th for employers with 50 or more. The threshold is the average headcount at 31 December of the previous year. The deadline is noon on the day. The contribution payment is aligned with the same date.

The déclaration sociale nominative is the single monthly payroll declaration. It carries pay, social contributions, the income tax withheld at source and events such as hires and departures. It replaced most separate payroll forms.

Micro-entrepreneur turnover declaration (URSSAF)

By the end of the month after the month, or after the quarter, depending on the frequency chosen. A date that falls on a weekend does not move: the September declaration in 2026 is due on Saturday 31 October. Monthly is the default and quarterly is chosen at creation or by request.

A micro-entrepreneur declares turnover and pays social contributions on the portal autoentrepreneur.urssaf.fr, every month or every quarter. The contributions are a percentage of the turnover declared, so a month with no sales still needs a declaration of zero.

Sole trader result return (2031 or 2035)

The same date as the IS return: the second working day after 1 May of the next year, plus 15 days online. For 2026 results that is 4 May 2027, and a further 15 days applies online. The option to move from micro to réel is made before the prior year's deadline.

An entrepreneur individuel at the régime réel files a result return each year: form 2031 for BIC income, or form 2035 for BNC income. The result is carried to the owner's personal income tax return, which is a separate filing.

Fees and commissions declaration (DAS2)

January of the year after payment. For payments made in 2026 the declaration is made in January 2027. A DSN filed by April is tolerated in the BOFiP. Only sums above EUR 2,400 a year to one beneficiary are declared.

The DAS2 reports to the DGFiP the fees, commissions and similar sums a business paid to a person during the year. It matters to any company that uses freelancers, lawyers, consultants or sales agents.

EU sales listing (DES and état récapitulatif)

The 10th working day of the month after the reference month. It cannot be filed before the 1st of the following month. The customs calendar gives the exact dates; for October 2026 the date is 13 November 2026. Deliveries of goods are declared from the first euro.

A business that sells goods or services to other VAT-registered businesses in the EU reports those sales to French customs each month. Intra-EU deliveries of goods go in the état récapitulatif, and intra-EU services given to a taxable customer elsewhere go in the DES. It is separate from the CA3.

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