# Annual accounts: approval and deposit with the greffe

Country: France
When: 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.

## Who this applies to

- SAS, SASU, SARL, EURL and SA companies
- Not usually an SCI, a civil company
- Micro companies can ask for confidentiality of their accounts

## What to file

The annual accounts (balance sheet, income statement and notes), the management report where required, the AGO minutes and the allocation of profit, as PDF files each under 10 MB. The deposit is signed by a natural person, the dirigeant, an entrepreneur or an agent.

## How to file

Online at the Guichet des formalités des entreprises (the INPI guichet unique), signed with an advanced electronic signature on a qualified certificate or FranceConnect+. The greffe receives the file automatically. AccountsOS prepares the accounts from the ledger and tracks the dates, but the deposit is made by the dirigeant or the expert-comptable. There is no INPI charge; greffe and Bodacc fees apply and are shown at payment.

## Payment due

A dividend can only be paid after the AGO has approved the accounts, within 9 months of the year-end. The 5% allocation to the legal reserve is part of the profit allocation voted at the AGO.

## What happens if you miss it

Failing to deposit the accounts is punishable by a fine of EUR 1,500, or EUR 3,000 for a repeat, and the president of the court can order the filing under a daily penalty.

## Submission checklist

- Finalise the accounts after the IS return figures
- Hold the AGO within 6 months
- Sign the minutes and decide the dividend if any
- Deposit the PDF through the Guichet unique within the time limit

## Documents you need

- Approved accounts in PDF
- AGO minutes or the sole associate's decision
- Declaration of confidentiality, if you choose it and qualify
- The signature method for the dirigeant

## Common mistakes to avoid

- Paying a dividend before the AGO has approved the accounts
- Missing the AGO date and not asking a court for an extension
- Forgetting that confidentiality is a declaration, not automatic
- Uploading unsigned or oversized PDF files

Source: https://entreprendre.service-public.gouv.fr/vosdroits/F31214