Bookkeeping software for France: bank lines, invoices and receipts
Finn keeps the books of a French business in euros. Bank statements come in as CSV or PDF, and Finn categorises every line using what she knows about your business. Receipts and supplier invoices can be sent by WhatsApp, email, Telegram or Slack, and Finn posts the supplier, date, amount and VAT for you to review.
The French audit file is the FEC, the fichier des écritures comptables, and your expert-comptable needs a clean ledger to produce it. Finn keeps account numbers on the Plan comptable général, so the books are ready for them.
- Sent invoices: you issue them and Finn records them and matches the payment.
- Received invoices: send the PDF, including Factur-X, and Finn posts it as a bill for review.
- Every figure is kept in euros, with the original currency and rate for anything billed abroad.
15 NovThe CA3, October lands on 15 Nov. Finn puts it on your calendar and reminds you ahead of it.
Corporate tax: IS at 25% or 15%, acomptes and solde
The impôt sur les sociétés is 25%. A small company pays 15% on the first EUR 42,500 of profit when turnover is up to EUR 10 million, capital is fully paid up and individuals hold at least 75%. Four acomptes fall on 15 March, 15 June, 15 September and 15 December when last year's IS was above EUR 3,000, with none in the first exercice.
The solde is paid with form 2572 by the 15th of the fourth month after the year-end. The return is the 2065 with its liasse, filed electronically. A company at the réel simplifié can file the 2065 and the 2033 itself in its espace professionnel, and one at the réel normal goes through EDI. Finn works out the figures and shows the dates.
TVA: the CA3 and the end of the simplified regime
The standard rate is 20%, with 10%, 5.5% and 2.1% for specific goods and services. The CA3 is filed between the 15th and 24th of the month after the period, and the exact day for your company is in its espace professionnel. Finn puts the 15th on your calendar so you are never late.
The simplified regime and the annual CA12 end on 1 January 2027. From then every business outside the franchise en base files the CA3, quarterly by default when prior-year turnover is up to EUR 1 million. The last CA12, for 2026, is due on 4 May 2027. Finn prepares the CA3 figures and the company or its expert-comptable files them.
E-invoicing and your plateforme agréée
Since 1 September 2026 every VAT-registered business in France must be able to receive e-invoices through a plateforme agréée it has chosen. Small and micro companies must issue from 1 September 2027, with e-reporting.
AccountsOS is not a plateforme agréée and does not send or receive through the PA network. Finn asks which PA you use and reads the invoices you upload or forward, Factur-X PDFs included, then books them as normal.
Micro-entrepreneurs and sole traders
A micro-entrepreneur pays contributions as a percentage of turnover: 12.3% on sales, 21.2% on BIC services, 25.6% on BNC under the SSI and 23.2% for the CIPAV. The 2026 ceilings are EUR 203,100 for sales and EUR 83,600 for services. The versement libératoire adds 1%, 1.7% or 2.2% for those who qualify, and ACRE brings the rate to 75% of normal for creations from 1 July 2026 on application within 60 days.
Turnover is declared on autoentrepreneur.urssaf.fr by the end of the following month, even when it is zero. Finn works out the contribution and tracks the date. An EI at the réel files a 2031 or 2035 result return instead.
Owner pay and dividends: SAS, SARL and the PFU
The président of a SAS or SASU is an assimilé salarié, paid through payroll and the DSN due on the 15th of the following month. The majority gérant of an SARL or EURL is a TNS paying into the SSI and URSSAF. We do not quote a combined charge rate, because no single official figure exists. Finn points you to the URSSAF simulator at mon-entreprise.urssaf.fr.
Dividends bear the PFU of 31.4% in 2026, or the income tax scale with a 40% abattement. A dividend needs distributable profit after the AGO approves the accounts, and the legal reserve takes 5% of profit until it reaches 10% of share capital.
Working with your expert-comptable
Most French businesses work with an expert-comptable, and AccountsOS is built to make that relationship easier, not to replace it. Finn keeps the books complete every month, explains each figure with its source, and leaves the filings and signatures to the people who are responsible for them.
Accounting practices can run their client book on Finn: every client's deadlines in one list, clients allocated to staff and the production work done before the review.