Corporate tax return (2065) and liasse fiscale
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.
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Who this applies to
- SAS, SASU, SARL, EURL and SA companies under IS
- Companies that opted for IS, such as an EURL with a sole member who chose it, or an SCI that opted
- An EI that opted for IS
What to file
Form 2065 and the liasse: the 2033 tables at the réel simplifié (up to EUR 945,000 of turnover for goods, EUR 286,000 for services), or the 2050 to 2059 tables above those limits.
How to file
Online and electronic only. A company at the réel simplifié can file the 2065 and the 2033 itself in its espace professionnel on impots.gouv.fr. A company at the réel normal must file by EDI, which means through an expert-comptable or another approved EDI partner. AccountsOS does not file the return. It prepares the profit figures from the ledger, tracks the date and gives you or your expert-comptable the numbers to enter.
Payment due
The IS is paid through the acomptes during the year and the solde on form 2572 by the 15th of the fourth month after year-end, which is 15 May for a 31 December closing. The return and the payment must use the same mode, online or EDI.
Penalties for missing this deadline
Filing on paper when electronic filing is required carries a penalty of 0.2% of the duties, with a minimum of EUR 60 (article 1738 of the CGI). A late or missing return also carries surcharges and interest set by the CGI; check the current rates on impots.gouv.fr. Keep a copy of the return and annexes for at least six years.
Filing checklist
- Close the financial year and finish the accounts
- Check whether the company is at the réel simplifié or réel normal
- Confirm if the 15% rate on the first EUR 42,500 applies
- File the 2065 and liasse, then pay the solde on the 2572
Documents you'll need
- The trial balance, balance sheet and income statement
- The list of fixed assets and depreciation
- The shareholder details needed to test the 75% condition for the reduced rate
- The acomptes already paid during the year
Common mistakes to avoid
- Counting 20 May as the date for every company, when it is the date for a 31 December year-end only
- Filing a réel normal liasse through the online form, which only EDI accepts
- Applying the 15% rate without checking that the capital is fully paid up and 75% held by individuals
- Forgetting the solde because the acomptes seemed to cover the year
Never miss a France deadline
AccountsOS tracks every Direction générale des Finances publiques (DGFiP) and Registre national des entreprises (RNE, INPI) through the Guichet unique deadline and reminds you weeks ahead.
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