What is Comptes annuels and the AGO?
The comptes annuels are the yearly accounts of a company, approved at the assemblée générale ordinaire (AGO) and deposited with the greffe.
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AccountsOS keeps the books for France businesses, tracks tax deadlines and handles invoicing, in plain English. Ask Finn about yours, no signup needed.
Current Rate (Approval within 6 months of year-end, deposit within 1 month of approval, or 2 months online.)
Not applicable.
Example
A company closing on 31 December holds its AGO by 30 June and deposits by 31 August.
How Comptes annuels and the AGO works in France
The deposit is a PDF signed by the dirigeant. Micro companies can choose confidentiality. Failing to deposit is punishable by a EUR 1,500 fine.
AccountsOS prepares the accounts and tracks the dates.
Related terms
The Registre national des entreprises (RNE) is the official business register, run by the INPI. The Guichet unique is the single online counter for creating, changing and closing a company and depositing its accounts.
The liasse fiscale is the set of tax tables filed with the IS return: tables 2033 at the réel simplifié, 2050 to 2059 at the réel normal.
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