What is Liasse fiscale?
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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Current Rate (The same financial year as the IS return.)
Thresholds for the simplified regime: EUR 945,000 of goods turnover and EUR 286,000 of services.
Example
A small SAS with EUR 400,000 of services turnover files the 2065 and the 2033 tables.
How Liasse fiscale works in France
Electronic filing is compulsory. A réel simplifié company can file itself in its espace professionnel, and a réel normal company must go through EDI.
AccountsOS prepares the figures. The company or its expert-comptable files.
Related terms
The impôt sur les sociétés (IS) is France's corporate income tax. The normal rate is 25%, and a small company can pay 15% on the first EUR 42,500 of profit.
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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