# What is Liasse fiscale?

Country: France

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.

## 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.

Source: https://entreprendre.service-public.gouv.fr/vosdroits/F32919

## Related terms

- [Impôt sur les sociétés (IS)](https://accounts-os.com/fr/glossary/impot-sur-les-societes-france)
- [Comptes annuels and the AGO](https://accounts-os.com/fr/glossary/comptes-annuels-france)