France — IS Return & Liasse Fiscale (2065-SD / 2033 or 2050)

Identify the entity type (SAS, SARL, SASU, EURL, SA), financial year-end, accounting regime (simplifié or normal), and TVA regime. Confirm whether the company qualifies for the PME reduced IS rate (CA < EUR 10M, capital fully paid up, ≥75% held by individuals) and whether a commissaire aux comptes (CAC) is required. Establish the applicable filing deadlines based on the year-end date.

Complete the year-end close following the Plan Comptable Général (PCG): post inventory entries (amortissement, provisions, PCA/CCA), reconcile the bank (rapprochement bancaire), and verify the shareholder current account (compte courant d'associé 455) for fiscal risk. Generate the FEC (Fichier des Écritures Comptables) with its mandatory 18 columns and verify conformity: total debits = total credits, no gaps in EcritureNum, no negative amounts, PieceRef populated throughout. A non-compliant FEC triggers comptabilité non probante under art. L. 47 A-I LPF.

Produce the statutory financial statements under French GAAP: bilan (balance sheet), compte de résultat (P&L), and annexe (notes). For entities subject to audit, coordinate with the commissaire aux comptes. Convene or prepare for the assemblée générale ordinaire (AGO), which must approve the accounts within 6 months of the financial year-end. Following AGO approval, accounts must be filed at the greffe du tribunal de commerce within 1 month (or a confidentiality declaration submitted for eligible SMEs).

Prepare the liasse fiscale — the set of fiscal statements filed with the IS return. Entities on the régime réel simplifié use forms 2033-A through 2033-G; those on the régime réel normal use forms 2050 through 2059-G. Compute the IS: start from the accounting result, reintegrate non-deductible charges (IS itself per art. 39-1-4° CGI, fines, personal expenses, acte anormal de gestion items), apply eligible deductions, then apply the rate — 15% on the first EUR 42,500 (prorated for short financial years) if PME conditions are met, 25% above. Verify quarterly IS advance payments (acomptes: 15 March, 15 June, 15 September, 15 December) against the balance due.

File the IS declaration on form 2065-SD (and its annexes) via impots.gouv.fr within 3 months of the financial year-end (4 months for entities with a 31 December year-end, i.e. by 15 May). Reconcile the TVA declarations (CA3 or CA12) to the accounting revenue: verify that TVA collectée matches sales accounts and that TVA déductible matches purchase accounts. For the CA12 (annual simplifié regime), the return is due by the 2nd business day after 1 May. File the balance of IS (solde) by the same deadline.

File the approved comptes annuels at the greffe du tribunal de commerce within 1 month of the AGO (or 7 months from year-end if filed electronically via infogreffe.fr). Update the bénéficiaires effectifs register if any ownership changes occurred. Check the CFE (Cotisation Foncière des Entreprises) assessment for the following year and pay by 15 December. Confirm the next year's IS acompte schedule. Flag any e-invoicing obligations taking effect from September 2026 (reception) and September 2027 (emission for PMEs).