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France × Accounting, Reporting & Statutory Compliance

Accounting, Reporting & Statutory Compliance in France

Accounts, reporting and filings that keep each company abroad up to date and compliant. In France, that means local law, local regulators and local practice, handled by a qualified professional who practises there.

Who handles this work

On request

WONE Global can find the right Accounting, Reporting & Statutory Compliance professional in France for you.

No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.

Bring a requirement →
France at a glanceWestern Europe

Paris · Tuesday 3 November

21:45

Local time

Currency
EUR
Working week
Monday – Friday
Dialling code
+33
Region
Western Europe
Doing business in France →

What the rules say in France

Accounting, Reporting & Statutory Compliance, the essentials

From the France market guide: the points that matter most for accounting, reporting & statutory compliance, each with the source it was checked against.

Full guide · Source-checked research97% of statements checked against a source143 checked against an official source4 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed

  • A company must appoint a statutory auditor (commissaire aux comptes) when it exceeds two of three thresholds: total balance sheet of 5 million euros, turnover excluding VAT of 10 million euros, or 50 employees.

    Applies to SARL, EURL, SA, SAS, SCA, SNC and SCS. Lower thresholds (2.5 million / 5 million / 25 employees) apply to parent entities of small groups. Mandate lasts six financial years.Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-18
  • SA and SARL accounts must be approved within six months of year-end, and companies must file their annual accounts with the commercial court registry within one month of approval, or two months if filed electronically through the Guichet des formalités des entreprises.

    SAS shareholders set the approval period in the articles; six months is usual. Micro and small companies may file a confidentiality declaration (micro: two of balance sheet 450,000 euros, turnover 900,000 euros, 10 employees; small: 7.5 million euros, 15 million euros, 50 employees).Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-18
  • Foreign companies registered in France must file a copy of the accounting documents drawn up in their home state.

    Applies to foreign companies with a French registration such as a branch.Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-18
  • From 1 September 2026 all VAT-registered businesses established in France must be able to receive electronic invoices and large and mid-sized companies (ETI) must issue them; SMEs and micro-enterprises must issue electronic invoices from 1 September 2027.

    Covers purchases and sales of goods and services between businesses established in France and subject to VAT. Invoices pass through platforms registered by the DGFiP.Ministère de l'Économie, des Finances et de la Souveraineté industrielle et numérique · checked 2026-10-18
  • Every employer must file a monthly nominative social declaration (DSN), due by the 15th of the following month for companies with fewer than 50 employees and by the 5th for companies with 50 or more; income tax withholding at source is integrated into the DSN.

    The employer withholds income tax monthly with social contributions and pays it to the tax office (SIE).Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-19

Read the full guide: Tax, accounting and statutory reporting · Employment, payroll and immigration · Data protection, cybersecurity and digital filing

Scope

What the service covers here

  1. 01Establish local accounting requirements
  2. 02Set reporting and close processes
  3. 03Manage statutory filings and records
  4. 04Align local reporting with group requirements

Key questions

What we will work through with you

  • What needs to be decided before accounting, reporting & statutory compliance work starts?
  • Who is professionally responsible in each country?
  • Which other work, such as tax or employment, must happen at the same time?
  • What information and decisions are needed from the business?

If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.

WONE Global Intelligence

Ask about accounting, reporting & statutory compliance in France

Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.

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Discuss Accounting, Reporting & Statutory Compliance in France.