An SAS or SARL in France whose financial year is the calendar year has fixed dates: VAT every month or quarter, four corporate income tax instalments, the annual return (liasse fiscale) in May and the local business tax (CFE) in December. On top comes the monthly payroll declaration (DSN). Here is the whole year and what we need from you before each date.
The year at a glance
| When | What is due | What we need from you |
|---|---|---|
| 15 March | Corporate income tax instalment (acompte d’IS) | Nothing: we calculate it from last year’s profit. If the tax is below €3,000, no instalments are due. |
| Second working day after 1 May | Annual corporate income tax return (liasse fiscale 2065) and, under the simplified VAT scheme, the annual VAT return (CA12) | The year-end closing: inventory, open invoices and December statements. |
| 15 more days when filed online | Deadline for the liasse fiscale filed online (EDI) | Nothing more: we file it. |
| 15th of the fourth month after year end: 15 May | Payment of the previous year’s corporate income tax balance (solde d’IS) | Nothing: it comes from the closing we have done. |
| Six months after year end: 30 June | Shareholders approve the annual accounts (in an SAS, within the period set by its articles, almost always the same) and file them with the registry within a month | Your sign-off on the accounts we prepare. |
| 15 June | Corporate income tax instalment (acompte d’IS) | Nothing: we calculate it from last year’s profit. If the tax is below €3,000, no instalments are due. |
| 15 September | Corporate income tax instalment (acompte d’IS) | Nothing: we calculate it from last year’s profit. If the tax is below €3,000, no instalments are due. |
| 15 December | Corporate income tax instalment (acompte d’IS) | Nothing: we calculate it from last year’s profit. If the tax is below €3,000, no instalments are due. |
| 15 December | Local business tax (cotisation foncière des entreprises, CFE) | Nothing: the notice arrives in your professional account on impots.gouv.fr. |
| Every month or quarter, between the 15th and 24th of the following month (the exact day depends on your company) | VAT return (CA3) and payment | The period’s invoices and statements by the 3rd. |
| Every month, on the 5th (50 or more employees) or the 15th (fewer than 50) | Monthly payroll declaration (DSN) and payment of the previous month’s contributions | The month’s hires, leavers and changes. |
VAT: between the 15th and 24th
Under the standard scheme, the VAT return (CA3) is filed and paid every month, between the 15th and 24th of the following month. The exact day depends on your company and appears in your professional account on impots.gouv.fr.
From 1 January 2027 the simplified scheme ends. Companies with turnover of up to €1M in the previous year (and €1.1M in the current year) will file VAT every quarter; above that, every month. The last annual return under the simplified scheme (CA12 for 2026) is due on 4 May 2027.
Corporate income tax
- Instalments (acomptes): 15 March, 15 June, 15 September and 15 December. They are not due if the reference tax does not exceed €3,000.
- Balance (solde): the 15th of the fourth month after year end, that is 15 May.
- Annual return (liasse fiscale): the second working day after 1 May, with 15 more days when filed online. In 2026, 5 and 20 May.
CFE and annual accounts
- CFE: the local business tax is due on 15 December. The notice arrives in your professional account.
- Annual accounts: approved within six months of the year end (in an SAS, within the period in its articles) and filed with the greffe within a month, or two months if filed electronically.
Payroll: the DSN
The monthly payroll declaration is filed every month, on the 5th if you have 50 or more employees, and on the 15th if you have fewer. The previous month’s contributions are paid with it.
What we need from you
The rule is simple: each period’s documents by the 3rd of the following month. Issued and received invoices, bank statements and new contracts. With that we file VAT and the DSN on time and your numbers stay current.
If you work with us, you do not have to remember any of these dates: we write to you before each one with what we need and by when.
Figures checked against official sources on 1 November 2026. They change every year, so confirm them before you act.