What matters in 30 seconds
- Your filings and accounts: VAT returns, annual accounts (balance sheet, income statement, notes), corporate tax return and corporate income tax.
- Your status: when paid, the president is treated as an employee for social security; unpaid, the office itself gives rise to no contributions.
- Your pay, when the time comes, and/or your employees’ pay: payslips and social filings, with the payroll service.
- Every year: approval of the accounts and filing with the court registry, with the annual corporate secretarial service.
- Your dividends, where applicable: calculations, distribution documents, withholdings and tax filings for distributed income, with the dividend distribution service, separate from the annual corporate secretarial work.
Your obligations for the year: accounting, tax, social and legal
These points are general and indicative. Every situation is unique: they may not suit yours, and must be confirmed with a professional before any decision.
Example for a financial year ending on 31 December.
Tax: VAT, every month or every quarter
VAT sets the pace of your bookkeeping: a return every month or every quarter, depending on your regime and amounts. We give you your exact deadlines.
Please note: the simplified VAT regime, with its annual return, is abolished from 1 January 2027.
Social: your pay and/or your employees’ pay
Where applicable, every month: the payslips.
Social return (DSN): every month, due on the 5th or 15th of the following month depending on headcount.
Accounting and tax: annual accounts and taxes
Annual accounts: as soon as possible after year-end.
Corporate tax return: by early May at the latest.
Corporate tax: instalments on 15 March, 15 June, 15 September and 15 December (except in the first year or when the tax is below €3,000), balance by 15 May at the latest.
SASU that has opted for income tax (option available under conditions, for five financial years at most): its profit is taxed in your name, on your personal income tax return.
Legal: approval and filing of the accounts
Approval by the shareholders, or the sole shareholder, within six months of year-end.
Then filing with the court registry within one month: the registry of the commercial court or of the economic activities court (tribunal des activités économiques), depending on where your registered office is.
Legal and tax: your dividends, where applicable
Payment within nine months of year-end, withholdings declared and paid by the 15th of the following month, and the IFU form filed before 15 February of the following year.
And depending on your situation
Other events are to be planned depending on your situation: hiring, investment, change of registered office or director, a new shareholder… We anticipate them with you.
The most common pitfalls
- Filing a VAT return late: surcharge and late-payment interest.
- Paying yourself without a payslip or social return: when paid, the president is treated as an employee.
- Forgetting benefits in kind (car, housing…): they must appear on a payslip and bear social contributions.
- Forgetting corporate tax instalments from the second year onwards: surcharge and late-payment interest.
- Missing the deadline to file the accounts with the court registry.
- Paying dividends without a shareholder decision or without declaring the withholdings.
- Letting your shareholder current account go overdrawn: this is prohibited for the president and the directors of an SAS (article L. 227-12 of the French Commercial Code).
- Confusing profit with cash: tax, contributions and dividends are paid from cash.
We follow this calendar with you, year after year.
What we take care of
The accounting and tax engagement
Bookkeeping and review, annual accounts, tax return and VAT returns, with a dedicated accountant who follows your file from year to year.
Additional services, à la carte
Payroll for the president and your employees, social filings, annual corporate secretarial work (approval of accounts, allocation of profit, filing with the registry), dividend distribution (calculations, documents, tax filings) and, on request, among others: forecasts and dashboards, management accounting, pay simulations, interim accounts.
SAS and SASU accountant quote: your budget
Your budget depends first on the actual work your file requires: VAT frequency, volume of transactions, employees. As an indication, the accounting and tax engagement for a company starts at €225 excl. VAT per month. To get a clear idea, estimate your budget in 2 minutes; if it suits you, let’s discuss it at an introductory meeting.
The quote is free and with no obligation: our accountant quote in 3 steps.
Useful simulators
For a first estimate, try the following official simulators, built into our site.
President’s salary
Gross pay, contributions, net pay and income tax for a French company president.
Dividends
Income tax, social levies and net dividends, flat tax or progressive scale.
Corporate income tax
Corporate income tax on profit, with the reduced rate for small companies.
Frequently asked questions
Do I have to pay myself a salary?
No, it is not an obligation. Pay is put in place at the right time, when the business and cash allow it.
Salary or dividends: how to choose?
Salary gives social security rights and bears contributions; dividends depend on profit and are decided by the shareholders. The right balance depends on your situation: we can simulate it on request. See director’s remuneration
Who approves the accounts of an SASU?
The sole shareholder, within six months of the year end, unless extended. The decision is then filed with the accounts at the court registry (tribunal des activités économiques, TAE, formerly the commercial court, in Paris and where it applies; commercial court elsewhere). See corporate secretarial
Is an SAS president covered by unemployment insurance?
No, not for the office of president alone, even when paid, whether or not the president is a shareholder. Cover is only possible when the office is combined with a genuine employment contract: distinct technical duties, separate pay and a relationship of subordination. France Travail decides, for example through a ruling request (rescrit).
Can I borrow money from my SAS?
No, as president or director: a loan from the company, or an overdrawn current account, is prohibited (article L. 227-12 of the French Commercial Code, which refers to article L. 225-43). You may, however, lend to your company through a shareholder current account.
What happens if the accounts are not filed with the registry?
The director faces a criminal fine of €1,500 (€3,000 for a repeat offence), and the president of the court may order the accounts to be filed, subject to a daily penalty. We prepare this filing with the annual corporate secretarial service. See corporate secretarial
SAS or SASU president: can I change accountant during the year?
Yes. The change is prepared in line with the notice period in your engagement letter, and we take over the file with your current accountant, in line with professional rules. Read our guide to changing accountant
How much does an accountant cost for an SAS or SASU in France?
It depends on the actual work: VAT frequency, volume of transactions, employees and services chosen. Your fees are set out in a written proposal and reviewed if your business changes. As an indication, the accounting and tax engagement for an SAS or SASU starts at €225 excl. VAT per month. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. See our fees · Our accountant quote in 3 steps
SAS or SASU president: does your accountant in France look at both your company and your personal income?
Yes. Under the accounting and tax engagement, your accountant prepares your company’s annual accounts, tax return and VAT returns, and follows its corporate tax; payroll, annual corporate secretarial work and dividend distribution are added à la carte. Pay simulations are offered on request and priced in advance: they take into account the company’s profit and cash as well as your personal income. You decide on your pay with clear figures. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote
Your SAS or SASU already works with an accountant in France: how do you join us?
It is simple: you send your termination letter to your previous firm (we give you an example to adapt), and we organise the handover of your file with them, in line with professional rules. Your VAT and corporate tax deadlines remain monitored during the transition. See the steps to change accountant
The forecasts, cash-flow plans, dashboards, simulations, studies and analyses mentioned above are additional engagements, à la carte. Each one is quoted in advance, at the frequency you choose.