Filing annual accounts with the CNRC: deadline, documents, penalties

The statutory filing of annual accounts makes the company's accounts public every year: the balance sheet, the income statement and the partners' decision approving them. It is a legal publicity formality, separate from the annual tax return you file with the tax office.

Filed accounts can be consulted: banks, suppliers, partners and public buyers use them to judge a business's soundness. A company that does not file flags itself as careless, on top of facing the fine.

The obligation covers commercial companies on the trade register: SARL, EURL, SPA, SNC and other company forms. A sole trader has no company accounts to publish.

• A company with no activity during the year still files its accounts for the year.
• A company set up during the year files the accounts of its first financial year, once approved.
• An EURL files the accounts approved by its sole partner.
• A company in liquidation remains concerned until it is removed from the register.

The filing is made by the legal representative (manager, chair) or by a representative, often the accountant or the statutory auditor, with a power of attorney.

1. 1

   Have the accounts closed

   Your accountant prepares the balance sheet and income statement for the year just ended.

2. 2

   Hold the meeting within six months

   Before 30 June for a calendar year. The meeting approves the accounts and decides how to allocate the result. For an EURL, the sole partner decides alone.

3. 3

   Write and sign the minutes

   Date, attendees, accounts approved, allocation of the result, signatures. Our template minutes approving the accounts is a starting point.

4. 4

   Note the deadline

   One month after the meeting. Put it in your calendar on the day of the meeting.

5. 5

   Prepare the documents

   Accounts, signed minutes, auditor's report if any, trade register extract. For Sidjilcom, scan them cleanly.

6. 6

   File and pay

   On Sidjilcom or at the office counter, paying the fees.

7. 7

   File away the proof

   Certificate or acknowledgment of filing, with the documents filed. You will be asked for them in an inspection or by a bank.

Two routes: the counter of the local CNRC office that holds your register entry, or the CNRC's Sidjilcom electronic platform, where you file online after creating an account. Either way, keep the certificate or acknowledgment of filing: it is your proof if you are checked.

The accounts themselves are your accountant's job. Neuron only fills in business setup forms and does not do bookkeeping or routine returns: this guide is free and all you need to do it yourself.

Two deadlines follow each other. The meeting approving the accounts is held within six months of year-end, between 1 January and 30 June for a year ending 31 December. Filing with the CNRC must then take place within one month of that meeting.

The deadline is sometimes extended. The Ministry of Commerce extended filing of the 2015 accounts to 31 August 2016, and in July 2026 the CNRC announced an extension to 30 September 2026 for the 2025 accounts, at the request of the accountants' professional body. Do not count on an extension: when there is one, it is only known at the end of the period.

• Believing the annual tax return replaces the filing with the CNRC.
• Counting the deadline to 31 July when the meeting was held earlier.
• Not holding a meeting, or not recording it in signed minutes.
• Filing nothing because the company had no activity.
• Filing accounts that differ from those in the tax return.
• Forgetting the auditor's report when the company has one.
• Counting on an extension that has not been announced.
• Not keeping the certificate or acknowledgment of filing.