All French companies are required to file their accounts with the Commercial Court. Not complying with this obligation may be punished by a fine of 1500€ for a first infraction and up to 3000€ in the event of a repeat offence. The filing must be made within one month of the approval of the accounts (2 months in the case of electronic filing).

Very small companies (Balance sheet < 350K€, turnover < 700K€, employees < 10) can choose to file their annual accounts in a confidential manner.

Small companies (Balance sheet < €6M, turnover < €12M, employees <50) can choose to file their annual accounts but not publish their profit and loss account.

Medium-sized companies (Balance sheet < €20M, turnover < €40M, employees <250) can choose to file their annual accounts but only publish a simplified form of their balance sheet and notes.