Practical resources for filings and deadlines
This page collects the working checklists and quick-reference facts we use with small company owners and sole traders across France, covering bookkeeping, payroll and tax filings. Everything here is designed to be actioned the same day: concrete steps, real deadlines and the thresholds that trip people up. Use these alongside our detailed guides to keep your records clean and your declarations on time.
Monthly bookkeeping checklist
- Reconcile your business bank account against every sales invoice and supplier receipt for the month.
- File all purchase invoices with a legible VAT amount — scans are accepted, but keep them for at least 10 years.
- Record cash takings daily if you operate a retail or service till, and match the total to your bank deposits.
- Separate personal and business transactions; if you paid a business expense from a personal card, log the reimbursement.
- Check that each client invoice carries a sequential number, your SIREN, and the correct TVA rate or the 'TVA non applicable, art. 293 B du CGI' mention.
- Set aside your estimated income tax and social contributions in a dedicated account before month-end.
- Flag any invoice unpaid beyond 30 days and start a payment reminder to protect cash flow.
Payroll run checklist for small employers
- Confirm each employee's contracted hours, plus any overtime (heures supplémentaires) and paid leave taken this month.
- Apply the correct gross-to-net calculation, including the prélèvement à la source income tax rate supplied by the tax authority.
- Produce a compliant bulletin de paie (payslip) showing gross salary, employer and employee contributions, and net payable.
- Submit your DSN (Déclaration Sociale Nominative) by the monthly deadline — the 5th or the 15th depending on your headcount.
- Pay URSSAF social contributions on the same schedule as your DSN filing to avoid late penalties.
- Register any new hire with a DPAE (Déclaration Préalable à l'Embauche) before the employee's first day.
- Keep signed employment contracts and payslips on file, and give employees electronic or paper copies each month.
Do I need to charge VAT as a sole trader in France?
Only once your turnover exceeds the franchise en base thresholds (€85,000 for goods, €37,500 for services in 2024). Below those, you invoice without VAT and must add the mention 'TVA non applicable, art. 293 B du CGI'. Above them you must register, charge TVA and file periodic returns.
How often do I have to file a VAT return?
It depends on your regime. Businesses under the régime réel normal file monthly CA3 returns, while smaller companies under the régime réel simplifié often make advance payments and file one annual CA12. We can confirm which regime applies to your turnover and structure.
What is the DSN and does it apply to me?
The Déclaration Sociale Nominative is the single monthly filing that reports salaries and social contributions for your employees. If you employ anyone, you must submit it each month — by the 5th for larger employers and the 15th for most small ones — along with the corresponding URSSAF payment.
How long must I keep my accounting records?
Commercial accounting documents and supporting invoices must be kept for 10 years in France. Some documents, such as those linked to VAT or tax audits, follow their own rules, so we recommend a consistent 10-year archive for everything to stay safe.
Should I stay a micro-entrepreneur or move to a company structure?
It depends on your turnover, your expenses and whether you want to deduct real costs. The micro regime is simple but caps turnover and offers no expense deductions, while an EURL or SASU allows more flexibility and can be more tax-efficient at higher revenue. See our guide on choosing a business structure, or request a consultation for a tailored comparison.
Guides
Bookkeeping basics for small businesses in France
Learn the fundamentals of small business bookkeeping in France: what to record, how to organise accounts and how to stay ready for filings.
Sole trader tax obligations in France
Understand the key tax obligations for sole traders in France, including what you owe, when to file and how to avoid missed deadlines.
Payroll basics for small employers in France
A plain-language introduction to payroll for small companies in France: pay slips, contributions and staying compliant with filing rules.
VAT filing deadlines for small businesses in France
Keep track of VAT filing deadlines in France, understand when returns are due and learn how to prepare your figures on time.
A recordkeeping checklist for small businesses
Use this practical recordkeeping checklist to keep invoices, receipts and accounts organised and ready for your filings.
Choosing a business structure in France
Compare common business structures for sole traders and small companies in France and understand the accounting and tax implications of each.