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Filing the accounts with the business register: deadline, costs and penalties
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 232 words · 3 min
Worked example
Accounts approved on 25 June
An SRL's members approve the accounts on Thursday 25 June 2026. Counting starts on 26 June, so the thirtieth day is Saturday 25 July 2026. Because that is a Saturday, the deadline moves to the next working day, Monday 27 July 2026. Filing on 27 July is therefore on time.
Practical case
Andrea's filing
Andrea is the sole director and legal representative of a building SRL. The members approve the accounts on Thursday 25 June 2026. Andrea does not use an accountant; he signs everything himself with his digital signature and sends the filing on Monday 3 August 2026. What was the last day for filing, which penalty is due, and how much does he spend in total on fees, stamp duty and penalty?
Hint: Count thirty days from 26 June and look at the day of the week; then check whether 3 August falls within or beyond the thirty days following the deadline.
Show the solution
The thirtieth day from 26 June is Saturday 25 July 2026, which moves to Monday 27 July. Filing on 3 August is late, but within the thirty days after the deadline, so the lower penalty applies: €91.56 per legal representative. Andrea is the only one, so he pays €91.56 on form F23 with tax code 741T. Add €62.50 in fees and €65.00 in stamp duty: €219.06 in total.
Answer: Deadline 27 July 2026; penalty €91.56; total €219.06
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.