Cerfa 2065 (2065-SD): French corporate tax return 2026 — SASU, SAS, SARL

Every company subject to French corporate tax (IS) must file, including SASUs, SASs, SAs, SARLs and EURLs that have opted into IS. The obligation applies even to dormant companies or those that recorded no activity during the year — a nil return is still required. Filing is mandatory electronically, either through EDI-TDFC (the DGFiP's electronic data-interchange system) or via the company's espace professionnel on impots.gouv.fr. Paper submissions are not accepted under any circumstances.

For companies with a 31 December year-end, the statutory deadline is the second working day following 1 May. More generally, the return is due within three months of the close of the financial year. The DGFiP (Direction générale des Finances publiques) sometimes grants an additional electronic filing extension — typically to mid-May — announced each year via an official notice. Always verify the DGFiP's annual instruction to confirm the exact date applicable to your filing year.

The 2065-SD must be filed with the complete liasse fiscale: the balance sheet on forms 2050–2051, the income statement on forms 2052–2053, and the fiscal schedules 2058-A through 2059-G (régime réel normal) or 2033-A through 2033-G (régime réel simplifié). The supplementary form 2065 bis-SD — covering income distributions and specific adjustments — is also mandatory. Together these schedules reconcile accounting profit with the taxable result that feeds directly into form 2065-SD.

A late submission triggers a 10% surcharge on tax due where no formal demand has been issued. Once a mise en demeure (formal written demand from the DGFiP) has been served and ignored, the surcharge rises to 40%. Late-payment interest accrues separately on any unpaid tax. Prolonged non-filing may lead to taxation d'office, under which the DGFiP assesses the liability unilaterally — often on assumptions that can substantially exceed the company's actual tax position.

Start by determining the taxable result on schedule 2058-A (réel normal) or 2033-B (réel simplifié), which adjusts accounting profit for non-deductible expenses and tax-exempt income. Transfer that figure to form 2065-SD, apply the applicable IS rates — 15% on the first €42,500 of taxable profit (subject to SME qualifying conditions) and 25% on the balance — and report any reduced-rate long-term capital gains separately. Transmit the complete package electronically via EDI-TDFC or your espace professionnel.

Form 2065 is for companies subject to impôt sur les sociétés (IS — French corporate tax); form 2031 is for sole traders and partnerships taxed on bénéfices industriels et commerciaux (BIC) at the personal income-tax level. The applicable form depends entirely on the company's tax regime, not on its industry or legal form. A SARL, for example, may use either form depending on whether it has elected IS taxation or remains under the default IR (income tax) regime.