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Form 2033-A — simplified balance sheet

Form 2033-A is the BALANCE SHEET of the SIMPLIFIED-regime tax package — the one filed by businesses below the standard-regime thresholds, and by far the most numerous. It holds on a single page what the standard regime spreads over two (forms 2050 and 2051): assets in three columns (gross, depreciation and impairment, net) and liabilities in one (net). Total net assets must equal total liabilities — the control the form prints at the foot of each half.

Up to date for 2026 — verified on September 8, 2026Official form2033-A-SDGuide: about 30 min

This content is part of the path: Filing my simplified tax return package· Step 5 of 11· Next step: Form 2033-B — simplified income statement

Deadlines

With the year's tax package
Form 2033-A is filed with the whole simplified package (forms 2033-A to 2033-G) and the income return 2031 or 2065, electronically (EDI-TDFC).

Documents to prepare

  • Trial balance closed at year end
  • Form 2033-B for the same year (result)
  • Fixed-asset and depreciation schedule (form 2033-C)
Download the official form (2033-A-SD)

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14 digits

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8 digits

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

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Official form pre-filled with your data: read every box and check the amounts before filing or paying.

Who this applies to

  • Businesses under the simplified tax regime (BIC or corporate income tax)
  • Companies below the standard-regime thresholds, or that opted for the simplified regime
  • Accountants and directors preparing the year-end package

Worked example

Example: Marc's garage, a sole trader under the simplified regime

Marc closes the year with EUR 96,000 of gross fixed assets and EUR 54,000 of depreciation, i.e. EUR 42,000 net (total I). His current assets — parts inventory, trade receivables, cash — come to EUR 71,000 gross and EUR 3,000 of impairment, i.e. EUR 68,000 net (total II). Total net assets are EUR 110,000. On the liabilities side, equity stands at EUR 62,000 and debt at EUR 48,000: total EUR 110,000. The two totals meet, as the form requires.

How to fill it in, step by step

  1. Complete the header: name, address, company number, length of this year and the previous one, closing date.
  2. Enter fixed assets in columns 1 and 2 (gross, depreciation and impairment) — column 3 is the difference.
  3. Enter current assets: inventory, receivables, prepaid expenses, marketable securities and cash.
  4. Complete the liabilities side in a single column: equity, provisions, debt.
  5. Check that total NET assets (box 110 less box 112) equals total liabilities (box 180).

The form, line by line

044 and 048 — total I, fixed assets
Gross in 044, depreciation and impairment in 048. The net figure sits in column 3, in a box the form does not number.
110 and 112 — total assets
The sum of totals I and II. Their difference is net assets, which must equal total liabilities (box 180).
136 — the year's result
Profit or loss, identical to the accounting result on form 2033-B. It is the most closely checked reconciliation in the simplified package.
169 and 199 — bracketed footnotes
The form asks for two amounts to be broken out into a separate box: the VAT included in tax and social security payables (169), and any debit shareholder current account (199).
Its official title: "bilan simplifié actif et passif" (CERFA no. 10956)
The simplified-regime tables are not standalone forms: they are schedules to form 2033-SD (CERFA no. 15948), which is itself attached to profit return 2031-SD.

Good to know

  • The simplified regime has NO separate asset and liability forms: form 2033-A carries both, which is the whole difference from the standard regime's 2050/2051 pair.
  • The "Net" column on the asset side carries no printed box code: its boxes exist and are filled in all the same.
  • The shareholder current account has its own liability line (box 173): it is not merged with other debt.
  • Businesses exempt from producing a balance sheet (very small businesses, under conditions) do not complete this form; the "Néant" box signals it.
  • This simplified balance sheet is not always required: sole traders and sociétés civiles de moyens taxed to income tax under the simplified regime may refrain from producing it where their turnover stays under the balance-sheet exemption threshold, which is revised every three years.

Common mistakes

  • Entering the NET amount in column 1: column 1 expects gross, column 2 depreciation and impairment.
  • Skipping column 3 because it carries no box code.
  • Declaring a balance-sheet result different from the one on income statement 2033-B.
  • Merging the shareholder current account into other debt when it has its own line.

Frequently asked questions

How does it differ from forms 2050 and 2051?

It is the same object — a balance sheet — under two different regimes. The standard regime spreads it over two pages and dozens of lines; the simplified regime condenses it onto one. A business files one or the other, never both.

Who falls under the simplified regime?

Businesses whose turnover stays below the thresholds of article 302 septies A of the French tax code, cited at the top of the form, and that have not opted for the standard regime. Above the thresholds, the 2050-2059 package applies.

Must assets and liabilities balance to the cent?

Yes: total net assets and total liabilities are the same figure seen from two sides. A gap signals a posting error, not a tolerance.

What about accelerated tax depreciation?

It sits on the liabilities side, among regulated provisions (box 140), not as a deduction from assets. Its movement is detailed on form 2033-D.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.