French Cerfa 2050 — balance sheet assets
Form 2050 of the French tax package presents the ASSETS side of the balance sheet under the standard regime: fixed assets, inventories, receivables and cash, in gross values, depreciation and net values. Together with form 2051 (liabilities) it is the closing snapshot that opens the package.
Up to date for 2026 — verified on August 27, 2026Official form2050-SDGuide: about 30 min
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Deadlines
- With the year's tax package
- The 2050 is filed with the whole package (forms 2050 to 2059) and the income return, electronically (EDI-TDFC).
Documents to prepare
- Trial balance drawn up at year end
- Fixed-assets and depreciation schedule
- Statement of receivables and inventories
The blank PDF remains downloadable from the official site. For pre-filling, we keep a copy of this public form (Licence Ouverte 2.0, source cited on the produced document).
What you get
- The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.
Free, no account and no email address.
The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.
Fill in the official form online
Free. The official PDF is filled on the fly: your entries are not recorded in any of our databases and are only used to produce this document. They travel in the request body, never in the page address.
All fields are required unless marked “optional”.
A draft is a file you save wherever you like, just like the document itself: we keep no copy of it and nothing is left in your browser. When signed in, you can also save it to your space to pick it up later — only if you ask.
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 standard tax regime (BIC or corporate tax)
- Companies above the simplified-regime thresholds, or having opted for the standard regime
- Accountants and directors preparing the closing tax package
Worked example
Example: the assets of Yanis's SARL
At closing, Yanis's SARL carries €80,000 of gross fixed assets depreciated by €30,000, €25,000 of inventories, €42,000 of trade receivables and €18,000 of cash. Its €135,000 net assets are entered column by column on the 2050 — and must exactly equal the liabilities total of form 2051.
How to fill it in, step by step
- Start from your trial balance at closing date.
- Break down fixed assets into gross, depreciation and net, line by line.
- Report inventories, receivables and cash at their line.
- Total the net assets and check strict equality with the liabilities total (2051).
- Attach the form to the package and file everything electronically.
The form, line by line
- Gross / depreciation / net columns
- Each fixed-asset line splits into gross value, accumulated depreciation and provisions, and net value — the three columns must reconcile.
- Inventories and work in progress
- Valued under the chosen accounting method, consistent with the income statement (inventory change on form 2052).
- Trade receivables
- Gross receivables less provisions for doubtful accounts — the net must match the books.
- Its official title: "Bilan-actif" (CERFA no. 10937)
- This table is one of the EIGHT ACCOUNTING TABLES attached to the profit return: the official guidance requires them to be completed "in accordance with accounting rules". They are distinct from the tax tables that follow (2058-A onwards), which carry out the adjustments. Completing an accounting table with figures already adjusted for tax is the basic mistake of the liasse.
Good to know
- Total assets = total liabilities: the administration's first automatic check — a one-euro gap breaks the package's consistency.
- Depreciation on the 2050 cross-checks with the fixed-asset schedules and the income statement charges.
Common mistakes
- An assets total different from the liabilities total of form 2051 — the most immediately detected error.
- Forgetting impairment provisions in the depreciation and provisions column.
- Inventories inconsistent with the inventory change reported on the income statement.
- Entering net values in the gross column, corrupting all three columns.
Frequently asked questions
What is the difference between the 2050 and the 2051?
The 2050 presents the assets (what the company owns), the 2051 the liabilities and equity. The two totals must be strictly equal.
Is the 2050 filed on its own?
No. It belongs to the standard-regime tax package (forms 2050 to 2059), filed with the income return.
What does the administration check first?
The assets/liabilities equality, then the consistency of depreciation with the dedicated schedules and the income statement.
I am under the simplified regime (RSI): do I fill in the 2050?
No. The regime is chosen by a statement at the top of the return and by the set of schedules attached to it: forms 2033-A to 2033-G for the simplified regime, forms 2050 to 2059-G for the standard regime. Under the RSI, your balance sheet goes in the 2033 package, not on the 2050.
Go further
Compute the related amounts
Understand this form: the related course
Related forms
- French Cerfa 2051 — balance sheet liabilities
- French form 2052 — income statement of the tax package (operations)
- Form 2033-A — simplified balance sheet
- Form 2054 — fixed assets of the French tax package
- Form 2055 — depreciation of the French tax package
- Form 2057 — maturities of receivables and payables
- BIC results return (form 2031)
Official sources
- impots.gouv.fr — Form 2050-LIASSE: standard-regime tax package (forms 2050 to 2059, 2026 edition) — August 27, 2026
- BOFiP — BOI-BIC-DECLA-30-10-10-20: form and content of the profit return under the normal regime (the eight accounting tables, their official titles and CERFA numbers) — September 13, 2026
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.