Form 2054 — fixed assets of the French tax package
Form 2054 of the French tax package tracks the MOVEMENT of fixed assets over the year, not their closing stock. Frame A starts from gross value at opening and adds increases (revaluations in one column, acquisitions, creations, contributions and transfers between line items in another). Frame B deducts decreases (transfers between line items, disposals to third parties and write-offs) and arrives at gross value at closing — the figure that must reappear in the "gross" column of the 2050 asset balance sheet.
Up to date for 2026 — verified on September 8, 2026Official form2054-SDGuide: about 25 min
This content is part of the path: Completing the schedules of my full tax return package· Step 5 of 8· Next step: Form 2054-bis — revaluation differences on depreciable assets
Deadlines
- With the year's tax package
- Form 2054 is filed with the whole package (forms 2050 to 2059) and the income return, electronically (EDI-TDFC).
Documents to prepare
- Fixed-asset register closed at year end
- Purchase invoices and disposal documents for the year
- Form 2050 asset balance sheet for the same year
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).
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Who this applies to
- Businesses taxed under the standard regime (BIC or corporate income tax)
- Companies above the simplified-regime thresholds, or that opted for the standard regime
- Accountants and directors preparing the year-end package
Worked example
Example: SARL Bertin replaces its machine tools
SARL Bertin opens the year with EUR 480,000 of gross fixed assets (box ØG). It buys a machining centre for EUR 95,000 and a van for EUR 28,000, i.e. EUR 123,000 of acquisitions (box ØJ). It disposes of a press originally bought for EUR 60,000 (box ØK) and carries out no revaluation. Gross value at closing is 480,000 + 123,000 − 60,000 = EUR 543,000 (box ØL), which must match the gross fixed-asset total of the 2050 asset balance sheet.
How to fill it in, step by step
- In frame A, column 1, carry forward each line item's gross value at opening — last year's closing figure, with no restatement.
- Report acquisitions, creations, contributions and transfers between line items in frame A, column 3; column 2 is only for revaluations and equity-method measurement.
- In frame B, split the outflows: transfers between line items in column 1, disposals and write-offs in column 2.
- Compute gross value at closing (frame B, column 3) line item by line item before totalling.
- Check that the closing grand total equals the "gross" fixed-asset column of the 2050 asset balance sheet before filing.
The form, line by line
- ØG — gross value at opening
- Grand total of frame A, column 1. It repeats last year's closing total exactly: a discrepancy here points to an incorrect balance-sheet carry-forward.
- ØJ — acquisitions, creations, contributions and transfers
- The year's inflows, excluding revaluation. Transfers between line items appear here as positives and reappear identically as decreases in frame B, box I4.
- ØK — disposals and write-offs
- The GROSS value of assets that left, not their net book value: the matching depreciation leaves through form 2055, and the gain or loss is computed on form 2059-A.
- ØL — gross value at closing
- The form's main control: ØG + ØH + ØJ − I4 − ØK = ØL, and ØL must equal the gross fixed-asset total of the 2050 asset balance sheet.
- Its official title: "Immobilisations" (CERFA no. 10169)
- 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
- Transfers between line items are neutral on the total: they appear twice, as an increase in frame A and a decrease in frame B, and cancel out.
- Assets under construction have their own line: bringing them into service is a transfer between line items, not a new acquisition.
- Column 4 of frame B (original value) only concerns businesses that carried out a statutory revaluation or use the equity method; it stays empty in the ordinary case.
- Items marked with an asterisk are explained in notice 2032-NOT-SD, published alongside the package.
Common mistakes
- Entering the NET book value of disposed assets in box ØK instead of their gross value — the depreciation side is handled on form 2055.
- Failing to carry forward last year's closing total as this year's opening figure (box ØG), which breaks balance-sheet continuity.
- Confusing frame A column 2 (revaluation) with column 3 (acquisitions): column 2 is empty for the vast majority of businesses.
- Not reconciling the closing total with the "gross" column of form 2050: the gap only shows up under audit, and it is systematically picked up.
Frequently asked questions
Is form 2054 required even with no fixed-asset movement?
Yes: the form is part of the standard-regime package and is filed with it. With no movement, the increase and decrease columns stay empty and the closing value repeats the opening one; the "Néant" box at the top signals the absence of fixed assets altogether.
How does it differ from form 2055?
Form 2054 tracks the GROSS value of fixed assets, form 2055 tracks their DEPRECIATION. A disposal shows up in both: gross value on 2054, accumulated depreciation on 2055.
Where is the capital gain on a disposal computed?
Not here. Form 2054 only records the outflow at gross value; gains and losses are determined on form 2059-A, which uses the sale price and the net book value.
Must every individual asset be listed?
No. The form works by CATEGORY of asset (land, buildings, vehicles, office equipment and so on), not asset by asset. Individual detail stays in the fixed-asset register kept in the accounts.
Go further
Compute the related amounts
Understand this form: the related course
Related forms
- French Cerfa 2050 — balance sheet assets
- French Cerfa 2051 — balance sheet liabilities
- Form 2033-C — fixed assets, depreciation, gains and losses
- Form 2054-bis — revaluation differences on depreciable assets
- Form 2055 — depreciation of the French tax package
- Form 2059-A — determination of gains and losses
Official sources
- impots.gouv.fr — Form 2050-LIASSE: standard-regime tax package (forms 2050 to 2059, 2026 edition) — September 8, 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.