Form 2055 — depreciation of the French tax package
Form 2055 tracks DEPRECIATION, where form 2054 tracks gross value. Frame A follows technical depreciation — accumulated at opening, the year's charge, disposals and reversals, accumulated at closing — and its closing total must equal the "depreciation and impairment" column of the 2050 asset balance sheet. Frame B keeps ACCELERATED TAX DEPRECIATION separate: it is not an economic charge but a regulated provision, arising from the gap between accounting depreciation and the amount tax law allows.
Up to date for 2026 — verified on September 8, 2026Official form2055-SDGuide: about 25 min
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Deadlines
- With the year's tax package
- Form 2055 is filed with the whole package (forms 2050 to 2059) and the income return, electronically (EDI-TDFC).
Documents to prepare
- Depreciation schedule closed at year end
- Form 2054 fixed-asset movements for the same year
- Form 2050 asset balance sheet and form 2052 income statement
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Who this applies to
- Businesses taxed under the standard regime (BIC or corporate income tax)
- Companies using declining-balance or exceptional tax depreciation
- Accountants and directors preparing the year-end package
Worked example
Example: SARL Bertin depreciates its machining centre on a declining balance
SARL Bertin opens the year with EUR 210,000 of accumulated depreciation (box ØN). It charges EUR 48,000 for the year (box ØP) and removes EUR 35,000 attached to the press it sold (box ØQ). Accumulated depreciation at closing is 210,000 + 48,000 − 35,000 = EUR 223,000 (box ØR), which must match the "depreciation" column of the 2050 asset balance sheet. Because the machining centre is depreciated on a declining balance while its useful life would justify the straight line, the EUR 6,200 gap is booked as accelerated tax depreciation in frame B, column 2.
How to fill it in, step by step
- In frame A, column 1, carry forward accumulated depreciation at opening — last year's closing figure.
- Report the year's charge in column 2, by category of fixed asset.
- In column 3, remove the depreciation attached to assets sold or written off — the same assets that left form 2054.
- In frame B, split accelerated tax depreciation charges and reversals by origin: useful-life difference, declining balance, exceptional tax depreciation.
- Check that accumulated depreciation at closing equals the "depreciation" column of the 2050 asset balance sheet before filing.
The form, line by line
- ØN — accumulated depreciation at opening
- Grand total of frame A, column 1. It repeats last year's closing figure exactly.
- ØP — the year's depreciation charge
- The charge shown in the 2052 income statement. A gap between the two is a control that leaves no room.
- ØQ — disposals and reversals
- Depreciation attached to assets that left the balance sheet. It concerns the same assets as the disposals in form 2054, box ØK.
- ØR — accumulated depreciation at closing
- ØN + ØP − ØQ = ØR, and ØR must equal the "depreciation and impairment" column of the 2050 asset balance sheet.
- NV — net movement in accelerated tax depreciation
- The year's charges less reversals. Positive, it increases the regulated provision on the 2051 liabilities side; negative, it releases it.
- Three frames, and only one carries technical depreciation
- Frame A carries the year's position and movements for technical depreciation — the kind that reduces assets. Frame B breaks down movements affecting the provision for accelerated tax depreciation (amortissements dérogatoires), which is a provision, not technical depreciation. Mixing the two frames distorts both the table and the taxable profit.
- By broad class of fixed asset
- Figures are entered by broad class: formation and research and development costs; other intangible assets; land and buildings; industrial plant, machinery and equipment; other tangible assets.
Good to know
- Accelerated tax depreciation is not depreciation: it is a regulated provision, shown on the liabilities side of form 2051, not as a deduction from assets.
- Land is not depreciated: its line in frame A stays empty even though it appears on form 2054.
- Goodwill is only depreciable in the limited cases the French accounting plan allows; it has its own line, apart from other intangibles.
- Frame C, kept separate, only covers costs spread over several years — bond issue costs and redemption premiums.
- Under the simplified regime form 2055 is not filed: schedule 2033-C, frames I and II, attached to return 2031, takes its place. Filing both, or the wrong one of the two, is the commonest regime mistake on this table.
Common mistakes
- Confusing the year's charge (box ØP) with accumulated depreciation at closing (box ØR) — the first is a flow, the second a stock.
- Forgetting to remove the depreciation of disposed assets: the closing figure then stays inflated and no longer ties to form 2050.
- Deducting accelerated tax depreciation from assets instead of showing it as a liability: it does not belong in frame A.
- Charging depreciation on land, which the form does not allow.
Frequently asked questions
How do forms 2054 and 2055 differ?
Form 2054 tracks the GROSS value of fixed assets, form 2055 their DEPRECIATION. The 2050 asset balance sheet shows both side by side: gross value from 2054, depreciation from 2055, and the difference is net book value.
Must frame B be filled in if the company only uses straight-line depreciation?
No. Accelerated tax depreciation arises from a GAP between accounting depreciation and what tax law allows. With no declining balance, no exceptional depreciation and no useful-life difference, frame B stays empty.
Where does the year's charge reappear elsewhere in the package?
In the 2052 income statement, as an operating expense. The accumulated figure reappears in the 2050 asset balance sheet. Both reconciliations are checked.
Is the form filed even with no depreciation at all?
Yes, it is part of the standard-regime package. The "Néant" box at the top signals the absence of depreciable assets.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
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.