{"id":2132444,"date":"2026-09-27T07:55:40","date_gmt":"2026-09-27T05:55:40","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/27\/foreign-company-france-missed-accounts-greffe-injunction-fine-fix-abroad\/"},"modified":"2026-09-27T07:55:40","modified_gmt":"2026-09-27T05:55:40","slug":"foreign-company-france-missed-accounts-greffe-injunction-fine-fix-abroad","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/27\/foreign-company-france-missed-accounts-greffe-injunction-fine-fix-abroad\/","title":{"rendered":"Your French Company Missed Its Annual Accounts While You Live Abroad: Greffe Injunction, Fines and How to Fix the Filing Late"},"content":{"rendered":"<p>You live in London, New York, Dubai or Singapore and you own a French company, usually a SARL, the limited liability company run by one or several managers called gerants, or a SAS, the flexible simplified company run by a president. The business trades, the invoices go out, and then a short email from your French accountant ruins the week: the annual accounts were never approved, nothing was ever filed, and the greffe, the registry office of the commercial court that keeps the RCS, the Registre du commerce et des societes, the French Trade and Companies Register, has sent a reminder. Many foreign owners discover at that moment that France treats the yearly approval and filing of accounts as a public duty, not a private formality. The shareholders must first approve the accounts, then the manager must deposit them at the greffe within weeks, and the filing is then announced in the BODACC, the Bulletin officiel des annonces civiles et commerciales, the official bulletin where company filings are published for banks, buyers and courts to read. Miss the chain and the consequences stack up quickly: any interested person or the public prosecutor can ask the court to order filing under a daily penalty, criminal fines hang over the managers, a later insolvency judge can make the director pay for the missing accounts out of personal assets, and every bank, buyer or public buyer that checks the file reads the gap as a warning sign. This guide explains the whole mechanism in order. First, what French law required after your financial year ended, where the approval deadline sits for each company form, and what the filing file looks like, with the traps that catch owners living abroad. Second, what a missed filing triggers, who can move against the company, what it costs in money and in personal liability, and how a foreign owner repairs the situation late, from abroad, step by step, with the exact legal texts and court decisions that govern each stage. Our pillar guide for foreign founders, <a href=\"https:\/\/kohenavocats.fr\/en\/2026\/09\/03\/setting-up-company-france-foreign-founder-bank-account-kbis-vat-first-hire\/\">Setting Up a Company in France as a Foreign Founder: Bank Account, Kbis, VAT and Your First Hire<\/a>, covers the creation sequence; this article covers the rescue sequence when the annual paperwork has already slipped.<\/p>\n<h2>I. Your French company missed its annual accounts while you live abroad: what the law required and where the chain broke<\/h2>\n<h3>A. Why foreign owners miss the approval vote: the six-month deadline, the SAS trap and the court extension that saves late files<\/h3>\n<p>Every French commercial company must keep day-to-day books, check them by inventory at least once a year and draw up annual accounts at the close of the financial year, with a balance sheet, a profit-and-loss statement and notes forming a single whole. That duty sits in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006219304\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006219304\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L123-12 of the Commercial Code<\/a>, which provides: &#8220;Toute personne physique ou morale ayant la qualit\u00e9 de commer\u00e7ant doit proc\u00e9der \u00e0 l&#8217;enregistrement comptable des mouvements affectant le patrimoine de son entreprise.&#8221; The closing duty in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559593\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559593\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L232-1 of the Commercial Code<\/a> adds: &#8220;A la cl\u00f4ture de chaque exercice le conseil d&#8217;administration, le directoire ou les g\u00e9rants dressent l&#8217;inventaire, les comptes annuels conform\u00e9ment aux dispositions de la section 2 du chapitre III du titre II du livre Ier et \u00e9tablissent un rapport de gestion \u00e9crit.&#8221; Until the shareholders approve them, those accounts are only a draft. Approval has a deadline that foreign owners routinely underestimate because nobody diaries it from abroad, and the deadline depends on the company form.<\/p>\n<p>In a SARL, the management report, the inventory and the annual accounts drawn up by the managers must be submitted to the shareholders meeting in general meeting within six months of the year-end unless a court extends the deadline. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L223-26 of the Commercial Code<\/a> states the rule in these terms: &#8220;dans le d\u00e9lai de six mois \u00e0 compter de la cl\u00f4ture de l&#8217;exercice sous r\u00e9serve de prolongation de ce d\u00e9lai par d\u00e9cision de justice&#8221;. The same article lets the public prosecutor or any interested person petition the court president in summary proceedings to order the managers to convene the meeting, if needed under penalty, or to appoint an agent to do so. In a SA, the ordinary general meeting must be held at least once a year within the same six months. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535138\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535138\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L225-100 of the Commercial Code<\/a> provides: &#8220;L&#8217;<a href=\"https:\/\/kohenavocats.fr\/avocat-droit-des-societes-paris\/avocat-assemblees-generales-societe-paris-2\/\">assembl\u00e9e g\u00e9n\u00e9rale<\/a> ordinaire est r\u00e9unie au moins une fois par an, dans les six mois de la cl\u00f4ture de l&#8217;exercice, sous r\u00e9serve de prolongation de ce d\u00e9lai par d\u00e9cision de justice.&#8221; If the meeting is not convened in time, the public prosecutor or any shareholder can petition the court president to order the officers to convene it, if needed under penalty, or to appoint an agent for that purpose. The SAS looks more flexible, and it is, but the flexibility misleads foreign founders. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L227-9 of the Commercial Code<\/a> opens with the principle: &#8220;Les statuts d\u00e9terminent les d\u00e9cisions qui doivent \u00eatre prises collectivement par les associ\u00e9s dans les formes et conditions qu&#8217;ils pr\u00e9voient.&#8221; The articles of association therefore decide how and when the shareholders decide, yet the powers of ordinary and extraordinary meetings of a SA regarding annual accounts and profits must still be exercised collectively by the SAS shareholders under the conditions set by the articles, and in a single-shareholder SASU the sole shareholder approves the accounts personally within six months of year-end. The official Entreprendre service-public page on the filing of annual accounts, verified on 11 June 2025 by the French administration, confirms the daily practice: approval of the accounts in a SAS takes place within a period set at their discretion by the shareholders, and in practice the six-month period is the most used because dividend payment must occur within nine months of year-end. After the annual approval meeting the manager must file the accounts at the greffe of the commercial court, either online through the Guichet unique, the single online business formalities portal operated with INPI, the Institut national de la propri\u00e9t\u00e9 industrielle, the French business-registry office, or by paper filing at the greffe counter.<\/p>\n<p>The criminal courts have just clarified the SAS trap in a way every foreign president should read. By a judgment of 7 January 2026, Criminal Chamber, <a href=\"https:\/\/www.courdecassation.fr\/decision\/695e113175782d5f060d29ff\">appeal No. 24-83.864<\/a>, the Court of Cassation quashed a court of appeal that had applied the six-month SA rule to a SAS president prosecuted for failing to draw up accounts. The Court holds: &#8220;elle ne pouvait faire application de l&#8217;obligation d&#8217;approbation des comptes dans les six mois de la cl\u00f4ture de l&#8217;exercice pr\u00e9vue pour les soci\u00e9t\u00e9s anonymes \u00e0 l&#8217;article L. 225-100 du code de commerce, d\u00e8s lors que l&#8217;application de cette disposition est express\u00e9ment exclue par l&#8217;article L. 227-1, alin\u00e9a 3, de ce m\u00eame code, pour les soci\u00e9t\u00e9s par actions simplifi\u00e9es&#8221;. The Court added two checks the appeal judges had skipped: &#8220;elle n&#8217;a pas v\u00e9rifi\u00e9 si la soci\u00e9t\u00e9 [1] \u00e9tait une soci\u00e9t\u00e9 \u00e0 associ\u00e9 unique, l&#8217;article L. 227-9, alin\u00e9a 3, du code de commerce pr\u00e9voyant l&#8217;approbation des comptes par l&#8217;associ\u00e9 unique dans les six mois de la cl\u00f4ture de l&#8217;exercice&#8221;, and it had not checked whether the articles themselves set a deadline either, so &#8220;La cassation est par cons\u00e9quent encourue, sans qu&#8217;il y ait lieu d&#8217;examiner les autres griefs.&#8221; In plain terms, a SAS president is judged against the SAS articles of association, or against the six-month rule only where the company has a sole shareholder or where the articles themselves set a deadline. That is a shield in criminal court, not a comfort in business life: banks, auditors and buyers still expect the six-month rhythm, the dividend clock still runs, and a president who hides behind flexible articles while producing nothing for eighteen months looks exactly like the director the judges distrust. The practical lesson for a foreign owner is simple. Read your own articles today, diary the deadline they set, and if they set none, adopt the six-month standard in writing. If the deadline cannot be met because the foreign parent sends group instructions late, because the auditor rotates, because consolidation is delayed in another country or because the accountant changed, petition the presiding judge of the commercial court of the registered office before the deadline expires. That petition, called a request for prorogation du d\u00e9lai, explains the cause and asks for two to six extra months. Judges grant it far more easily when asked in advance, and the stamped order stays in the meeting file forever, answering the greffe, the auditor and a future buyer who ask why the approval date falls in September or October.<\/p>\n<h3>B. How to file late at the greffe from abroad: the one-month file, the Guichet unique route and the confidentiality options<\/h3>\n<p>Approval is only half the chain. Once the shareholders have approved the accounts, the company must deposit them at the greffe, and the clock is short. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559583\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559583\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L232-23 of the Commercial Code<\/a> imposes: &#8220;Toute soci\u00e9t\u00e9 par actions est tenue de d\u00e9poser au greffe du tribunal, pour \u00eatre annex\u00e9s au registre du commerce et des soci\u00e9t\u00e9s, dans le mois suivant l&#8217;approbation des comptes annuels par l&#8217;assembl\u00e9e g\u00e9n\u00e9rale des actionnaires ou dans les deux mois suivant cette approbation lorsque ce d\u00e9p\u00f4t est effectu\u00e9 par voie \u00e9lectronique&#8221;. The implementing rule in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000029479712\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000029479712\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article R123-111 of the Commercial Code<\/a> confirms: &#8220;Les soci\u00e9t\u00e9s commerciales sont tenues de d\u00e9poser, dans le d\u00e9lai d&#8217;un mois \u00e0 compter de leur approbation par l&#8217;assembl\u00e9e ordinaire, les documents comptables pr\u00e9vus aux articles L. 232-21 \u00e0 L. 232-23&#8221;. Electronic filing doubles the period to two months, which is one more reason to file online from abroad rather than by paper. The file itself contains the annual accounts, the management report, the auditor report on the annual accounts where one exists, completed if needed by observations on changes the meeting made, plus where relevant the consolidated accounts, the group management report, the auditor report on the consolidated accounts and the supervisory board report. Small companies may file a simplified presentation and, within statutory limits, ask for confidentiality of the profit-and-loss account or of the full accounts; micro-enterprises meeting two of the three size thresholds go furthest in that direction. Confidentiality never excuses late filing. It only limits who can read the accounts once they are filed, and the option must be ticked expressly at filing time with the matching fee.<\/p>\n<p>Filing runs through the Guichet unique now, and a foreign director should understand the route before clicking. The manager or the empowered representative logs in, selects the filing of annual accounts for the right company by its SIREN number, uploads the approved accounts in the required format together with the signed minutes extract showing approval and allocation of the result, selects the confidentiality option where available, pays the greffe fee and keeps the electronic receipt. The greffe checks the file, registers it in the RCS and publishes a notice in the BODACC. That notice is the public proof banks want: the Kbis, the official identity card of the company issued by the greffe showing the registration, the officers and the registered office, tells the world the company exists, while the BODACC notice tells the world the accounts are current. A missing BODACC notice for the last year is the first thing a French bank compliance desk, a buyer doing <a href=\"https:\/\/kohenavocats.fr\/avocats-droit-affaires-paris\/avocat-due-diligence-juridique-paris\/\">due diligence<\/a> or a public procurement officer notices, and from abroad you cannot explain it away on a call. Three filing traps catch foreign owners specifically. First, the accounts filed must be the approved version, with the meeting date and the allocation wording identical to the minutes; filing draft accounts before the vote cures nothing and creates a mismatch the auditor will flag. Second, the management report and auditor report must travel with the accounts where the law requires them; a file of bare balance sheets without the reports is an incomplete filing. Third, the language of the filed documents is French; an English courtesy translation can circulate among shareholders, but the deposited set is the French set the meeting actually approved. Keep the Guichet unique receipt, the greffe invoice and the BODACC notice reference together in one folder per year, because that folder is the evidence that ends every later dispute about whether and when the company filed.<\/p>\n<h2>II. What a missed filing costs and how to fix it from abroad: greffe injunction, fines, director liability and the late-repair file<\/h2>\n<h3>A. Who can force filing and what it costs: court order under penalty, criminal fines and the banking fallout<\/h3>\n<p>The enforcement tool that surprises foreign directors most is the court injunction obtained in days by outsiders. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006219291\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006219291\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L123-5-1 of the Commercial Code<\/a> provides: &#8220;A la demande de tout int\u00e9ress\u00e9 ou du minist\u00e8re public, le pr\u00e9sident du tribunal, statuant en r\u00e9f\u00e9r\u00e9, peut enjoindre sous astreinte au dirigeant de toute personne morale de proc\u00e9der au d\u00e9p\u00f4t des pi\u00e8ces et actes au registre du commerce et des soci\u00e9t\u00e9s auquel celle-ci est tenue par des dispositions l\u00e9gislatives ou r\u00e9glementaires.&#8221; Any interested person, a former business partner, an employee, a minority shareholder, a creditor, can petition, and so can the public prosecutor. The president rules in summary proceedings, orders filing, usually within one month, and attaches an astreinte, a daily financial penalty that runs for each day of continued delay. The same article lets the president appoint an agent to carry out the filing instead of the director, at the company cost. The official service-public guidance describes the sequence exactly: the president sends the order to file within one month, frequently with a daily penalty for each day of delay, then if the accounts still do not arrive the president orders the company to pay the accumulated penalty, a step lawyers call liquidating the penalty, and the president can also open an inquiry into the economic and financial situation of the business under the court prevention powers. For a director living abroad, the painful point is that the penalty can be enforced against personal assets through French enforcement channels, and ignoring a French court order from London or New York never makes it go away.<\/p>\n<p>The Court of Cassation has given that injunction a long reach. By a judgment of 3 March 2021, Commercial Chamber, <a href=\"https:\/\/www.courdecassation.fr\/decision\/6042501bcc3e685be4d966e3\">appeal No. 19-10.086<\/a>, two former distributors obtained in summary proceedings an order that a supplier deposit eight years of missing accounts, for financial years ended 31 December 2008 through 2015. The supplier pleaded time-bar under the civil prescription rules. The Court rejected the plea and approved the order in these terms: &#8220;ayant constat\u00e9 que la soci\u00e9t\u00e9 Copirel n&#8217;avait pas d\u00e9pos\u00e9 ses comptes au greffe concernant les exercices litigieux, la cour d&#8217;appel a exactement retenu qu&#8217;il y avait lieu de lui enjoindre de le faire pour les exercices clos le 31 d\u00e9cembre des ann\u00e9es 2008 \u00e0 2015 afin de mettre un terme au trouble manifestement illicite r\u00e9sultant de l&#8217;absence de transparence, sans que puisse \u00eatre oppos\u00e9e la prescription all\u00e9gu\u00e9e, fond\u00e9e sur les dispositions de l&#8217;article 1844-14 du code civil.&#8221; Three lessons matter for a foreign owner. First, the obligation to file never sleeps quietly: even very old missing years can be ordered filed. Second, prescription arguments do not stop the injunction where the lack of transparency is a continuing manifestly unlawful disturbance. Third, the claimant does not need to be a shareholder: business counterparts with a legitimate interest in the financial information can act. If your French file shows two or three blank years, any counterpart in a dispute can add a filing injunction to its claims within weeks, and the judge will grant it.<\/p>\n<p>Money sanctions run on a second track, the criminal one. Where the managers of a SA fail for any financial year to draw up the inventory and the annual accounts and management report, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006230389\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006230389\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L242-8 of the Commercial Code<\/a> provides: &#8220;Est puni d&#8217;une amende de 9000 euros le fait, pour le pr\u00e9sident, les administrateurs ou les directeurs g\u00e9n\u00e9raux d&#8217;une soci\u00e9t\u00e9 anonyme, de ne pas, pour chaque exercice, dresser l&#8217;inventaire et \u00e9tablir des comptes annuels et un rapport de gestion.&#8221; The SAS follows through a sister provision with the same logic, and alongside that offence the simple failure to deposit approved accounts at the greffe is a contravention punished by a 1,500 euro fine, 3,000 euros for a repeat offence, which the prosecution can pursue for one year after the filing deadline. The 7 January 2026 judgment adds a fine procedural shield worth knowing: <a href=\"https:\/\/www.courdecassation.fr\/decision\/695e113175782d5f060d29ff\">the same appeal No. 24-83.864<\/a> quashed on the first ground without reaching the deposit issue. The statutory sequence itself gives the key point: the deposit deadline in Article L232-23 runs from approval, so without a shareholder vote the deposit clock has not started, while the failure to draw up accounts and to convene the meeting remains punishable on its own track. Skipping the vote therefore never protects the director; it only moves the fight to the other offence. The third cost layer is civil and commercial rather than penal. Where the company later enters court-ordered liquidation and the assets do not cover the debts, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045178209\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045178209\" data-kohen-legifrance-title=\"Texte officiel Legifrance\" target=\"_blank\" rel=\"noopener\">Article L651-2 of the Commercial Code<\/a> lets the court charge the shortfall to the directors in whole or in part, in these terms: &#8220;le tribunal peut, en cas de <a href=\"https:\/\/kohenavocats.fr\/avocat-droit-des-societes-paris\/avocat-responsabilite-civile-dirigeant-paris\/\">faute de gestion<\/a> ayant contribu\u00e9 \u00e0 cette insuffisance d&#8217;actif, d\u00e9cider que le montant de cette insuffisance d&#8217;actif sera support\u00e9, en tout ou en partie, par tous les dirigeants de droit ou de fait, ou par certains d&#8217;entre eux, ayant contribu\u00e9 \u00e0 la faute de gestion&#8221;. Missing books and missing filings feature in that case law among the classic management faults, simple negligence alone being excluded by the statute but persistent absence of accounts rarely looking simple. Add the banking fallout: the bank can freeze new lending, demand personal guarantees, or file a suspicious-activity note where the file stays blank; a buyer discounts the price or walks away; a public buyer excludes the bid for missing fiscal and social certificates that themselves depend on current accounts. The late filing therefore costs a penalty per day, a fine per year, a personal liability risk in insolvency and a commercial discount in every negotiation until the file is clean.<\/p>\n<h3>B. How to repair a missed filing step by step from abroad and prove it: convene, vote, deposit and monitor<\/h3>\n<p>Repair starts with stopping the damage and rebuilding the paper chain in the right order: convene lawfully, approve expressly, deposit completely, then monitor publication. Do not file draft accounts first and vote later; the deposit contravention itself presupposes approved accounts, and a filing without a vote is not a cure. Step one is a dated status memo prepared with the accountant: list each missing financial year, its closing date, whether accounts were drawn up, whether the meeting was convened, whether anything was deposited and whether any reminder, injunction or penalty has arrived. That single table drives everything else, because one missing year with accounts ready needs only a meeting and a filing, while three blank years with no books need a full accounting rebuild before any meeting can lawfully vote. Step two is the court extension where the six-month approval deadline for the current year is still running or has just expired: petition the presiding judge of the commercial court of the registered office for extra months, attach the accountant letter explaining the cause, and keep the stamped order. Step three is convening the shareholders lawfully from abroad. Check the articles first: many SAS articles now allow video conference and written consultation, while older SARL articles still require physical presence unless updated. Send the convening notice with the full file, the annual accounts, the management report, the text of the proposed resolutions and, where they exist, the auditor reports and consolidated documents, by a traceable channel at least fifteen days before the meeting, in French with an English courtesy translation for the foreign shareholders, stating the meeting place or the video link where the articles allow remote attendance, and keep every delivery receipt. A shareholder who receives the accounts the night before can ask a judge to annul the approval, and an annulled approval leaves the filing just as late as before.<\/p>\n<p>Step four is the vote itself, held even from abroad with a complete record. Work through three separate resolutions: approval of the annual accounts as presented, allocation of the result between reserves, retained earnings and dividends with the exact figures, and discharge of management where the articles provide for it. For a sole-shareholder company, sign the bound decision register the same day; for multi-shareholder companies, sign minutes stating the date, the place or remote method, the attendees, the documents reviewed, the questions asked, the voting figures and the exact allocation wording. Answer written questions shareholders sent in advance, because judges treat a refusal to answer as a ground for annulment, and read the auditor report aloud where one exists. Step five is the deposit through the Guichet unique within the month after approval, two months where filed electronically: upload the approved accounts matching the minutes to the euro, the management report, the auditor reports where required, the signed minutes extract showing the approval date and the allocation, tick the confidentiality option only where the company qualifies, pay the greffe fee and store the electronic receipt. Then monitor the RCS entry and the BODACC notice until they show the filing as registered and published; only that public notice ends the story for banks and buyers. Step six is closing the enforcement files: if an injunction with a daily penalty was served, file proof of deposit with the court immediately and ask for the penalty to stop running, then negotiate the already-accrued amount with evidence of prompt cure; if a criminal summons arrived, appear through counsel with the rebuilt file and the fresh BODACC notices, because judges sentence a director who repaired very differently from one who ignored everything. Throughout, never backdate minutes, never fabricate an attendance sheet and never file one year figures inside another year envelope: those shortcuts convert a curable delay into forgery and fraud exposure that no extension can wash.<\/p>\n<h2>Conclusion<\/h2>\n<p>A missed filing by a French company owned from abroad is a public gap, not a private delay, and it is repaired in public, year by year, with votes, deposits and published notices. The chain is short: approve within six months or under a court extension, deposit within one month on paper or two months online, and keep the BODACC notice as the receipt the whole market reads. The injunction judge can order filing under a daily penalty at the request of almost anyone with an interest, prescription arguments do not save years of opacity, criminal fines punish managers who never draw up or never deposit, and a later insolvency court can charge the shortfall to directors whose missing books contributed to it. The foreign owner who acts now, tables each missing year, petitions for time where time remains, convenes lawfully, votes expressly, deposits completely and monitors publication until the register shows green, converts a growing liability into a closed incident. Leave the file blank and every counterpart, the prosecutor, the bank, the buyer and one day perhaps the insolvency judge, will read the same silence against you.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foreign owner guide: approve late accounts, file at the greffe, stop the daily penalty and fix missing French filings from abroad.<\/p>\n","protected":false},"author":251031309,"featured_media":16349,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80314,80313],"tags":[],"class_list":["post-2132444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decryptage","category-doing-business-in-france"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - 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