Every company subject to IS files an annual déclaration de résultats (2065 + liasse) — even with zero revenue or a loss. The deadline follows the fiscal year-end printed on the Kbis.
Éligibilité / Qui est concerné
- Companies at IS (SAS/SASU by default, SARL/EURL on option or by default per case). The micro-entrepreneur regime is NOT concerned (that's IR).
Étapes
- Locate the date de clôture (Kbis — see
../documents/documents-administratifs.md). - Activate the espace professionnel on impots.gouv.fr early — the activation code arrives by post to the siège (domiciliation = the mail goes THERE).
- Prepare the accounts (compte de résultat, bilan), compute résultat fiscal (accounting result ± réintégrations/déductions).
- Transmit the liasse via EDI-TDFC (accountant/software) or the espace pro (EFI, régime simplifié) within the deadline.
- Pay the IS instalments/solde on the fiscal calendar; file the CA12/CA3 separately if VAT-registered (franchise en base = no VAT returns).
Délais et échéances
- Filing: within 3 months of closing — 31 December closes file by the 2nd working day after 1 May (early May, +15 days for teletransmission tolerance).
- IS solde: the 15th of the 4th month after close.
Portail / Où faire la démarche
- impots.gouv.fr espace professionnel (EFI) or EDI via an expert-comptable/software.
Pièges connus
- Espace pro activation code sitting unopened at the domiciliataire.
- Believing "no activity = no filing".
- Missing the déficit reporting — losses carried forward have value.
Sources
- service-public.gouv.fr — « Déclaration de résultats (IS) » (checked 2026-07)
- impots.gouv.fr — professionnels, échéances IS (checked 2026-07)