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)

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