Liasse Fiscale 2026: Forms, Deadlines and Penalties for Consultants Running a Company

You set up a SASU or an EURL to invoice your missions, and your accountant starts talking about the liasse fiscale as soon as spring comes around. Reassuring or stressful, depending on the day. Here's what the file contains, what a delay costs and how a consultant can skip it altogether.

The liasse fiscale is the set of forms your corporate-tax company files each year with the business tax office: the 2065 results return and its accounting schedules. For a year-end on 31 December 2025, the deadline was 5 May 2026 (paper) or 20 May 2026 (electronic filing).

Are you a consultant or freelancer? Before setting up a company and its bookkeeping, estimate your net pay under wage portage from your day rate in 2 minutes with the WEEPO salary simulator.

What is a liasse fiscale, in plain words?

A liasse fiscale is the bundle of forms the tax administration uses to calculate a business's tax. It covers the balance sheet, the income statement and the move from accounting profit to taxable profit. Every company under corporate tax files one each year, including a one-person SASU or EURL with no employees.

The definition fits in one sentence, but the content surprises most founders in their first years. According to L-Expert-Comptable (updated 19 October 2026), it holds the results return plus 18 schedules: assets, liabilities, income statement, fixed assets, depreciation. You don't fill anything in by hand. Your accountant or your software does it.

Which forms make up the liasse fiscale?

The form depends on your status and tax regime. A company under corporate tax files form 2065 with schedules (2033 under the simplified regime, 2050 to 2059 under the normal regime), while a sole trader on the real regime uses 2031 (commercial profits) or 2035 (non-commercial profits). A micro-entreprise files none.

These matches come from SWIM Legal (9 October 2026) and L-Expert-Comptable. You can download form 2065 on impots.gouv.fr.

Liasse fiscale for very small companies: the simplified regime

For a very small structure, it's almost always the simplified regime. The 2033 schedules sum up the balance sheet and income statement in a few pages. A one-person consulting company with no heavy fixed assets mostly fills in the result tables. Go past the thresholds and you move to the normal regime, which takes much longer to produce.

Liasse fiscale filing deadline in 2026

For a year-end on 31 December 2025, the filing deadline was 5 May 2026 on paper and 20 May 2026 by electronic filing. The general rule is to file three months after closing. For a calendar-year financial period, that means the second working day after 1 May.

1 May 2026 fell on a Friday public holiday, hence Tuesday 5 May. The extra 15 days for electronic filing are described as a tolerance by L-Expert-Comptable and tied to the BOFiP guidance by Hayot Expertise, so aim for the safer date. If you close on 31 December 2026, the same rule gives Tuesday 4 May 2027 on paper, to be confirmed on the administration's tax calendar.

2026 deadlines for other year-ends

Doesn't your financial year follow the calendar year? Here are the 2026 deadlines listed by Hayot Expertise (updated 17 July 2026).

SASU and EURL: who has to file it?

A SASU is under corporate tax by default, so it files every year; an EURL does the same as soon as it's under corporate tax. Hayot Expertise lists the SASU and the EURL under corporate tax among the companies filing form 2065. An EURL that stayed under personal income tax follows another route: ask your accountant or your tax office to confirm.

For a consultant, the consequence is simple. Once the company exists, the file becomes a yearly duty, even if you only invoiced for part of the financial year. Corporate tax rules are summed up on entreprendre.service-public.gouv.fr. To find the right person, read our guide to the freelance accountant, then compare the income tax or corporate tax option in a SASU and the EURL status.

Micro-entreprise: no filing at all

As a micro-entreprise, you declare your turnover and that's it. The simplicity has a price: a turnover ceiling and a flat allowance instead of real expenses, as our article on the micro BNC regime explains.

Penalties for a late or missing filing

A late filing corrected before any formal notice triggers a 10% surcharge on the tax due. It rises to 40% if nothing is filed 30 days after the formal notice. When no tax is due, the fine is €150 per missing document. The administration can also assess tax on its own.

Take Karim, a data consultant in a SASU, who owes €20,000 in corporate tax. He files late but on his own initiative: a €2,000 surcharge. If he ignores the formal notice, it climbs to €8,000. Late-payment interest comes on top, and sources disagree on its rate, so check it with your tax office.

Electronic filing is mandatory

Paper filing is no longer allowed except in very exceptional cases, according to L-Expert-Comptable. SWIM Legal adds that filing on paper when electronic filing applies costs a 0.2% surcharge on the tax, with a €60 minimum. Your accountant or an EDI partner handles the filing. Under the simplified regime, you can also enter the return yourself in your professional account.

Liasse fiscale or balance sheet: two separate filings

The liasse goes to the business tax office, while the annual accounts are filed with the commercial court registry. The two duties have different deadlines. According to Hayot Expertise, accounts are filed within one month of approval, or two months for electronic filing.

The balance sheet is part of the tax file, but sending one doesn't excuse you from the other. Note both deadlines when the financial year closes, not two weeks before.

For a consultant: what does wage portage change?

Under wage portage, you don't set up a company, so you file no liasse at all. The portage company keeps its own books and you stay an employee, with a payslip every month. You negotiate your missions and your day rate, and the portage company invoices the client.

One benchmark: the WEEPO Barometer 2026 (20,000 payslips of portage consultants) shows a median day rate of €526, a median turnover of €10,260 a month and a median net salary of €4,200 a month. At that pace, a consultant invoices about €123,120 a year. In a SASU, that volume brings a liasse, an accountant, VAT follow-up and the management of your director's pay. At WEEPO, a wage portage company, fees are known: 3% management fee, capped at €550 per mission, plus 2% of additional fees (professional liability insurance, occupational health, factoring and financial guarantee, CVAE).

Neither choice is right by nature. A SASU gives more room on pay and dividends. Portage removes the admin load and keeps employee protection. Our comparison wage portage or SASU at a €500 day rate puts numbers on both, and the page on the legal status of wage portage covers the framework.

Would you rather focus on your missions than on forms? Discover wage portage for consultants, then check your numbers with the net salary calculation in portage.

Frequently asked questions

What is a liasse fiscale?

It's the yearly bundle of forms, results return and schedules, that a business on a real tax regime sends to the administration so its tax can be calculated.

Who has to file one?

Companies under corporate tax (SASU, EURL under corporate tax, SARL, SAS) and sole traders on the real regime. A micro-entreprise is exempt.

What is the filing deadline?

Three months after closing. For a year ended 31 December 2025, it was 5 May 2026 on paper and 20 May 2026 electronically.

What happens if you forget?

A 10% surcharge if you correct it on your own, 40% after an unanswered formal notice, or a €150 fine per document when no tax is due.

Does a wage portage consultant have to file one?

No. They're an employee of the portage company, which handles its own accounting and tax duties.

Key takeaways

• Every company under corporate tax, SASU and EURL included, files a tax file each year.
• For a year-end on 31 December 2025, deadlines were 5 May 2026 (paper) and 20 May 2026 (electronic).
• Filing late costs 10% of the tax due, then 40% after a formal notice.
• Filing accounts with the registry is a separate formality.
• Under wage portage, the consultant has no liasse to file.

Related articles

• Freelance accountant: how to choose the right one in 2026
• SASU income tax or corporate tax: what should a consultant pick?
• Wage portage or SASU: which fits a €500 day rate?