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News

As of 1 January 2020, the transmission of invoices in dematerialised form on the Chorus Pro portal becomes mandatory for very small companies (less than 10 employees) supplying the public sector (State, local authorities, hospitals, public institutions, etc.). Be careful not to forget this new featu...

All French companies are required to file their accounts with the Commercial Court. Not complying with this obligation may be punished by a fine of 1500€ for a first infraction and up to 3000€ in the event of a repeat offence. The filing must be made within one month of the approval of the accounts...

Since 1st July 2019, the French rules on the digitalization of social documents have been aligned with those on tax matters. Clearly, it is now possible to scan "paper" documents and present these scanned versions during a social inspection. As a reminder, the system must be able to reproduce the do...

By 2021, the rules on French Professional Training Tax and Apprenticeship Tax will be aligned with payments made to URSSAF (implementing decree not published yet). The down-payments will therefore be done monthly. In the meantime, the following payment schedule has been put in place for bases 2019 a...