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What are a company's obligations in its first year after formation?

After registration: bank account, accounting, CFE, VAT, e-invoicing, approval and filing of the accounts.
By Razvan Toma · Founder

Last updated 22 October 2026Sources cited in the text

TL;DR

After registration, a company must keep accounts, declare and pay VAT according to its regime, prepare for the CFE (business property tax), be able to receive electronic invoices, then approve its accounts within six months of the year-end and file them with the greffe. Service-public

In the first few weeks

  • Release the capital with the Kbis and use the company's bank account.
  • Keep the register of decisions of the sole shareholder or of the general meetings.
  • Check the VAT regime stated at formation.
  • Be able to receive electronic invoices: mandatory since 1 September 2026 for businesses established in France and liable for VAT. Service-public

During the financial year

  • Keep proper accounts and retain supporting documents.
  • File VAT returns according to the regime (monthly, quarterly or annual).
  • File the initial CFE return (form 1447-C) before 31 December of the year of formation. No CFE is due for the year of formation.

After the year-end

  • Prepare the annual accounts. Service-public
  • Approve them within six months of the year-end.
  • File them with the greffe within one month of approval (two months if filed electronically).

With LegalRapide

The Sérénité plan includes the partner chartered accountant, e-invoicing and approval of the accounts.

Written by Razvan Toma, founder of LegalRapide. How we check our figures · LinkedIn

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