{"id":6111,"date":"2013-08-27T11:30:02","date_gmt":"2013-08-27T09:30:02","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=6111"},"modified":"2024-06-13T12:25:19","modified_gmt":"2024-06-13T10:25:19","slug":"etablir-et-deposer-ses-comptes-annuels","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/etablir-et-deposer-ses-comptes-annuels\/","title":{"rendered":"\u00c9tablir et d\u00e9poser ses comptes annuels"},"content":{"rendered":"<p>Tout dirigeant d\u2019une soci\u00e9t\u00e9 commerciale doit l\u00e9galement tenir l&rsquo;\u00e9tablissement et effectuer le d\u00e9p\u00f4t des comptes annuels de l\u2019entreprise. Le Premier Ministre a annonc\u00e9 que le Pacte de comp\u00e9titivit\u00e9 pourrait assouplir cette obligation.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France, explique en quoi consiste le d\u00e9p\u00f4t des comptes annuels.<\/p>\n<h2><b>Comptes annuels ou comptes du dernier exercice\u00a0?<\/b><\/h2>\n<p><span class=\"exergue\"><img decoding=\"async\" class=\"alignright size-large wp-image-3364\" style=\"margin-left: 10px;\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/cout-de-revient-200x192.png\" alt=\"cr\u00e9ation d'entreprise\" width=\"122\" height=\"117\" \/>Ce que l\u2019on appelle les <strong>comptes annuels<\/strong> sont en r\u00e9alit\u00e9 les comptes du dernier exercice<\/span> dont la dur\u00e9e est l\u00e9galement fix\u00e9e \u00e0 12 mois. Cependant, cette dur\u00e9e peut exceptionnellement se voir allong\u00e9e ou raccourcie (lors de la cr\u00e9ation de l\u2019entreprise, d\u2019une fusion, d\u2019une restructuration, \u2026). \u00a0La dur\u00e9e de l\u2019exercice ne peut cependant exc\u00e9der 24 mois sans pouvoir\u00a0 non plus s\u2019\u00e9tablir sur plus de deux ann\u00e9es civiles. Ainsi, une soci\u00e9t\u00e9 cr\u00e9\u00e9e au 1<sup>er<\/sup> avril 2020 ne pourrait avoir une date de cl\u00f4ture ult\u00e9rieure au 31\/12\/2021. (soit un\u00a0 premier exercice maximum de 21 mois).<\/p>\n<h2><b>Que comprennent les comptes annuels ?<\/b><\/h2>\n<p>Les comptes de l\u2019exercice ou <span class=\"exergue\"><b>comptes annuels<\/b><\/span> se composent de plusieurs \u00e9l\u00e9ments :<\/p>\n<ul>\n<li>le bilan (actif, passif),<\/li>\n<li>le compte de r\u00e9sultat (produits et charges),<\/li>\n<li>les annexes,<\/li>\n<li>le rapport de gestion,<\/li>\n<li>le proc\u00e8s-verbal d&rsquo;approbation des comptes de l&rsquo;assembl\u00e9e.<\/li>\n<\/ul>\n<h2><b>L\u2019obligation de d\u00e9p\u00f4t des comptes annuels<\/b><\/h2>\n<p>Le dirigeant des soci\u00e9t\u00e9s suivantes sont l\u00e9galement tenus de d\u00e9poser les <span class=\"exergue\"><b>comptes annuels<\/b><\/span> de l\u2019entreprise aupr\u00e8s du greffe du Tribunal de commerce :<\/p>\n<ul>\n<li>les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e (SARL, EURL),<\/li>\n<li>les SA, SAS et SCA (soci\u00e9t\u00e9s par actions ),<\/li>\n<li>les soci\u00e9t\u00e9s commerciales dont le si\u00e8ge se situe \u00e0 l\u2019\u00e9tranger et qui disposent d\u2019un ou plusieurs \u00e9tablissements sur le territoire fran\u00e7ais,<\/li>\n<li>les soci\u00e9t\u00e9s d\u2019exercice lib\u00e9ral (SELARL, SELAFA, SELCA, SELAS),<\/li>\n<li>les SNC, SCS, (soci\u00e9t\u00e9s de personnes), sous certaines conditions.<\/li>\n<\/ul>\n<h2><b>Comptes annuels : quand doit-on les d\u00e9poser\u00a0?<\/b><\/h2>\n<p><span class=\"exergue\">Les comptes annuels de l\u2019entreprise doivent \u00eatre approuv\u00e9s lors d\u2019une assembl\u00e9e g\u00e9n\u00e9rale ordinaire (AGO) des actionnaires.<\/span> Cette assembl\u00e9e g\u00e9n\u00e9rale doit se tenir dans les 6 mois qui suivent la date de cl\u00f4ture de l\u2019exercice social. D\u2019autres sujets que celui de l\u2019approbation des comptes annuels peuvent aussi s&rsquo;inscrire \u00e0 l\u2019ordre du jour de\u00a0 cette AGO.<\/p>\n<p>Le dirigeant de l\u2019entreprise doit d\u00e9poser les comptes de la soci\u00e9t\u00e9 <span class=\"exergue\">dans le mois qui suit la tenue de l\u2019assembl\u00e9e g\u00e9n\u00e9rale<\/span> (AGO).<\/p>\n<h2><b><\/b><b>Combien co\u00fbte le d\u00e9p\u00f4t ?<\/b><\/h2>\n<p><span class=\"exergue\">Le d\u00e9p\u00f4t des comptes annuels peut se faire directement au Tribunal de commerce ou par correspondance.<\/span> C\u2019est une d\u00e9marche que de nombreuses PME d\u00e9l\u00e8guent \u00e0 leur expert-comptable.<\/p>\n<p>Si l\u2019entreprise fait elle-m\u00eame le d\u00e9p\u00f4t de ses comptes annuels, cela lui co\u00fbtera environ 50 \u20ac.<\/p>\n<h2><b><\/b><b>O\u00f9 d\u00e9poser les comptes annuels ?<\/b><\/h2>\n<p><img decoding=\"async\" class=\"size-large wp-image-6113 alignleft\" style=\"margin-right: 10px;\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/tribunal-de-commerce-200x133.png\" alt=\"tribunal de commerce\" width=\"88\" height=\"58\" \/>C\u2019est aupr\u00e8s du greffe du Tribunal de commerce <span class=\"exergue\">dont d\u00e9pend\u00a0 le si\u00e8ge social de l\u2019entreprise qu&rsquo;il faut d\u00e9poser les <b>comptes annuels<\/b>.<\/span><\/p>\n<h2><b><\/b><b>Les sanctions encourues en cas de non-d\u00e9p\u00f4t<\/b><\/h2>\n<p><span class=\"exergue\"><img decoding=\"async\" class=\"size-full wp-image-3245 alignleft\" style=\"margin-right: 10px;\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/credit-impot-recherche.png\" alt=\"comptes annuels\" width=\"164\" height=\"163\" \/>Un dirigeant qui ne d\u00e9pose pas les comptes annuels de sa soci\u00e9t\u00e9 peut \u00eatre sanctionn\u00e9 civilement et p\u00e9nalement par une amende<\/span>.<\/p>\n<p>Attention toutefois, les partenaires des entreprises en difficult\u00e9 financi\u00e8re peuvent mettre en cause leurs dirigeants qui ne publient pas leurs comptes annuels. <span class=\"exergue\">Par exemple un fournisseur qui estimerait pouvoir obtenir un d\u00e9dommagement du fait de ne pas avoir re\u00e7u d&rsquo;informations sur la situation r\u00e9elle de l\u2019entreprise<\/span>.<\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez plus d\u2019informations sur le d\u00e9p\u00f4t des comptes ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul>\n<li class=\"p1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-confidentialite-des-comptes\/\" target=\"_self\" rel=\"noopener\">La confidentialit\u00e9 des comptes<\/a><\/li>\n<li class=\"p1\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/date-de-cloture-des-comptes-comment-en-changer\/\"><span class=\"s4\">Date de cl\u00f4ture des comptes : comment en changer ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Tout dirigeant d\u2019une soci\u00e9t\u00e9 commerciale doit l\u00e9galement tenir l&rsquo;\u00e9tablissement et effectuer le d\u00e9p\u00f4t des comptes annuels de l\u2019entreprise. Le Premier Ministre a annonc\u00e9 que le Pacte de comp\u00e9titivit\u00e9 pourrait assouplir cette obligation. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France, explique&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-6111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le d\u00e9p\u00f4t des comptes annuels | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Tout dirigeant d\u2019une soci\u00e9t\u00e9 commerciale est l\u00e9galement tenu \u00e0 l&#039;\u00e9tablissement et au d\u00e9p\u00f4t des comptes annuels de l\u2019entreprise.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/etablir-et-deposer-ses-comptes-annuels\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le d\u00e9p\u00f4t des comptes annuels | Blog Valoxy - 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