Compliance guide - Regularisation of identified instances of non-compliance
This page is intended to help you understand the instances of non-compliance identified in your entity’s file and the steps required to rectify them. For each instance of non-compliance, you will find an explanatory page outlining the issue and providing general guidance to help you understand the situation and how it can be regularised. The aim is to guide you clearly and simply so that you can update your file as promptly as possible.
The information provided is standard and for guidance purposes only. Depending on the legal form of your entity, the documents to be submitted or the steps to be followed may differ.
Important: Once the changes have been processed in the entity’s file, the list of instances of non-compliance displayed in that file may take up to 24 hours to be updated.
Frequently asked questions (FAQ)
Can I obtain an additional period to bring my file into compliance before sanctions are applied?
The time limits applicable to the compliance procedure are laid down by law. The manager of the trade and company register (RCS) must apply these time limits and cannot grant an additional period upon request.
The entity concerned must therefore take the necessary steps within the prescribed time limit in order to avoid the measures associated with the compliance procedure.
Is it normal that the message concerning instances of non-compliance remains displayed after I have updated my file?
Yes. After the changes made to the entity's file have been validated, it may take up to 24 hours for the list of instances of non-compliance to be updated.
We invite you to wait for this period to elapse before checking the entity's situation again.
Why did I receive a letter concerning the non-filing of annual accounts even though I filed the consolidated accounts?
The legislation distinguishes between two separate obligations:
- the filing of annual accounts, provided for by Article 75 et seq. of the amended Law of 19 December 2002 on the trade and company register and the accounting and annual accounts of companies;
- the filing of consolidated accounts, provided for by Article 1770-1 of the amended Law of 10 August 1915 on commercial companies.
These filings relate to different obligations and must be made separately using the relevant procedures available on our website.
If you have only filed the consolidated accounts, we invite you to also file the annual accounts and associated documents as soon as possible using the "Annual accounts" service.
Why did I receive a letter indicating that the terms of office are not up to date even though they are?
Please check that the terms of office registered with the RCS for board member, managers, statutory auditors or approved statutory auditors have not expired.
Even if the persons concerned are still performing their duties, an instance of non-compliance may be identified where the end date of the term of office entered in the RCS has expired and no renewal or extension has been published.
In this case, the file must be updated to reflect the entity's current legal situation.
What information do I need to provide if I received a letter indicating that the financial year is not registered?
You must provide the start and end dates of the entity's financial year.
For example:
- Financial year: from 01/01 to 31/12;
- Shortened financial year: from 01/01/2025 to 31/01/2025.
The dates provided must correspond to those stipulated in the articles of association or in the decision amending the entity's financial year.
Why do I need to change my address even though it has been registered this way for a long time and is identical to the address shown on my website?
The fact that an address has been registered with the RCS for a long time or appears on a website does not guarantee that it complies with the legal requirements applicable to information published in the RCS. The RCS must ensure the publication of accurate and complete information that allows the registered office of each entity to be clearly identified.
A request to bring the file into compliance may notably be issued where:
- the registered address is incomplete (for example: the street number, postcode or locality is missing);
- the registered address does not correspond to the official data in the National Register of Localities and Streets (CACLR) and therefore does not allow the entity's registered office to be correctly identified.
In these situations, the entity must provide a complete and accurate address that complies with the official references (street, number, postcode and locality) and complete the necessary formalities to bring its file into compliance.
The presence of an address on a website does not have the same legal effect as registration with the RCS. Information published in the RCS must comply with the legal requirements regarding the disclosure and identification of registered entities.