1 rue Louis GASSIN - 06300 NICE +33 (0) 4 93 83 08 76

Legal news

The management report is no longer necessary in small trading companies

Posted on December 14, 2018

Small business companies are henceforth exempted from establishing a management report at the end of each fiscal year.

 

More precisely, enterprises concerned by this m that, at the end of each fiscal year, do not exceed two of the three following thresholds :

 

-4 million euros balance sheet total ;

-8 million net turnover;

-50 employees (average).

 

This exemption applies to the fiscal years closed to counting from the 11th of August 2018.

 

Recall that hitherto, only small one-person businesses (EURL and SASU), whose sole partner, assumes stewardship or presidency, were exempt to establish a management report.

051118 The management report is no longer necessary in small trading companies

Ces articles peuvent vous intéresser

The operation and regulation of the lottery in different countries (France, United Kingdom, Italy)
Posted on June 27, 2025

The operation and regulation of the lottery in different countries (France, United Kingdom, Italy)

Info about cyber attacks
Posted on June 25, 2025

Info about cyber attacks

Withholding tax and tax credits: How does it work?
Posted on June 13, 2025

Withholding tax and tax credits: How does it work?

See all news
Musée National Eugène Delacroix
Yellowstone Association
Turtle conservancy
Les amis du musée