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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

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