GlossaryTax
What is the French liasse fiscale?
The liasse fiscale is the set of returns and schedules a company files with the French tax authority at year-end. It is what converts book profit into taxable profit.
In practice, in France
The package is filed with the DGFiP through the EDI-TDFC channel, via an EDI partner or a chartered accountant — paper filing is no longer accepted for nearly all companies. Schedule 2058-A carries the add-backs and deductions that separate book profit from taxable profit, and that is where most audit disagreements sit.
In Odoo
Odoo does not produce the package. It produces what the package needs: a correct trial balance, accounts mapped to the French chart of accounts, and a closed period. The step from trial balance to filing happens in a dedicated tool or at the firm — and its quality depends entirely on how clean the chart of accounts was kept upstream.
Common mistakes
- Treating book profit and taxable profit as the same figure; the package exists precisely to reconcile them.
- Waiting until year-end to discover the chart of accounts does not map to the filing schedules.
- Treating the annexes as optional: they carry the detail an audit reads first.
These definitions are for guidance and do not replace professional advice. Each entry carries its last-updated date. Filing deadlines are not listed here: they change every year and live in the tax calendar.