Proposition de la Commission Européenne : Ajustement des Seuils de Classification des Tailles d'Entreprises

On 13 September 2023, the European Commission presented a draft directive to modify the criteria for determining the size of companies provided for in Article 3 of European Parliament Directive No 2023/34/UE.

En quoi consiste ce projet ? 

The European Commission proposes to increase the thresholds mentioned in the directive on public finances as follows:



Petites entreprises

Moyennes entreprises

Grandes entreprises

Total balance

≤ 450 000 € contre

≤ 350 000 € actuellement

≤ 5 000 000 € contre

≤ 4 000 000 € actuellement

 ≤ 25 000 000 € contre

≤ 20 000 000 € actuellement

> 25 000 000 € contre

> 20 000 000 € actuellement

Chiffre d'affaires

≤ 900 000 € contre

≤ 700 000 € actuellement

≤ 10 000 000 € contre ≤ € 8 000 000 actuellement

≤ 50 000 000 € contre

≤ 40 000 000 € actuellement

> 50 000 000 € contre

> 40 000 000 € actuellement


≤ 10

≤ 50

≤ 250

> 250


The figures concerning the number of employees remain unchanged for all categories of enterprises. This adjustment represents an increase of 25 %, which the European Commission considers necessary to take into account the evolution of inflation in the euro area. These rates were adjusted for the last time in 2013. In accordance with Article 3, paragraph 13 of the Financial Accounts Directive, the European Commission is required to review the rates at least every five years and, if necessary, to modify them.

Quand cette directive sera appliquée ? 

Les nouveaux seuils ajustés s'appliquerons aux exercices débutant le 1he Cependant, les États membres peuvent autoriser les entreprises à appliquer ce dispositif aux exercices commençant le 1he janvier 2023. 

Quelle seront les impacts ? 

The revision of the guidelines allows micro-entreprises and SMEs not to be subject to the EU provisions applicable to large companies concerning the publication of financial information. Micro-entities will benefit from an important simplification as they will be allowed to refrain from drafting an annex, while respecting the additional obligations in terms of disclosure. Small companies will be dispensed from preparing a management report. In addition, small and micro-entreprises will not be required to have their financial statements audited by a comptroller.


The most significant impact would be the exemption from the obligation to report on durability. From 2025 onwards, only companies that respect the criteria of large companies will have to produce a sustainability report. Thus, with the increase in the size criteria, the number of companies subject to this reporting obligation will decrease significantly.

If you have more questions, our experts-comptables franco-allemands are at your disposal in Paris and Bonn for personalised advice. In addition, we are happy to advise you throughout France and Germany by telephone and video conference. Votre expert-comptable franco-allemand FRADECO.

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