The key points regarding the official bulletin BOI-IS-DECLA-30-20-20-20171004 are:

The bulletin outlines the fiscal and accounting obligations for businesses subject to corporate income tax (IS) or business and commercial profits (BIC) tax regimes. It covers the specific obligations for businesses under the normal real tax regime, including the requirement to file tax returns and supporting schedules such as the simplified income statement (2033-B-SD), fixed asset schedule (2033-C-SD), and other forms.

The bulletin clarifies that the simplified reporting measures are intended to reduce the declarative obligations for small and medium-sized enterprises, but do not affect other legal and regulatory requirements for accounting and record-keeping.

It also notes that the simplified tax regime does not impact the ability to use super-simplified accounting methods under Article 302 septies A ter A of the French Tax Code, or the simplified VAT liquidation and collection regime. Overall, the bulletin provides guidance on the various fiscal and accounting obligations for businesses, depending on their tax regime, to ensure compliance with French tax law.