Closing your LMNP financial year in January: checklist

Closing the year (clôture) is when twelve months of entries become a balance sheet, a profit and loss account and a tax return pack. With an accountant, it happens in April behind your back. On your own, you do it in January, in about two hours if documents were uploaded as the year went by. Here is my checklist for the 2026 financial year, the one the app follows.

1. Gather the year’s documents

• Your platform exports: the Airbnb annual payout report (CSV) and the Booking reservation history. Check stays that straddle the end of December: a stay from 26 to 28 December paid in January belongs to 2026. On my 2025 year, that is exactly the stay my accountant had missed.
• Bank statements from January to December, if you have a dedicated account.
• The year’s loan schedule, or the interest summary your bank sends in January.
• The calls for funds from the building and the managing agent’s annual statement.
• The taxe foncière notice (received in September) and the CFE notice (November).
• Invoices: insurance, energy, internet, cleaning, repairs, small equipment, fees.
• If you’re registered with Urssaf, the year’s contribution calls.

The app keeps a list of what it expects and shows you what’s missing: no insurance for 2026, no taxe foncière, no October statement.

2. Check the entries

• Every stay is recorded gross (rent as income, commission as an expense) on the payout date, tourist tax excluded.
• No duplicates: a stay imported twice (from the CSV and from a statement) distorts the thresholds.
• Every expense has its document, and every document its entry. Pending entries are validated or deleted.
• Nothing personal has slipped into the expenses (see the list of deductible expenses).
• Security deposits received are not rent (account 419).

3. Book the year-end entries

This is the technical part, which the app does on its own from your data:

• Loan interest for the year, from the schedule, if it wasn’t entered instalment by instalment.
• Depreciation by component, prorated on a 30/360 basis.
• Accrued expenses (December invoices received in January) and prepaid expenses (insurance paid in December for next year), reversed on 1 January.
• Accrued income: a platform payout for December stays, received in January.

4. Calculate the taxable result

Accounting result, plus non-deductible CSG if you’re registered with Urssaf, the article 39 C depreciation cap with the deferred stock from previous years, then earlier losses (ten years). The carry-forwards from the previous year must be taken from last year’s form 2033-D: this is where a file taken over from someone else most often loses money.

5. Check before locking

Four checks I run before any year-end, which the app makes blocking: the balance sheet balances; fixed assets on the balance sheet match the depreciation schedule; the 2033-B result equals the 2031 result; adjustments have their counterpart. If one fails, you find out why. You don’t force it.

6. Produce and keep

• The year’s FEC, named SIREN + FEC + 20261231.
• The trial balance, the general ledger, the fixed asset register.
• The tax pack: 2033-A, B, C, D and 2031, and the boxes to carry to the 2042 C-PRO (5NA or 5NY).

Once closed, the year is locked: no entry moves, and documents received afterwards are attached to existing entries. The next year opens with the opening balances (balance sheet accounts at 1 January).

7. The dates

What	When
2026 year-end, FEC, tax pack prepared	January 2027, as soon as the last statements arrive
Filing of the 2031/2033 pack (EDI or EFI)	around 20 May 2027 (2nd working day after 1 May + 15 days)
Income tax return 2042 and 2042 C-PRO	late May to early June 2027 depending on the département; non-residents have their own online deadline
Social declaration (if registered with Urssaf)	with the income tax return, social section
CFE 2027	15 December 2027

If you live abroad, add one thing to the January list: make sure your access to the online professional space works from where you are, because the activation code is sent by post. See filing online in 2027.

Closing in January doesn’t mean filing in January: it gives you four months to review, and clean figures for your income tax return. That’s the whole point of not depending on an accountant’s calendar.

What Meublé does

Meublé lists the documents it expects for the year and flags what’s missing, books the year-end entries from your data, runs the four checks as blocking, and only then locks the year and produces the FEC and the tax pack.