202 articles in this category
French LME rules set a 60-day maximum for B2B invoices. Late payment penalties are automatic, a EUR 40 flat fee applies from day one of delay, and the DGCCRF can fine companies up to EUR 2 million. What every business operating in France needs to know.
How to account for bad debts in France: doubtful debtor reclassification, provision for impairment (account 491), definitive write-off (account 654), VAT recovery under CGI article 272, and IS deductibility conditions. Full 2026 guide with worked example.
Timeline, certified PDP platforms, Factur-X/UBL/CII formats, e-reporting obligations and penalties: everything French SMEs need to know and do before 1 September 2026 to comply with the mandatory B2B e-invoicing reform.
A paid invoice ("facture acquittee") is a standard French commercial invoice stamped or signed "Pour acquit" by the supplier after receipt of payment. It extinguishes the debt, serves as proof of payment under French civil law and justifies VAT deduction. Here is everything you need to know for 2026.
Accounts 6228, 6311, 7588, CFP levy (0.55 % or 1 %), OPCO reimbursement, director training tax credit under CGI art. 244 quater M: how to account for professional training in France in 2026, with a worked example and the analysis of Cabinet Hayot Expertise in Paris.
OSS VAT undeclared, Stripe fees ignored, marketplace VAT misunderstood, drop-shipping flux unanalysed, DAS2 affiliation omitted: ten recurring accounting mistakes specific to e-commerce that expose online sellers to a tax audit or penalty in France in 2026. Analysis and corrections by Cabinet Hayot Expertise in Paris.
Retention money misclassified as an expense, reverse-charge VAT on subcontracting ignored, poor job-costing cut-off, erroneous CIBTP DSN: ten sector-specific accounting mistakes that expose French construction companies to tax and social security reassessments in 2026, analysed by Cabinet Hayot Expertise in Paris.
Bookkeeping, tax, payroll, management reporting and outsourced CFO: how to choose the right accounting and finance services in France in 2026, with 2026 fee benchmarks, a side-by-side comparison of firm versus outsourced CFO, and a practical framework to set the right scope.
Since French decree 2024-152, the accounting annex thresholds have been raised significantly. Micro-enterprises, small and medium companies face different obligations. This guide explains who is exempt, who files a simplified annex, and how the two-out-of-three threshold rule works across two consecutive financial years.
Accounting expertise, audit, dialogue and management support: what a listening team really changes in 2026.
Automation, tests of detail, tests of controls, audit documentation, pricing, ROI, NEP compliance and alternatives: our complete 2026 review of DataSnipper for external and internal audit teams operating in France.
Existence, completeness, assessment, rights and obligations: the 7 ISA assertions explained, how the auditor tests them and their link with the risks of material misstatement.
How much does a French chartered accountant really cost in 2026? Benchmarks by profile, fee breakdown, engagement letter and clear comparison framework.
The 153,000 € threshold is only the starting point. French associations can become legally required to appoint a commissaire aux comptes for subsidies, tax-deductible donations, economic activity, or paid directors — each assessed separately. A complete 2026 guide.
7 criteria, 2026 fee ranges, engagement letter checklist and red flags: a practical guide to choosing a chartered accountant (expert-comptable) suited to your business in France — whether you are starting out or considering a switch.
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