167 articles in this category
A complete guide to provisions for risks and charges under French accounting rules (PCG) and tax law (CGI art. 39-1-5). Covers journal entries, cumulative deductibility conditions, practical cases (employment litigation, customer warranties, end-of-career benefits), and what the tax authority examines. By Hayot Expertise, expert-comptable in Paris.
Mandatory PCG Art. 311-2 method for fixed assets with distinct useful lives. Building decomposition, accounting entries, tax deductibility under CGI Art. 39-1-2°, IFRS IAS 16, and practical cases for SCI and professional real estate. Hayot Expertise, Paris.
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.
VAT misclassified across 10%/5.5%/20% on the same order, staff tip exemptions incorrectly handled in payroll, non-compliant NF525 POS system, right-to-lease wrongly depreciated, erroneous HCR payroll DSN: ten sector-specific accounting mistakes that expose French restaurant owners to tax and social security reassessments in 2026, analysed 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.
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