58 articles in this category
What 2026 changes for online sellers: the VAT framework (platforms liable for VAT, OSS, IOSS, the 10,000 euro threshold), a flat charge on small imported parcels, the move to electronic invoicing and the ViDA horizon. The full picture so nothing slips through.
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
IR-PME reduction, reinforced rates of 30 % to 50 % for young innovative companies, a new impact-innovation status: what France's Finance Law 2026 changes for anyone investing in or structuring a startup.
A 20% minimum effective tax on adjusted reference income above EUR 250,000 / 500,000, how it is computed, the December down payment and how it dovetails with the CEHR: what the CDHR really changes for high earners in 2026.
Deadlines by zone, service opening, automatic return, online filing requirement and an inflation-adjusted scale: the practical guide to the 2026 French income tax return campaign.
Net social amount, 2026 minimum wage and ceiling, single degressive general reduction, electronic payslip unless the employee objects: the 2026 payslip novelties explained and quantified by a chartered accountant.
The single degressive general reduction replaces the Fillon reduction on 1 January 2026. Step-by-step calculation: coefficient by headcount, frozen reference SMIC, cut-off at 3 times SMIC and payroll set-up pitfalls.
As French VAT moves from the CGI to the CIBS on 1 September 2026, which article references should your invoices show? Small-business exemption, intra-EU exemption, reverse charge: the right wording, the tolerance until end-2027, and how to update your templates safely.
An overview of headcount thresholds (11, 50 employees and beyond) and the social and tax obligations they trigger in 2026, including the five-year smoothing rule introduced by the PACTE Act and our reading of the points that cost the most when poorly anticipated.
The 2026 tax and payroll calendar designed for company directors: corporate tax, VAT, CFE, the annual tax package, payroll and personal income tax, with our reading of the trade-offs and the cash-flow pitfalls to anticipate all year.
France's electronic invoicing reform rolls out in stages by company size: reception from 1 September 2026 for everyone, issuance from 1 September 2026 for large companies and ETIs, then from 1 September 2027 for SMEs and micro-enterprises. Here is the full timeline and our watch points.
The 2026 briefing for restaurant owners: VAT rates by product and consumption mode, the tax treatment of tips, and the sector-specific payroll costs to plan for.
The 2026 update on VAT reverse charge for construction subcontracting: conditions, VAT-free invoicing, mandatory wording and how it ties in with e-invoicing.
France's 2023 pension reform is suspended in 2026. Frozen legal age, generations affected, payroll and end-of-career impacts: an employer-side overview.
The base and rates of self-employed (TNS) social contributions in 2026, and the 10% rule that subjects part of EURL and SARL dividends to social contributions.
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