145 articles in this category
Six months' imprisonment and a 30,000 EUR fine, and the obligation is not limited to antique dealers. Who must keep a register of second-hand movable objects, what it must contain, and why it also secures your VAT position.
The French Council of State removed the 5% flat rate attached to the corporate office. For a dental surgeon in a SELARL, the split between technical remuneration taxed as non-commercial profits and the corporate office under article 62 must now be built and documented.
A dental patient base acquired up to 31 December 2029 can be depreciated, generally over ten years. Contributing your own to your company, however, is excluded. Price, financing, structure and pitfalls of buying a dental practice.
No profit threshold automatically triggers incorporation. What decides is the gap between what the practice generates and what the practitioner needs to live on, plus three parameters simulators leave out.
BNC framework and the 2035 return, technical equipment to depreciate, the sector 1 / sector 2 / OPTAM trade-off, the right time to move into a SELARL and CARMF pension contributions to provision: the management decisions specific to the self-employed cardiologist, and when to consult a specialist accountant.
Double-entry bookkeeping, the five annexes of the 2005 decree, the separate bank account, the works fund and the multi-year works plan: a practical guide for volunteer or cooperative property managers, and the signals that it is time to delegate.
T2A, GHS, PMSI: how a private clinic's revenue is built, from coded stay to cash collected, and how to secure activity reconciliation, billing rejections and cost-per-stay analytics.
Three payers, three tariff sections, a budget called an EPRD: an EHPAD's accounting is like no other. A manager's guide to the EPRD/ERRD/CPOM framework, the GMP and PMP indicators and the traps to avoid.
At the MIN de Rungis, a produce wholesaler's margin is shaped by waste, discounts, the 5.5% VAT rate and cash. How to read true profitability and manage the business week by week.
SEL, third-party payment, COFRAC accreditation, VAT exemption: why a medical biology laboratory's accounting is steered on margin, cash and compliance, and which ratios to track.
A real estate developer's accounting is kept by project, not by financial year: inventory and work in progress, result recognised over time or at completion, cash tracked project by project in off-plan (VEFA) sales.
Photographer in 2026: the line between author rights at 10%, art photography at 5.5% and commissioned work at 20%, the choice between BNC and BIC, the artist-author scheme and the VAT exemption thresholds.
Video game studio in 2026: how the video game tax credit (CIJV) works at 30%, the 6 million EUR cap, the CNC approval, eligible expenses and managing a gaming studio's cash flow.
Accounting for a bakery in 2026: how to split VAT between 5.5%, 10% and 20%, track margins by product family and handle unsold goods, step by step.
App Store, Play Store, in-app purchases, advertising: how to report your income, handle VAT under reverse charge with the platforms, and choose between micro and company.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.