83 articles in this category
Tobacco, FDJ gaming, press and bar: a French bar-tobacconist blends streams of different accounting nature. Here is how to isolate the tobacconist rebate, commissions and VAT, account by account.
VAT on dental care and prosthetics, depreciation of the chair and imaging equipment, 2026 CARCDSF contributions, SELARL dividends: the operational accounting of a French dental practice.
Regulated margin scale, 2026 dispensing fees, VAT at 2.1%, 10% and 20%, third-party payer receivables and inventory: the accounting mechanics of a French community pharmacy.
Time-and-materials or fixed-price, percentage-of-completion, onerous-contract provisions, VAT and the R&D tax credit: how an IT services firm recognises revenue in 2026.
Front and back margins, year-end rebate accounting (accounts 609/709), commercial cooperation, and the LME and EGalim framework: the 2026 accounting guide for mass retail.
VAT chargeability on deposits, recording customer advances, subcontracting suppliers and per-project cash management: event-agency accounting in 2026.
How to account for a franchise entry fee (a depreciated intangible asset) and royalties (expenses), handle VAT, and comply with pre-contract disclosure rules in 2026.
2026 accounting guide for food SMEs: inventory valuation (WAC, FIFO), loss and shelf-life recognition, food VAT rates (5.5/10/20%), depreciation and regulatory traceability.
Diesel excise reimbursement, annual heavy vehicle tax, VAT on transport services: complete guide to the tax and accounting obligations of road freight transporters in 2026.
Percentage-of-completion revenue recognition (French GAAP), work-in-progress, the 30% research tax credit and the 20% innovation tax credit: the 2026 guide for engineering firms.
Hoguet law, professional card, financial guarantee, escrow account and commission accounting: the 2026 accounting guide for the real estate agency.
Coach status, VAT on coaching (taxable) versus training (exempt on DREETS attestation), Qualiopi and access to funding: the 2026 tax guide for coaches.
Calculating your day rate, choosing between micro-BNC, EURL and SASU, controlling costs and dividends: the 2026 tax and social guide for the independent consultant.
2026 guide to accounting for architecture practices in France: stage-based revenue recognition (MOP phases), 20% VAT on all architectural fees, decennial liability insurance obligations, and the BNC versus corporate structure decision — with worked examples and a VAT threshold of EUR 37,500 for services.
2026 guide to depreciation of imaging equipment (CT, MRI, ultrasound) in SELARL, financing with lease vs loan, imaging joint venture, and VAT policy for medical professionals.
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