144 articles in this category
A consultant invoicing foreign clients follows precise VAT rules: reverse charge for intra-EU B2B, out-of-scope services for non-EU, and a DES return from the very first euro. Method, mandatory invoice wording and evidence to keep.
Since the 2024 income year, a SEL partner's technical compensation falls under non-commercial profits (BNC, article 92 of the CGI) rather than salaries. Reporting, social and VAT consequences for lawyers.
Sole-practice BNC with form 2035 or a SELARL taxed under corporate income tax: how a French vet should decide in 2026, including CARPV impact, salary, dividends and the real switching factors.
For a SaaS publisher, a subscription collected in advance is not earned revenue: it is recognised prorata temporis through deferred income (account 487). A step-by-step method for revenue recognition, EU VAT (reverse charge, OSS) and MRR tracking.
When a contract changes provider, the staff follow. What Annex VII of the cleaning agreement changes for your payroll, your social liabilities and your margin by site.
Bread at 5.5%, an eat-in sandwich at 10%, chocolate at 20%: why one display window mixes three VAT rates, and how to split the till without inviting an inspection.
VAT split, tourist tax, a concentrated season, a rental fleet to depreciate: the four accounting reflexes that set apart a well-run open-air hospitality business.
CNAPS approvals, night-shift payroll and IDCC 1351 premiums: why a private security company needs an accountant who truly knows the sector.
A product received in exchange for a post is taxable income in kind at its market value. Counterpart test, valuation, accounting treatment and proof to keep to stay compliant.
Collaboration redevance or fee retrocession: a physiotherapist must separate these flows, their VAT and their bookkeeping to secure the 2035 and DAS2 returns.
Useful lives, straight-line method, VAT-inclusive base and entries: how to depreciate a dental practice's technical equipment in a SELARL, from chair to cone beam and CAD/CAM.
Rents, flat-rate or actual-expense, LMNP, IFI above 1,300,000 euros: the tax landscape of the multi-property landlord, with regime-by-regime trade-offs and 2026 pitfalls.
Fares at 10%, Uber commission reverse-charged at 20%, deductible vehicle: a practical guide to a ride-hailing driver's VAT, with a worked example and mistakes to avoid.
Corrective lenses at 5.5%, frames at 20%: how to split the VAT of an optical equipment without undervaluing the frame, method and worked example.
Multi-entity consolidation, parent-subsidiary regime, intra-group flows, CIF status: what the accountant truly brings to a single or multi family office.
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