83 articles in this category
2026 tax guide for physiotherapists: BNC (sole practice) vs SEL/SELARL (company). VAT exemption for therapeutic acts, CARPIMKO contributions, micro-BNC threshold and arbitrage.
Complete guide for self-employed nurses: BNC regime, micro-BNC vs filing (2035), retrocession accounting, CARPIMKO, deductible expenses, VAT exemption, and DAS2. Secure your accounting in 2026.
VAT exemption for care services, 20% VAT on corporate and expert-assessment work, micro-BNC vs déclaration contrôlée and the Mon soutien psy reimbursement scheme: the 2026 tax and accounting guide for self-employed psychologists in France.
Complete 2026 guide to bookshop accounting: the fixed book price law (loi Lang), publisher margins, 5.5% VAT on books, return rights, and VAT mixed-rate compliance.
Complete guide for salon owners: tips tax exemption through end-2028, 20% VAT on services and product resale, NF525 certified till, cash limits, and collective-agreement payroll (IDCC 2596).
Complete guide to an osteopath's tax status in France: BNC classification, VAT exemption for therapeutic acts, micro-BNC vs real-basis accounting, social contributions and business structures.
20% VAT, NF525-certified till, cash ceiling and tight energy-cost tracking: the key points to keep a dry-cleaner's accounts in 2026, including micro and franchise cases.
How an optician invoices eyewear, manages third-party payment receivables from CPAM and mutuals, applies the 100% Santé zero-copay framework, and handles 20% VAT correctly on glasses and contact lenses in France in 2026.
Two mutually exclusive funding models (PAJE/CMG vs PSU), VAT exemption, and three profitability levers: running a micro-daycare depends on choosing the right model and controlling costs.
Complete 2026 guide to gym accounting: membership revenue recognition (deferred income), 20% VAT on commercial fitness clubs, prepaid cards, registered cash systems, and subscription law compliance.
How to correctly record revenue and Booking or Expedia commissions, handle VAT reverse charge, and measure the real impact of OTAs on your net RevPAR in 2026.
2026 tourist tax rates by hotel star rating, departmental and regional surcharges, exemptions, and the correct accounting treatment through account 447 (not revenue, not VAT base).
Playing music in a café-bar triggers two separate royalties: SACEM (authors' rights) and SPRÉ (equitable remuneration for performers and producers), both collected through a single declaration. Here are the 2026 flat-rate tariffs, available discounts, accounting treatment and common mistakes.
ADR, occupancy, RevPAR, TRevPAR, GOPPAR: a worked, numbers-driven method to steer hotel profitability in 2026, beyond room revenue alone.
Beverage cost measures what your drinks cost relative to their net sales. Formula, target ratios by category, a worked cocktail example, free pouring, rolling inventory and theoretical-vs-actual variance: the complete method for managing a bar's margin.
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