144 articles in this category
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.
Professional card, REVTC register, financial capacity of 1,500 euros, choice of legal structure and VAT on the vehicle: the full roadmap to launch your VTC business in 2026.
Buying a taxi licence (ADS) in 2026: what price, how to finance it, how to record it under account 205, and why it is not amortised. Our view.
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.
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.
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.
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