144 articles in this category
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.
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.
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.
Annexes 8 and 10, the cachet counted in hours, the 507-hour threshold, GUSO, Audiens and Congés Spectacles: how the payroll of a French intermittent entertainment worker is actually built in 2026.
Sole proprietorship, EURL or SASU: which status for a taxi driver and which taxation (BIC, corporate tax, 10% VAT, fuel excise, social cover)? Our 2026 read.
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.
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.
A video game studio often has to arbitrate between the video game tax credit and the research tax credit. Our take on choosing, without counting the same expense twice.
Buyer's premium added to the hammer price, seller's commission deducted, VAT on the commission or on the margin: here is how an auction price breaks down in 2026.
Creator Fund, sponsorships, affiliate income, brand gifts: how to declare your TikTok earnings in 2026 under each regime (micro, actual-basis BNC, SASU), which expenses to deduct, and which thresholds to watch before switching status.
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.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.