144 articles in this category
Rooftop solar owned by a company: capitalisation, depreciation, VAT, feed-in (obligation d'achat) revenue, investment grant and the 100 kW IFER threshold. Accounting and tax treatment, step by step.
Opening a voluntary auction house in 2026 means filing a declaration with the Conseil des maisons de vente, meeting capacity conditions, holding a dedicated account, professional liability cover and a financial guarantee. The step-by-step guide.
Setting up a guarding or surveillance company requires three separate CNAPS authorisations. Here is the procedure, the director's approval conditions and the timeline to anticipate.
Price limit, reimbursement base and out-of-pocket cost of a hearing aid in 2026: adult and under-20 schedule, what 100 % Santé covers, and the real impact on a hearing centre's cash flow.
Becoming a CPAM-approved taxi opens access to seated patient transport, but requires a convention, a local quota, a discount and third-party payment. What it really changes for your bookkeeping and cash flow.
On 1 July 2026, the commissaire de justice becomes the single profession born from the merger of bailiffs and judicial auctioneers. What it really changes.
2026 base amounts of the IAE per-post subsidy by structure, the agreement requirement, the PASS IAE and the correct posting to account 74 to keep an SIAE's accounts clear.
State diploma, ARS and RPPS registration, choice of legal status, multi-rate VAT, 100 % Santé and third-party payment: the concrete path to opening a hearing-aid centre in 2026, seen by our firm.
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.
Which type of SIAE to choose, association or commercial company, how to secure conventionnement with the State and build a mixed market-plus-subsidy economic model.
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.
Rates of 25 % and 10 %, expenses incurred in France, two-stage CNC approval and the public-aid ceiling: what delegated producers must frame to secure the tax credit.
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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