Sector of activity
Association: accounting obligation, what you need to know
Does an association always have an accounting obligation? Basic rules, publication of accounts and cases with auditor.
Samuel HAYOT11 Dec 2025
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145 articles in this category
Does an association always have an accounting obligation? Basic rules, publication of accounts and cases with auditor.
Restaurant accounting should help manage margin, VAT, payroll and cash flow, not just produce year-end accounts.
How much does an accountant cost for a restaurant in 2026? Price range, specific CHR missions, multi-rate VAT, HCR convention pay: complete guide by Hayot Expertise.
VAT rates, cash register controls, food margin, payroll, delivery platforms and e-invoicing: a 2026 accounting guide for restaurants in France.
Advising and auditing French collectivités territoriales requires a detailed grasp of local public finance: gross savings, debt repayment capacity, the M57 framework, and the unified financial statement (CFU). This article maps the roles of each actor and provides a concrete numerical example.
Credit management for associations: methods, tools and best practices to secure collections, track unpaid invoices and protect your cash flow in 2026.
Can an association invoice? Yes, in some cases. Here are the points to check on taxation, lucrative activities, VAT and e-invoicing in 2026.
There is no Incoterms 2026 edition: the rules in force are Incoterms 2020, and the next revision is expected in 2030. Full chart of the 11 rules, who pays what, where risk passes, and how to write the clause correctly.
The term "patientèle" refers to the professional client base of a regulated liberal profession in France — doctors, lawyers, architects, physiotherapists, and similar practitioners. Buying one is a complex legal and tax operation, not simply a purchase of contacts.
Why a Paris restaurant operator needs a specialist accountant: measurable ROI, anonymised cases, VAT complexity, HCR payroll and 7 warning signals that it is time to act.
Subsidiary, branch or liaison office: the choice of legal vehicle determines how profits are taxed, how dividends flow back, and how much risk the parent carries. This article compares all three structures, explains permanent establishment risk, French transfer pricing rules, and the parent-subsidiary tax regime, with a worked example and a practical implementation checklist for 2026.
In 2026, accounting fees for an e-commerce site range from €100 to over €1,000 per month depending on the business profile. Price ranges by size, key cost drivers (VAT OSS, multi-currency, marketplaces, PSPs), a comparison of the main options and common traps: what a business owner needs to know before choosing an accountant.
Business model, platform dependence, food cost, per-brand cost accounting and VAT: understanding and steering a dark kitchen in France in 2026.
The Chief Financial Officer — known in France as the DAF (Directeur Administratif et Financier) — leads the full financial function: strategy, treasury, performance management, compliance, and investor relations. For SMEs that cannot justify a full-time hire, the fractional CFO model has become a credible alternative.
A 2026 accounting guide for self-employed doctors in France: BNC, 2035 tax return, SELARL, VAT, CARMF and practice management.
Our articles provide general guidance. For your specific case, describe your situation and Samuel HAYOT will reply in writing.