292 articles in this category
Three VAT rates coexist in a French supermarket, and the boundary is not where most operators expect. Reduced-rate exclusions, the immediate-consumption rule, till configuration and filing frequency.
The typical structure of the French contribution auditor's report, what it certifies (non-overstatement), engagement timing and registry filing.
The single 25,000 euro VAT exemption threshold has been dropped. In 2026, the exemption stays at 37,500 euros for services and 85,000 euros for sales. Here is the full picture: timeline, thresholds actually in force, crossing rules and trade-offs.
95 % tax integration, parent-subsidiary regime at 1.25 % effective tax, cash pooling and LBO: how to turn several stores into a real retail group.
Storing through Amazon FBA in several EU countries triggers local VAT registrations the OSS does not cover. Distance sales, stock transfers, IOSS, costs and timing: the full 2026 picture.
Public grants received for research are deducted from the R&D tax credit base, whether acquired or repayable. Forgetting this exposes you to a reassessment: method, worked example and 2026 watch points.
Default BNC, micro-BNC vs full 2035 declaration, switching to corporate tax via SELARL/SELAS, fiscally transparent AARPI, the new SPE created by Ordinance 2023-77, capital-gains on practice sale, Madelin retirement caps: the 2026 tax map of a Paris-based private practitioner, by Cabinet Hayot Expertise in Paris.
Social audit, payroll, recruitment or training: an HR consultant juggles different VAT regimes. Allocation, deposits, subcontracting and rebilled expenses, the 2026 guide.
Article 261-4° 1° CGI exemption, aesthetic acts subject to 20 %, deduction prorata, €37,500 base franchise, SCM under Article 261 B, mandatory invoice mentions under Article 289, 2026-2027 e-invoicing calendar: VAT and invoicing for the private doctor in Paris, decoded by Cabinet Hayot Expertise.
BNC or SELARL, micro-BNC or actual regime, sector 1/2/3, switch to corporate tax, capital gains on practice sale: the full tax trade-off for a private doctor in Paris in 2026, by Cabinet Hayot Expertise.
How to combine Sqalie and a French chartered accountant to measure real net margin by channel (Shopify, Amazon, marketplaces), automate three-way reconciliation (order/PSP/bank), manage deferred chargebacks and produce country-by-country OSS/IOSS VAT reporting — with a worked example on a EUR1m multi-channel e-commerce business.
SRP+ bans reselling a food product below its purchase price plus 10 %. The 2026 rules, the extension to 2028, the documented exceptions and the impact on back-margin accounting.
France's tax compliance review (ECF) has an accredited provider check ten sensitive tax points before any audit. A report is filed with the tax authority and the good-faith director is protected. What the ECF covers.
An office, a local team or a dependent agent can create a permanent establishment in France and make a foreign company taxable there. The warning signs for SaaS founders, freelancers and international groups.
From Series B onwards, some funds accept buying part of the founder's shares. Well sized, founder secondary secures wealth without breaking alignment. Poorly sized, it sends a negative signal and triggers heavy taxation.
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