269 articles in this category
France's 2026 tax refund follows a three-stage calendar: a 60% advance paid in January, a summer settlement after the tax notice arrives, and a potential September clawback if the advance exceeded the actual credit due.
Form 3519-SD, refund thresholds (€760 normal scheme, €150 simplified scheme), the 31 December N+2 filing deadline and appeals: the full procedure to recover a non-offsettable VAT credit.
Monthly CA3, annual CA12, instalment payments, VAT credit refund, late filing penalties and error correction rights: the operational guide to French VAT returns, updated 2026 by Hayot Expertise (Paris).
Property tax (owner), CFE (occupant): understand who pays what on business premises, tenant refactoring and impact on your business costs. Pitfalls to avoid.
A family SARL (SARL de famille) allows close relatives to run a commercial or furnished rental activity together under personal income tax — with no time limit on the option. Here is what you need to know before setting one up in France.
TASCOM 2026: a tax on retail businesses with over 400 m² sales floor and €460,000+ turnover. Learn the 5.74–34.12 €/m² scale, surcharges for large stores, and how to file the tax return.
Electronic invoicing becomes mandatory in France from 1 September 2026. Beyond the obligation, it delivers real gains in payment times, cash flow and tax control. Here is how to treat it as a performance project.
Skills-based philanthropy lets any French company second employees to a public-interest body and claim a 60% tax reduction. Since Law 2024-344, valuation is capped at 3× the monthly social-security ceiling per employee.
Article 200 quater C, €500 ceiling, smart T2 station, IRVE certification, co-ownership, ADVENIR, box 7ZQ: what a Paris-based taxpayer must arbitrate in 2026.
The 2026 CICo refunds 40% (50% for SMEs) of expenses entrusted to an approved research organisation, capped at €6 M. Conditions, calculation, extension and difference with the CIR.
CGV, CGU, liability, payment, data and execution of the service: how to structure clear and solid conditions of service.
When you start paying VAT depends on three factors: crossing the exemption threshold, opting for VAT voluntarily, or your filing regime. Here are the key dates and the first deadline in 2026.
IOSS VAT obligations for e-commerce in 2026: €150 threshold, IOSS intermediary, interaction with OSS, ViDA impact. Legal framework and quantified trade-offs.
Three simple rules as a percentage of turnover to reserve for social contributions, income tax, and VAT payable, depending on your business structure. Avoid cash flow surprises.
Micro-BIC or actual-expenses regime: the right choice depends on your real figures, not on perceived simplicity. Learn how to compare the flat-rate allowance, deductible costs, depreciation and 2026-2028 thresholds before committing to a regime.
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