291 articles in this category
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.
Turnover thresholds, filing obligations, instalments and cash flow: a comparison of the simplified and normal regimes, and how to prepare for the end of the simplified VAT regime on 1 January 2027.
CGV, CGU, liability, payment, data and execution of the service: how to structure clear and solid conditions of service.
VAT on the margin (Article 268) or the full price, the taxation option and reduced transfer duties under a resale commitment: the property dealer's VAT regime 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.
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.
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.
Property tax (owner), CFE (occupant): understand who pays what on business premises, tenant refactoring and impact on your business costs. Pitfalls to avoid.
France's e-invoicing reform goes operational: from 1 September 2026 every business must be able to receive electronic invoices. This guide covers the calendar, accepted formats, PDPs and the 2026 penalties.
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.
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.
Holiday vouchers (chèques-vacances) for French liberal professions in 2026: EUR 560 cap from 1 June, BNC deduction, TNS scheme. Legal framework and figures.
Pending credit notes (avoirs à recevoir) in France require separate treatment for accounting and VAT. Account 4098, Article 289 CGI, two-year VAT correction limit, e-invoicing rules from September 2026: a practical breakdown for non-French businesses operating in France.
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.
A personal tax adviser (conseiller fiscal) in France is not a luxury reserved for high-net-worth households. The moment your situation moves beyond a single employment contract — rental property, dividends, a foreign pension, an inheritance to plan — professional advice delivers measurable value. In 2026, France's Finance Act No. 2026-103 revised the income-tax scale (barème de l'impôt sur le revenu), pushed the flat tax (PFU) to 31.4 % and introduced a new property-investment incentive. Here is when and why to consult.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.