Chartered accountant by sector of activity: accounting and tax specificities in 2026

Updated March 2026 ”“ Accounting and taxation are not uniform. Each sector of activity presents regulatory particularities, specific tax regimes and specific social issues. Here is an overview of the main sector specificities that you need to know.

The CHR sector is one of the most regulated and most controlled by the tax administration.

Accounting and tax specifics

• ▸Certified cash register: since January 1, 2018, all companies subject to VAT and making cash sales must use NF 525 certified software or cash register system (anti-VAT fraud law).
• ▸Multiple rate VAT: in catering, VAT varies depending on the type of service: 10% for meals consumed on site (reduced rate), 5.5% for takeaway or delivered meals (foodstuffs), 20% for alcoholic beverages.
• ▸Tips: since the law of August 16, 2022, voluntary tips paid to employees are exempt from social security contributions and income tax until December 31, 2024 (system to be verified for 2025-2026 with your accountant).
• ▸Food-in-kind benefits: flat-rate valuation for employees fed in the establishment.

Applicable collective agreement

The Convention Collective Nationale des CHR (IDCC 1979) sets the salary scales, working conditions and benefits specific to the sector.

Construction is a labor and subcontracting-intensive sector.

Accounting and tax specifics

• ▸Self-liquidation of VAT on subcontracting: since 2014, the VAT due for subcontracting work in the construction industry has been self-liquidated by the principal (the lessee). The subcontractor invoices HT and it is the project owner or the main company which declares and deducts the VAT.
• ▸Pro rata account: in new construction with parts exempt from VAT (social rental housing), a pro rata account between companies can be set up to distribute common charges.
• ▸Guarantee retention: construction markets often provide for a 5% guarantee retention on invoices, released at the end of the guarantee period (1 year minimum).
• ▸Bank guarantee: a deposit can replace the security withholding.

Specific social obligations

• ▸Bad weather leave: construction workers benefit from special compensation when the construction site is stopped due to bad weather (financing by a professional fund).
• ▸Paid construction leave: construction workers acquire their leave rights from professional leave funds (CIBTP, etc.) and not directly from the employer.

Doctors, lawyers, accountants, architects, notaries, pharmacists... The liberal professions often have a distinct tax and social system.

Tax regime: BNC or BIC?

• ▸Liberal professions in principle fall under the Non-Commercial Profits (BNC) regime, declared in 2035 (real regime) or in micro-BNC.
• ▸Certain professions can opt for the corporate form (SELARL, SELAS) and thus come under the IS.

Social system: TNS or equivalent employee?

• ▸Most liberal professions carried out in their own name or in SEL contribute to liberal professions pension funds (CARMF for doctors, CNBF for lawyers, CAVP for pharmacists, etc.) with specific rates and bases.
• ▸The liberal professional in a capital company can be assimilated as an employee (president of SELAS) or TNS (majority manager of SELARL).

VAT and online commerce

• ▸OSS (One Stop Shop): since July 1, 2021, e-retailers selling to individuals in other EU member states can use the OSS one-stop shop to declare and pay VAT for all these countries in a single quarterly declaration in France.
• ▸OSS trigger threshold: beyond €10,000 of intra-community distance sales, OSS is mandatory.
• ▸Import One Stop Shop (IOSS): for sales of goods imported from third countries whose value is less than €150, an IOSS counter allows VAT to be collected and declared upon entry into the EU.

Accounting for sales on marketplace

Accounting for sales on platforms like Amazon, eBay, or Etsy has specific features: recognition of turnover at the time of delivery, processing of platform commissions (charges), processing of returns.

Taxation of associations

Non-profit associations under the 1901 law are in principle exempt from IS, VAT and CET (territorial economic contribution). But this exemption is not automatic: it is based on the “4 P” rule:

1. ▸Product: the association does not offer a product or service competing with the commercial sector
2. ▸Public: the association is aimed at a public who cannot access similar services in the commercial sector
3. ▸Price: the prices charged do not fully cover the costs (non-profit)
4. ▸Advertising: the association does not use commercial advertising

Accounting obligations

• ▸Beyond €153,000 of public subsidies: appointment of an auditor mandatory.
• ▸Beyond €3,000,000 of resources: filing of accounts with the prefecture.

SCI (Real Estate Civil Society)

The SCI is subject by default to IR (income tax): the results are taxed directly in the hands of the partners at their TMI. The option for IS is irrevocable but allows real estate to be depreciated, thus reducing the tax base.

LMNP (Non-Professional Furnished Rental Company)

The furnished rental company benefits from the BIC (Industrial and Commercial Profits) regime. Under the real regime, he can deduct expenses and depreciate the property and furniture, often reducing the tax result to zero. Hayot Expertise manages more than 150 LMNP files in Île-de-France.

Goods dealers

Property dealers are subject to BIC and real estate VAT. Their purchase-resale operations are taxed as commercial acts, with VAT at 20% on the margin or on the total price depending on the case.

The Hayot Expertise firm supports companies in various sectors in Paris, Île-de-France and throughout France (remotely):

• ▸Catering and CHR: certified cash register, multi-rate VAT, CHR convention pay
• ▸BTP: VAT self-liquidation, withholding of guarantee, CIBTP
• ▸Liberal professions: BNC, SELARL, specialized pension funds
• ▸E-commerce: OSS, marketplace, cross-border accounting
• ▸Associations: 4 P rule, statutory auditing required
• ▸Real estate: SCI, LMNP, LMNP-LMP, property dealers

Each file is handled by a senior employee sector specialist, under the supervision of Samuel HAYOT, chartered accountant and auditor.

📍 58 rue de Monceau, 75008 Paris | 📞 01 48 48 24 14 | 📧 contact@hayot-expertise.fr

Contact us for support tailored to your sector