Samuel HAYOT
Chartered Accountant
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
Comprehensive guide to employer obligations when an employee is declared unfit by the occupational physician: active redeployment search, one-month deadline, salary resumption, exemptions from redeployment, and severance for occupational unfitness.
Inqom or MyUnisoft for AI pre-accounting in a French firm or SME: automation, open architecture, practice management, integrations and 2026 e-invoicing compliance. Objective selection criteria from a Paris-based practice.
A structured business plan, credible financial forecasts and the mistakes to avoid: our method and template to convince a bank or an investor in 2026.
Building a budget is not enough: monthly variance tracking is where value is created. Calculation, breakdown, root causes and reforecast, step by step.
Sole-practice BNC with form 2035 or a SELARL taxed under corporate income tax: how a French vet should decide in 2026, including CARPV impact, salary, dividends and the real switching factors.
Income tax déclaration 2026: opens April 9, deadlines from May 21 to June 4 by department. Full official calendar, penalties, and tips.
Thresholds €203,100 / €83,600, VAT exemption, 71/50/34% allowances, discharge payment, ACRE, CFE and 2026 e-invoicing: the 2026 trade-offs for Paris-based micro-entrepreneurs.
Master the 7 steps of dismissal for gross misconduct (notice, pre-dismissal hearing, legal 5- and 2-day deadlines, notification). Learn which procedural errors void dismissal and how to suspend an employee safely.
Odoo, Sage or Cegid for your SME's management ERP: modularity, accounting integration, cost, data sovereignty and deployment. Comparison and selection criteria.
Outsource to a French expert-comptable or hire in-house? A 2026 guide covering scope, mandatory engagement letter, typical fees, e-invoicing impact and file portability when changing firms.
Building a strong supplier network is about far more than price. Selection criteria, negotiation, diversification, payment terms and contract clauses: our firm's method to secure your supply chain.
A structured 4-step client dunning procedure, from preventive reminder to litigation, with the logic behind each template and the concrete calculation of penalties and the 40 euro indemnity.
For a SaaS publisher, a subscription collected in advance is not earned revenue: it is recognised prorata temporis through deferred income (account 487). A step-by-step method for revenue recognition, EU VAT (reverse charge, OSS) and MRR tracking.
When a contract changes provider, the staff follow: what Annex VII of the cleaning agreement changes for your payroll and your margin.
Holding company, LMNP, startup, outsourced CFO: discover why a specialist accountant delivers far more than a generalist or an online accounting software.
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