Samuel HAYOT
Chartered Accountant
Pre-sale dividend, cash left in the price, or a holding-company contribution: the fate of excess cash is decided before the letter of intent, and the gap runs into tens of thousands of euros. A French chartered accountant's method.
Gross vs net revenue, commission, reverse-charge VAT, refunds and bank reconciliation: the method to account for and steer delivery-platform sales.
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.
When can an SARL distribute dividends, how are they taxed and what pitfalls should the manager avoid in 2026?
French income tax returns open on 9 April 2026. The online deadline runs from 21 May to 4 June depending on your department, and non-residents file by 21 May. Full calendar, paper-filing exception, late penalties and how to correct a return already filed.
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.
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.
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