Samuel HAYOT
Chartered Accountant
A practical guide to the French tax compliance review for CEOs, foreign founders and finance teams operating in France.
Annual accounts appendix, company size and simplification thresholds: how to read your obligations in 2026.
E-invoicing mandate, cloud accounting software, workflows and ROI: the complete guide to accounting digitalisation for SMEs in France in 2026.
Existence, completeness, assessment, rights and obligations: the 7 ISA assertions explained, how the auditor tests them and their link with the risks of material misstatement.
Automation, detailed tests, control tests, documentation and limits: our reading of DataSnipper in 2026.
Find out how to terminate an accountant assignment at your own initiative. Follow our detailed steps and use our letter template for an effective breakup. Contact Hayot Expertise for support
The symbolic euro often hides abysmal debts. Complete guide to buying a company in difficulty for €1: risks, audit and rescue strategy.
What is a paid invoice? Find out why this mention is crucial for your accounting, your subsidies and your right to deduct VAT.
Income, expenses, SIG, EBE... Learn to decipher your income statement to measure the real profitability of your activity and manage your growth.
New ESRS standard: understand the double materiality analysis, pillar of the CSRD directive, and how it transforms the extra-financial reporting of your SME.
The GAP is the centerpiece of the transfer contract. Understand the threshold, ceiling and duration clauses to protect seller and buyer in 2026.
The practical corporate tax levers that matter in 2026: VAT, corporate tax, executive rémunération, tax credits and structure.
2026-2027 calendar, targeted operations, differences between e-reporting and e-invoicing and priority preparation points.
Subsidies, donations, regulated activities and special cases: when an association must appoint an auditor in 2026.
CSPE, TICFE, excise on electricity, periods, contact person and eligibility cases: clarify your rights in 2026.
How to bring your company's shares to a holding company without paying immediate tax? Decryption of articles 150-0 B and 150-0 B ter in 2026.
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