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.
Gross margin, markup rate, profit margin on price, contribution margin, break-even point: a complete guide to telling each metric apart, understanding its uses, and avoiding the pitfalls. Managing by the right margins changes the profitability trajectory of any business.
Building a smart financing mix at launch: personal contribution, love money, honour loan, bank loan, crowdfunding. The leverage of each block and the order to mobilise them, by your chartered accountant.
What are the real advantages and disadvantages of a holding company in 2026? Taxation, governance, costs and structuring errors.
Becoming a VTC driver in 2026: professional card, REVTC register entry, financial capacity of 1,500 euros, choice of legal structure and start-up costs, explained step by step.
E-invoicing, PDP, Factur-X, Chorus Pro: electronic invoicing becomes mandatory in France from 2026. Timeline, formats, solution selection and mistakes to avoid — the complete guide for SMEs and sole traders.
Information and prevention visit (IPV), legal timelines, enhanced monitoring, return-to-work visit: complete 2026 guide to mandatory occupational medical visits.
The three cash conversion cycle ratios explained: DSO (days sales outstanding), DPO (days payable outstanding), DIO (days inventory outstanding), their formulas and 7 concrete actions to accelerate cash and optimise working capital.
Discover how Hayot Expertise in Paris 8 supports business owners, entrepreneurs and property investors with tax, payroll and legal updates that turn technical information into strategic decisions — and why the firm's news reflects a genuinely advisory approach to accountancy.
When and how to switch from the French micro-enterprise to a SASU in 2026: thresholds, VAT, taxation, the cost of the move and the salary-dividend trade-off, with the figures.
Buying a taxi licence (ADS) in 2026: what price, how to finance it, how to record it under account 205, and why it is not amortised. Our accountant's view.
NetSuite is a powerful US ERP, but using it in France raises real challenges: PCG chart of accounts, FEC audit file, VAT rules, tax returns. Discover how to ensure compliance with an accounting bridge.
Unpaid fees, end of engagement, firm silence: when your French expert-comptable withholds your balance sheet, legal approval and filing deadlines keep running. A step-by-step guide to regaining control of your file.
Comprehensive guide to part-time employment contracts in France 2026: mandatory contract provisions, minimum 24-hour weekly requirement, supplementary hours limits and premiums, amendments, notice periods, and requalification to full-time status.
Not without risks. In a company, mixing personal and business funds exposes you to misuse of corporate assets, a prohibited debtor shareholder current account, and deemed distributions. In a sole proprietorship, it is tolerated but not deductible. Here are the proper mechanisms.
A de facto partnership (société de fait) is not a legal form anyone chooses — it is a qualification imposed by a court or the tax authorities when several people have acted like business partners without any formal structure. Unlimited joint liability, income-tax reassessment and URSSAF reclassification are the principal consequences. Here is what our practice sees in real files and how to avoid the trap.
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