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.
Organise the monthly collection of variable elements (overtime, absences, bonuses, advances): transmission calendar, single file, controls before and after the payslip, and corrective DSN.
A realistic budgeting process for SMEs: calendar, assumptions, line-by-line build and variance tracking. A complete method to turn the annual budget into a genuine management tool in 2026.
Tobacco, FDJ gaming, press and bar: a French bar-tobacconist blends streams of different accounting nature. Here is how to isolate the tobacconist rebate, commissions and VAT, account by account.
The number-backed signals to leave the micro-business regime in 2026 (thresholds, VAT, real costs) and the method to switch to a SASU or EURL without disrupting your activity.
An expert formula for creating your business in 2026: when support becomes profitable on the choice of status, taxation and formalities.
There is not always a strict legal trigger, but certain business stages make professional accounting support far more valuable.
NIS2 in France for SMEs in 2026: essential vs important entities, size thresholds, governance duties, ANSSI 24h/72h incident notification and penalties up to EUR 10m or 2% of global turnover.
Checklist for setting up a Silae file: company and identifiers, collective agreement, retirement and insurance funds, employee profiles, rules and first-payslip controls before the DSN.
Calculate your break-even point and break-even date, interpret them and find the levers to lower them: step-by-step method, formulas, worked examples and sensitivity analysis to manage your SME in 2026.
VAT on dental care and prosthetics, depreciation of the chair and imaging equipment, 2026 CARCDSF contributions, SELARL dividends: the operational accounting of a French dental practice.
A structured, free method to scope your market: TAM SAM SOM sizing, competition, personas, field survey and pricing, using reliable French public data sources.
Time savings, cost reduction, GDPR compliance and legal archiving: discover why accounting dematerialisation has become essential for SMEs in 2026 and how to implement it in practice.
Revenue thresholds of EUR 203,100 and EUR 83,600, URSSAF contribution rates, micro-tax allowances, liberatory IR payment, VAT exemption and switch to the real regime: the key rules for French micro-entrepreneurs in 2026, explained by Cabinet Hayot Expertise in Paris.
From employer registration to the first payslip: prior declaration, contract, collective agreement, software-or-firm decision, configuration and monthly social declaration. The full payroll journey for a small business hiring for the first time in 2026.
Regulated margin scale, 2026 dispensing fees, VAT at 2.1%, 10% and 20%, third-party payer receivables and inventory: the accounting mechanics of a French community pharmacy.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.