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.
Data extraction, pre-posting, anomaly detection, documentation and GDPR: which AI accounting use cases truly deliver value in 2026.
A practical 2026 guide to the 15 vital French shareholders agreement clauses, adapted to startups, SMEs, SCIs and buy-outs with legal, tax and financial angles.
Full legal procedure, transformation auditor requirements, costs from EUR 4,000 to 15,000, IS/IS tax neutrality versus IR/IS deemed cessation, director social status: an operational guide by Cabinet Hayot Expertise in Paris.
Lucca, PayFit or Silae in 2026: real pricing, DSN filing, French collective agreements, hybrid reverse payroll model and accountant control for SMEs.
Understanding ledger accounts — their classes, their logic, their journal entries — is a concrete skill that can be learned. A practical overview of available training paths, effective methods and common mistakes.
How an optician invoices eyewear, manages third-party payment receivables from CPAM and mutuals, applies the 100% Santé zero-copay framework, and handles 20% VAT correctly on glasses and contact lenses in France in 2026.
You have been running an SME for ten, fifteen or twenty years. You have built something solid. And now a nagging question crosses your mind...
Portfolio of 30 to 80 client files, team of 2 to 5 staff, EUR 45-65k gross salary in Paris with a tight market: everything on the accounting mission manager role in 2026.
Electronic invoicing 2026-2027, PDP vs PPF, 99% accurate OCR, AI agents, DSP2 open banking, Pennylane/Qonto/Silae/Agicap stack: practical mapping of partner solutions for an SME in Paris, with 6-18 month ROI.
Currency hedging for SMEs: natural hedging, forward contracts, accounting under PCG and IFRS 9. The owner's practical guide to managing FX without becoming a trader.
A complete 2026 guide for French employers: A1 form, framework agreement, tax residence (article 4 B CGI), bilateral treaties, payroll and permanent establishment risk.
20% VAT, NF525-certified till, cash ceiling and tight energy-cost tracking: the key points to keep a dry-cleaner's accounts in 2026, including micro and franchise cases.
Box 1GB on the French income tax return (form 2042) concentrates Article 62 CGI income for SARL majority managers and sole shareholders of EURL subject to income tax. The 10% professional expenses allowance, deductible SSI contributions, the difference between box 1AJ (salaries) and box 2DC (dividends): a structured analysis from the firm to ensure nothing is mis-declared.
A sponsorship offer can accelerate the acquisition, provided it is clear, traceable and legally clean.
A video game studio often has to arbitrate between the video game tax credit (VGTC, French CIJV) and the research tax credit (French CIR). Our take on choosing, without counting the same expense twice.
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