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.
2026 threshold, admissible events, role of the CSE, payroll processing and frequent errors: a complete guide to offering without weakening your social charges.
Paying interim dividends in France requires interim accounts certified by a statutory auditor showing distributable profit. This 2026 guide covers the conditions, the distributable-profit test and the 31.4% flat tax.
Complete 2026 guide to gym accounting: membership revenue recognition (deferred income), 20% VAT on commercial fitness clubs, prepaid cards, registered cash systems, and subscription law compliance.
Many SME managers make growth decisions without clear visibility on their actual margins by segment. A strategic audit distinguishes where your business creates value from where it destroys it, using concrete financial indicators — gross margin, EBITDA (EBE), working capital (BFR), and ROCE — and produces a prioritised action plan grounded in verified data.
Working as a micro-entrepreneur subcontractor in France in 2026 means navigating the 1975 Subcontracting Act, a mandatory URSSAF vigilance certificate above 5,000 € excl. VAT, micro-BIC/BNC turnover ceilings, the VAT franchise en base regime, and the ever-present risk of reclassification as an employee. This practice guide covers every mechanism — whether you are the subcontractor or the principal engaging one.
Monthly reporting is the primary management tool for any SME. Here is how to structure it, which indicators to track, and how to automate it in 2026.
Rooftop solar, full self-consumption or with surplus sale: capitalisation, depreciation, VAT, feed-in (obligation d'achat) revenue and the 100 kW IFER threshold. Accounting and tax treatment in practice.
When a coach brings real value to the entrepreneur, his limits, and how to articulate it with an accountant, mentor and creative advice.
Invoicing, cash, reporting, automation and controls: how to digitalise the finance function without unnecessary complexity. 2026 guide.
Commercial discount, BNC deduction, actual costs, fuel scale and vehicle taxes: how to think in 2026.
E-commerce accounting is not just about booking Stripe transfers. It involves choosing a tax regime, managing OSS VAT for EU sales, running a three-way order × PSP × bank reconciliation, and closing the books every month. This guide covers the fundamentals and the J+10 method we apply in client engagements.
Tips in French restaurants: exemption scheme, card tips, included service charge, bookkeeping and payroll — what every restaurant operator in France needs to know in 2026.
Find out everything about the transfer of charges in accounting with our detailed guide. Hayot Expertise, your accounting firm in Paris, helps you understand the nuances of accounting...
Opening a voluntary auction house in 2026 means filing a declaration with the Conseil des maisons de vente, meeting capacity conditions, holding a dedicated account, professional liability cover and a financial guarantee. The step-by-step guide.
2026 thresholds, contributions, VAT, social protection, status limits and creation aid: everything you need to know before becoming self-employed.
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