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.
Business accounts, cards, payments, currencies and pricing structure: a practical view of Revolut Business based on official documentation.
How to determine preferential origin, when to use REX, what is a RCO for and what evidence to keep to reduce customs risk.
How to account for bad debts in France: doubtful debtor reclassification, provision for impairment (account 491), definitive write-off (account 654), VAT recovery under CGI article 272, and IS deductibility conditions. Full 2026 guide with worked example.
France's CFE (Cotisation Foncière des Entreprises) is a local business property tax that catches many founders and SME owners off guard each December. This guide covers the tax base, minimum levy by revenue bracket, full-right and discretionary exemptions, the 1447-M filing deadline, and practical decision points — reviewed by Hayot Expertise, chartered accountants in Paris.
France's simplified judicial liquidation allows small businesses facing insolvency to close in six months. Eligibility thresholds, procedural steps, director liability and prevention alternatives — expert analysis by Cabinet Hayot Expertise, Paris.
Practical guide to identify and measure the 15 scope 3 categories: physical vs spend-based approach, supplier data collection, ADEME emission factors and reduction planning.
Majority manager of a SELARL (société d'exercice libéral à responsabilité limitée): self-employed TNS status, social contributions on dividends above the 10% threshold, technical remuneration now classified as BNC since the April 2024 tax doctrine, and practical arbitrage analysis. What the firm recommends before setting any figure.
Legal framework, mandatory content, expense reimbursement and pitfalls: the checklist to build a compliant remote work charter for your SME in 2026.
Tax reassessment notice: 30 days to respond, extendable by 30. Deadline, options, extension and pitfalls to avoid, explained step by step.
Choosing the right carrier for your Paris e-commerce business goes far beyond comparing rates per kilo. Delivery zones, Incoterms 2020, French chart of accounts treatment (account 6241), and VAT on shipping within and outside the EU: here is the structured analysis to secure your logistics flows and tax treatment in 2026.
Timeline, approved platforms (formerly PDP), Factur-X/UBL/CII formats, e-reporting obligations and penalties: everything French SMEs need to know and do before 1 September 2026 to comply with the mandatory B2B e-invoicing reform.
France's LFI 2025 slashes the micro-BIC allowance to 30% and caps turnover at 15,000 EUR for unclassified furnished tourist rentals. Full breakdown of the new rules, VAT, CFE and social contributions by Hayot Expertise.
DSO, DPO, factoring, reverse factoring, shareholder current account: 9 operational levers to reduce your Working Capital Requirement and secure your cash flow without taking on bank debt. 2026 guide by Cabinet Hayot Expertise, Paris.
How to respond effectively to a customer ESG questionnaire, gather evidence, structure data according to VSME or EcoVadis, and transform a constraint into a business advantage.
Restaurant payslips in France: HCR collective agreement (IDCC 1979), 39-hour week, overtime, HCR pay scales, meal benefit-in-kind at €4.25 per meal, fixed-term extras (CDD d'usage) and mandatory branch insurance. The complete 2026 guide.
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