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.
VAT deduction coefficient: product of three coefficients, calculation method, partial taxable person versus partial payer, and adjustments explained.
OSS/IOSS VAT, marketplaces, dropshipping, returns, stock, payment reconciliation and French e-invoicing for e-commerce businesses.
A paid invoice ("facture acquittee") is a standard French commercial invoice stamped or signed "Pour acquit" by the supplier after receipt of payment. It extinguishes the debt, serves as proof of payment under French civil law and justifies VAT deduction. Here is everything you need to know for 2026.
A complete method for structuring monthly and quarterly financial reporting: P&L/balance sheet/cash flow content, recipients, Pennylane/Finthesis/Pigment tools, closing calendar and practical cases for SMEs, startups and groups.
From August 2026, French law requires at least one environmental criterion in public contracts. SPASER becomes mandatory for public buyers above 50 million EUR. How SME suppliers and public authorities can prepare for compliance and seize opportunities.
Pay slips, DSN, net social amount, employer and employee contribution rates, salary-versus-dividends arbitrage: the 2026 payroll management guide for founders and SMEs operating in France. Covers the reformed general employer exemption, monthly process, outsourcing trade-offs and what URSSAF checks first.
Dividends or salary in 2026: the calculation method to decide based on your status, your tax bracket and your social protection needs.
France's temporary LFI 2022 tax deduction for goodwill acquired between 2022 and 2025, PCG accounting entries, annual impairment testing, and the gain-on-sale mechanics every buyer must understand.
The FEC (Fichier des Ecritures Comptables) is France's mandatory standardised accounting export, required on day one of any DGFiP tax audit. This guide covers the 18-column structure, LPF L74 penalties, ECF articulation, and 2026 e-invoicing coexistence : by Hayot Expertise in Paris.
Monthly dashboards, core KPIs, digital tools (Pennylane, Finthesis, Pigment), 13-week cash flow plans and fractional CFO: the complete methodology for SME financial steering in France in 2026, by Hayot Expertise in Paris.
Green loan overview for SMEs (Bpifrance, banks, green bonds): eligibility criteria, ESG KPI incentives, and structuring your application in 2026.
Delegation of authority: validity conditions, its effect on the director's criminal liability, and the clauses needed for it to hold up in court.
Conditions for a provision to be deductible, provisions systematically rejected on audit, taxable reversal and the filing obligation: what a director must secure at year-end, seen by a chartered accountant.
Does an association always have an accounting obligation? Basic rules, publication of accounts and cases with auditor.
The French long service medal (médaille d'honneur du travail) in 2026: four tiers from 20 to 40 years, application deadlines, conditional employer bonus, social contribution exemption maintained until 31 December 2026, and income tax exemption abolished from 1 January 2026 by the 2026 Finance Act.
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