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.
The French VAT group regime (CGI art. 256 C), in force since 2023, allows linked entities to form a single taxable person: one VAT return, one VAT number, intra-group neutrality. Cumulative financial, economic and organisational conditions, three-year irrevocable option, joint and several liability — analysis by Cabinet Hayot Expertise, Paris.
ESRS E1 decrypted: mandatory datapoints (GHG emissions scopes 1-2-3, transition plan, climate targets, internal carbon pricing). Everything you need to report under CSRD.
Bid bond, retention of guarantee, on-demand guarantee: how market guarantees work, weigh on your cash flow and how to negotiate them in 2026.
In 2026, accounting fees for an e-commerce site range from €100 to over €1,000 per month depending on the business profile. Price ranges by size, key cost drivers (VAT OSS, multi-currency, marketplaces, PSPs), a comparison of the main options and common traps: what a business owner needs to know before choosing an accountant.
252 theoretical working days, 9 public holidays on weekdays, forfait jours packages, RTT, and billable-day calculations: the complete 2026 working-day breakdown with figures for payroll budgets and freelance daily rates.
How an SME owner steers with financial indicators from their accounting: which KPIs to track, how often, from which sources, and the chartered accountant's role in making data reliable and interpreting it.
Is a subsidy subject to VAT or not? Tell a taxable price supplement apart from an out-of-scope balancing grant, and gauge the impact on your right to deduct.
Document collection, posting, matching, review, declarations, closing and reporting: the 7 steps of the accounting cycle with roles, tools and best practices for 2026.
VAT OSS/IOSS technical reconciliation workflow for multi-country marketplaces in 2026: Amazon Seller Central export, country mapping, rate verification, quarterly OSS declaration, and 10-year archiving. Analysis by Cabinet Hayot Expertise in Paris.
Business model, platform dependence, food cost, per-brand cost accounting and VAT: understanding and steering a dark kitchen in France in 2026.
Detailed comparison of the two leading French CSR labels: scope, maturity levels, validity period, costs and business value to help your SME choose the right label.
Campaign credit, short-term line, warrant, factoring: the solutions to finance a seasonal stock peak without straining your cash flow in 2026.
French employer obligations on health and safety: Article L4121-1, DUERP mandatory from the first employee, 40-year retention, psychosocial risk prevention and QVCT. What the regulations require in practice in 2026, including the four compliance gaps most commonly seen in small business files.
VAT recovered on a fixed asset is not final. Depending on the deduction coefficient, a repayment or an additional deduction may apply over 5 or 20 years.
Sector scales, EBITDA multiple, comparable method and registration duties under article 719 of the French Tax Code: Hayot Expertise's framework to value a French goodwill in 2026.
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