Chartered Accountant Architect — Cabinet Hayot Expertise

The profession of architect combines artistic creation and heavy technical responsibility, which results in particular accounting management. Whether you practice alone as a freelancer (BNC regime, declaration 2035) or in an architectural company (EURL, SARL, SAS), the tax issues revolve around the recognition of fees and the weight of professional insurance (ten-year).

Self-employed architects switch to the real regime as soon as their income exceeds €83,600 (2025 threshold). For those working in co-contracting or with subcontractors, VAT management and monitoring of financial flows between partners are critical to avoid cash flow mismatches. The management of fees, often collected at a fixed rate depending on the progress of the phases (APS, APD, PC, DCE), requires rigorous analytical monitoring to measure the real profitability of each agency.

Finally, registration with the Order (CNOA) and social contributions (Urssaf and Cipav) impose a strict reporting schedule. The choice between remaining in BNC or moving to an architecture company is a strategic decision which directly impacts your social protection and your investment capacity.

Accounting and tax returns (2035 or IS)

We manage all of your accounts, whether you are on the BNC or IS regime. We prepare your annual tax return and ensure compliance with the specific rules of regulated liberal professions.

Monitoring of co-contracting and invoicing

We help you structure your co-contracting contracts and manage the associated financial flows. We record the fees collected on behalf of third parties and secure your management of VAT on collections.

Optimization of remuneration and status

Is it better to be in SAS (employee status) or in SARL (TNS status)? We carry out comparative simulations to optimize your net cash flow and your retirement protection according to the growth of your agency.

Profitability analysis per project

Thanks to our digital tools, we can set up simplified analytical monitoring to understand which projects (housing, tertiary, public markets) are the most profitable for your structure.

Management of ordinary and social contributions

We ensure the link with the Order of Architects for your mandatory declarations and manage the anticipation of your social charges (CIPAV, URSSAF) to smooth your cash outflows.

Located a stone's throw from the Monceau district (Paris 8), our firm understands the codes and needs of our clients. We focus on transparency and technology via the Pennylane platform, which allows you to manage your supplier invoices and collections in real time.

Samuel Hayot and his team offer guaranteed responsiveness within 24 hours. We know that responsiveness is key in your business, whether to respond to a call for tenders or to launch a new project. We supported an agency in the 17th arrondissement in its transformation from an individual company into a SASU, making it possible to optimize the payment of dividends and secure the growth of the team.

Can I deduct my competition or unsuccessful application fees? Yes, all expenses incurred for the development of your activity (printing, models, travel, time spent by collaborators) are deductible from your result, even if the project does not succeed.

VAT: when should I invoice and remit it? As an architect, VAT is generally due on receipts. This means that you only remit VAT to the State when your customer has actually paid your invoice, which protects your cash flow.

What is ten-year insurance and how to impact it in accounting? It is a mandatory and often expensive charge. It is 100% deductible. We advise you to properly provision for its annual cost so as not to distort your vision of the monthly net profit.

Is it interesting to subcontract via a freelance mission? Subcontracting is a deductible expense. However, we check with you the risks of economic dependence and ensure that the contracts are technically and fiscally sound.

How do I add value to my agency in the event of a sale? The valuation depends on the order book, the profitability history and the notoriety of the signature. We support you in auditing your structure to give the right price.

Give your agency the means to achieve its ambitions. First appointment offered at the office or by video.

📍 Cabinet Hayot Expertise - 58 rue de Monceau, 75008 Paris
📞 01 48 48 24 14