Your sector specialist
Benefit from tailored support adapted to your challenges
Commerce & Distribution Chartered Accountant
Your accounting partner for retail
Hayot Expertise supports merchants, retailers and distributors in Paris and France. Fashion boutiques, delicatessens, specialized stores, franchisees: we master the specificities of retail.
Accounting issues in commerce
Inventory and margin management
The profitability of a business is managed through:
- ▸Commercial margin rate: monthly monitoring
- ▸Stock rotation: optimization of orders
- ▸Losses and markdowns: accounting and tax treatment
- ▸Inventories: FIFO methods, weighted average cost
VAT in commerce
- ▸VAT collected on sales (20% or 5.5% depending on the product)
- ▸Deductible VAT on purchases and charges
- ▸Simplified plans: mini-actual, basic deductible
- ▸Management of VAT on receipts
Seasonality and cash flow
- ▸Peak forecast (Christmas, sales, Black Friday)
- ▸Management of supplier credits
- ▸Financing seasonal stocks
- ▸Factoring and factoring
Our services for merchants
Accounting & Taxation Commerce
- ▸Appropriate accounting (stocks, discounts, assets)
- ▸Annual balance sheet and income statement
- ▸Tax declarations (IS, VAT, CFE, CVAE)
- ▸Professional tax package
Creation and resumption of business
- ▸Valuation of goodwill (comparative methods, goodwill)
- ▸Commercial lease: negotiation 3-6-9, right to lease
- ▸Business plan and financial forecast
- ▸Choice of status (SARL, SAS, EI, franchise)
Performance management
We produce monthly dashboards:
- ▸Turnover vs. targets
- ▸Margins by department / category
- ▸Evolution of the average basket
- ▸Comparative sector analysis
Commerce and franchising
For franchisees:
- ▸Management of franchise royalties (royalties)
- ▸Verification of operating reports
- ▸Tax optimization in agreement with the head of the network
- ▸Multi-site management (simplified consolidated accounts)
Key retail indicators
| Indicator | Objective |
|---|---|
| Gross margin rate | 40-60% |
| Staff costs | < 35% of turnover |
| Rent (rental effort) | < 10% of turnover |
| Stock turnover rate | 4-8x/year |
Customer case: Paris fashion boutique
Status:
- ▸Independent store turnover €450,000
- ▸2 employees + managing director
Our intervention:
- ▸Implementation of margin monitoring by collection
- ▸VAT optimization (provisions on unsold items)
- ▸Change from SARL to SAS to prepare for expansion
- ▸Tax savings: €12,000/year
Why Hayot Expertise for your business?
✅ Retail expertise: Mastery of stock specificities, margins, seasonality ✅ Proximity: Firm in the heart of the 8th arrondissement ✅ Digital: POS software integration (Lightspeed, Shopify POS) ✅ Advice: Support from creation to transmission
Trade accounting firm
More than 60 businesses supported in Paris and France.
📞 Heritage study (on quote) - 01 48 48 24 14
Useful resources for your sector
Our guides and articles for commerce and retail: