English-speaking accountant in France for freelancers: SASU vs EURL comparison, BNC filing, VAT management, and social protection optimized for independent workers.
A freelance accountant in France (comptable pour freelance) goes far beyond annual filings. Their role is strategic: choosing the right legal structure (SASU, EURL, auto-entrepreneur, or portage salarial), managing VAT from the first threshold, and optimising your remuneration so every euro billed translates into maximum net income. With over 1.2 million independent workers in France in 2026, the fiscal landscape has never been more complex — or more full of optimisation opportunities.
The legal structure is the most impactful financial decision a freelancer makes in France. Here is a direct comparison:
| Structure | Social charges | Revenue ceiling | Best for |
|---|---|---|---|
| Micro-entreprise | ~22% of gross revenue | €77,700 (services) | Starting out, testing the market |
| EI (BNC réel) | Contributions on net profit | Unlimited | Real expenses > 15% of revenue |
| EURL (TNS) | ~45% on salary drawn | Unlimited | Tax optimisation, IS at 15% |
| SASU | ~80% on salary paid | Unlimited | ARE cumul + dividends at 30% |
| Portage salarial | ~50% net/billed | Unlimited | Employment protection, ad hoc missions |
Your accountant runs a personalised financial simulation based on projected revenue, actual expenses, and personal situation (unemployment benefits, mortgage, family charges).
Once your expenses exceed approximately 15-20% of your revenue, the flat-rate micro-entreprise regime becomes fiscally costly. Switching to the BNC déclaration contrôlée (form 2035) allows you to deduct actual expenses — co-working, SaaS subscriptions, equipment, travel — and be taxed only on your actual net profit.
Our firm handles the full migration: Livre Journal, Registre des Immobilisations, cloud accounting setup, and the first 2035 filing.
The basic VAT exemption (franchise en base) ceases to apply beyond:
Once exceeded, you charge 20% VAT on invoices — and you also recover VAT on your business purchases (equipment, SaaS subscriptions, subcontracting). For B2B freelancers, this transition is often a net advantage.
Social protection is the most common blind spot for freelancers in France. Without proper Madelin insurance or a Plan d'Épargne Retraite (PER), you risk zero income in case of illness and a retirement significantly below that of an employee.
Key benefit: Madelin contributions and PER payments are fully deductible from taxable income (IS or BNC). Every euro invested in your protection directly reduces your tax bill.
We operate on a fully digital model, supporting freelancers and independent workers nationwide from our Paris base.
We start with a comprehensive review of your situation: revenue structure, actual expenses, personal constraints, and 3-year projections. The output is a clear recommendation with quantified scenarios.
We handle all filings: 2035 or IS liasse, CA3/CA12 VAT declarations, URSSAF, and personal income tax. All deadlines are tracked with automatic reminders.
You receive a monthly performance reading: actual margin, cash position, and the key decision for the current month. This rhythm creates visibility and eliminates year-end surprises.
We review your remuneration structure, dividend policy, Madelin/PER contributions, and investment plans annually — and whenever a significant event occurs (revenue spike, property purchase, new client).
The cost depends on your revenue volume, legal structure, and the frequency of advisory touchpoints. The key metric is return on investment: good accounting support must produce measurable gains in net income, cash flow, and risk reduction.
Yes. Our model is fully digital and national. All exchanges, validations and follow-ups are structured to operate remotely with the same quality standard.
A firm specialised in freelance accounting knows the specific risk points (TVA franchise thresholds, ARE compatibility, Madelin deductibility), anticipates recurring mistakes, and proposes more relevant trade-offs. This saves time and reduces hidden costs.
Initial results typically appear within 30 to 90 days: better visibility of your figures, fewer errors, faster decisions, and reduced year-end stress.
Last two years of tax returns and annual accounts, bank statements, list of main business expenses, any loan schedules, and current payroll setup if you have employees.
For a freelance accountant who genuinely understands your business model, start with a 30-minute strategic session. You will leave with a clear status recommendation, a personalised optimisation roadmap, and concrete next steps. Fully digital, no obligation.
For more, see our freelance / consultant accountant guide for 2026 — SASU vs micro vs umbrella.
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
Entrepreneurial portage: what does this expression really mean in 2026 and how can it be compared to salary portage or business creation?
Freelance accounting in France: what can really be offered independently, where the legal limits lié and when registration with the professional body becomes essential.
How to switch to salary portage in 2026 without error: eligibility, target income, contract, costs and points of vigilance.
Can salary portability be a real springboard towards professional autonomy in 2026? Advantages, limits and concrete uses.