Chartered accountant for independent consultants in France: SASU, EURL, BNC, TJM optimisation, mission expenses, ARE + dividend mix and digital support.
Working as an independent consultant (IT, strategy, management, marketing) offers immense freedom of action but requires rigorous tax structuring. Beyond intellectual output, the major financial issue is the optimisation of value creation and net take-home from a given TJM (Taux Journalier Moyen — average daily rate).
For an IT consultant or management consultant with a high TJM (often above €600/day), the micro-entreprise regime quickly hits its limits (€83,600 ceiling). Switching to the real BNC regime or to a company (SASU, EURL) becomes strategic to control taxation and deduct real expenses.
Working with a digital chartered accountant lets you secure your administrative management, optimise social protection and focus on your high-value-added missions.
Each consulting specialty has its own accounting profile:
Your chartered accountant for consultants adapts the structuring of professional expenses (expense reports, fixed assets) to the reality of your trade to secure your deductions in any future tax audit.
Whether you are a CRM, AI, data, HR, strategy or marketing consultant, you share the same accounting and tax foundation: BNC or company under IS, 20% VAT on your advisory services, and the same status trade-offs (micro, real, EURL, SASU). Each specialty adds a nuance we handle specifically:
For more operational profiles (developer, designer, creative), our accountant for freelancers page and our IT consultant page go deeper into those cases.
The choice of legal status is the most powerful optimisation lever:
Moving from income tax (BNC) to corporate tax (IS) completely changes a consultant's tax paradigm. Under IS, your personal tax base is no longer the company's profit but only the compensation you decide to pay yourself. This allows you to "pilot" personal taxation, to retain profits in the company (to reinvest or prepare retirement) and to smooth income over time.
To optimise the journey from invoicing to take-home, granular management of mission expenses is essential:
Our digital platform lets you photograph receipts in real time. No more paper accumulated at the end of the quarter — deductibility is secured instantly.
In France, "consultant" and "freelance" are sometimes used interchangeably, but they often describe distinct profiles:
| Profile | Consultant | Freelance |
|---|---|---|
| Mission type | Strategy, management, transformation | Operational execution, digital, creative |
| Mission duration | 3 to 12 months, long commitment | Short to medium |
| Average TJM | €600 to €1,500/day | €200 to €600/day |
| Clientele | Large accounts, IT directors, CEOs | SMEs, startups, agencies |
| Preferred status | SASU or EURL with holding | Micro, SASU or EURL |
In both cases, tax obligations (IS or BNC) and social charges (URSSAF, retirement) are comparable. The main difference is the scale of the stakes and the optimal structuring architecture.
Three pillars of the consultant framework:
The independent consultant is on VAT franchise below €37,500 net (services), with a tolerance up to €39,100. Above, mandatory VAT at 20% with quarterly or monthly returns. For B2B missions in France: French VAT 20%. For B2B intra-EU: reverse-charge by the client. For B2B outside EU: outside French VAT scope. For B2C: French VAT 20% in all cases.
ACRE (Aide à la Création/Reprise d'Entreprise) grants partial social-contribution exemption in year 1 for founders meeting conditions (former job seekers, ARE, RSA, under 26, etc.). For a consultant in SASU/EURL, this typically means 50% exemption over 12 months.
We compare the options (micro-BNC vs real vs EURL vs SASU vs payroll portage) with quantified simulations on your TJM and number of billed days. The right structure is not a matter of fashion but of optimisation between immediate income, social charges, personal taxation and patrimonial trajectory.
Beyond headline TJM, we track your utilisation rate (billed days / available working days), average customer basket, commercial concentration (% revenue from top 3 clients), and sustainable owner drawings. These indicators determine your real net income and your commercial freedom.
For SASU/EURL under IS, we calibrate the salary + dividend mix to maximise your take-home while securing your social cover (health, retirement, provident). In SASU, you can combine ARE with dividends during the unemployment period.
Professional expense reports, mileage allowance, home office (sublease agreement), company vehicle (TVS abolished 2024 but benefit-in-kind to value), continuing professional training. Every deduction must be justified and proportionate to survive a tax audit.
Beyond €50,000-€60,000 of turnover, EURL or SASU almost systematically beats micro-BNC. An annual TJM vs structure review is essential.
A €800 TJM over 200 billed days = €160,000 of turnover. But after IS (or social charges), URSSAF and personal tax, take-home is often below €80,000. Steering must focus on net, not on invoiced.
Too much salary = massive social charges. Too much dividend = no social cover and no retirement vesting. The optimum depends on your age, wealth, family situation and long-term vision.
Beyond €37,500 net (services), VAT registration is mandatory. Failing to register on time triggers a VAT catch-up plus penalties.
In EURL/SASU, mixing personal and business flows risks requalification as misuse of corporate assets and a tax reassessment. Open a dedicated business bank account from day one.
Our approach goes beyond producing the tax pack: we deliver quarterly or half-yearly decision-oriented reporting, with TJM analysis, utilisation rate, salary/dividend optimisation and actionable recommendations.
We work daily with Pennylane, Tiime, Indy and consultant-side CRM tools (HubSpot, Pipedrive, Notion, Cal.com, Toggl). This industrialises the accounting flow and frees time for your client missions.
Based in Paris 8th (58 rue de Monceau), we support consultants in Île-de-France in person and consultants across France through structured remote engagements. Our 24-hour response commitment is valuable during a status switch, a tax-optimisation review or a growth structuring step.
Free quote within 24 hours, first diagnostic meeting on the house — review your structure, your TJM economics, your salary/dividend mix and your VAT position, with quantified scenarios for the next 12-24 months.
A management consultant leaves a corporate role with two years of ARE unemployment rights and a target TJM of €1,000. Starting in micro-BNC, they would be taxed on 66% of turnover with no expense deduction, and would lose ARE if they declared self-employed income.
By creating a SASU instead and taking no director salary in year 1, the consultant keeps 100% of their ARE (around €4,000/month net) while invoicing through the company. Profits are retained in the SASU and taxed at 15% IS up to €42,500 then 25% — far below the personal marginal rate. At the end of the ARE period, the retained profits are distributed as dividends (30% flat tax, no social charges within the 10% capital cap).
Over the two-year ARE window, this structure typically generates €30,000-€60,000 of additional net income compared with operating as a sole trader from day one. We model this scenario for every consultant joining the firm during an unemployment-rights period.
Total revenue / billed days
≥ €600 in IT, ≥ €1,000 in strategy
Billed days / available working days
≥ 70-80% for comfortable profitability
% of turnover from top 3 clients
< 60% to limit commercial dependency
Take-home per month / monthly cash forecast
Align with quarterly cash plan
The independent consulting market in France counts 120,000+ consultants and grows at +12% per year, driven by large-company demand for flexibility and the autonomy aspirations of expert managers. The profession requires fine tax structuring: status choice (micro vs real vs SASU/EURL), TJM × utilisation steering, salary + dividend optimisation, and securing deductible expenses. The right tooling (Pennylane/Tiime + CRM + time tracking) and quarterly steering make the difference between a consultant who endures and a director who steers.
Negotiate a *rupture conventionnelle* (mutual termination). This unlocks ARE rights. Creating a SASU without director compensation allows you to combine 100% of unemployment benefits with profits retained in your company.
Do not calculate your TJM by dividing your former salary by working days. Factor in social charges, operating costs, idle days, prospecting days and paid leave. Target at least +30% gross over the equivalent salary.
Open a dedicated business bank account from day one (Qonto, Shine or traditional bank). Never mix personal and professional expenses — that risks tax requalification as misuse of corporate assets.
Adopt automated invoicing and expense tools immediately (Pennylane for example). Send invoices with clear payment terms (30 days end of month) and automate reminders to protect working capital.
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.
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Three dominant statuses: micro-entreprise to start without complexity (€83,600 ceiling), EURL for a TNS regime with lighter social charges (very rewarding), and SASU to secure director social cover and maintain ARE unemployment benefits. The ideal choice depends on your TJM and on the trade-off between simplicity, tax optimisation and social cover.
Yes. In SASU, EURL or real BNC, hardware purchases (powerful computers, screens, phones) are deductible. Small items (< €500 net) go straight to expense. Above that, hardware is capitalised and depreciated over its useful life (typically 3 years for IT), reducing taxable profit year after year.
Yes. If your company has its registered office at your home and you work there, you can set up a partial occupancy agreement. You pay rent (deductible for the company) to yourself (taxed as personal rental income), which lets you extract cash without social charges.
Portage offers simplicity and a real employee payslip, which eases mortgage applications. However, management fees and high social charges substantially reduce net profitability compared to an EURL or SASU. From €50,000 of turnover onwards, creating your own company is generally the better financial choice.
French law never makes a chartered accountant mandatory, even for companies. You can technically prepare your own accounts. However, for a SASU, EURL or real BNC, filing errors (VAT, misbalanced dividends, undocumented deductions) can be costly. A chartered accountant secures your filings, certifies your accounts for banks, and ensures optimised steering.
The practical threshold is usually between €600 and €800 TJM × 100-130 billed days. From €50,000-€60,000 of turnover, EURL or SASU under IS almost always beats micro-BNC, because you can deduct all real expenses instead of the flat 34% abatement. An annual comparison is essential as soon as TJM exceeds €600.
In a SASU without director compensation, you keep 100% of your ARE while invoicing through your company. Profits are retained in the company and can be distributed as dividends (30% flat tax) after your unemployment period ends. This 'ARE + SASU' combination is very powerful in early-stage business — typically 18-24 months of secured income while the company ramps up.
No single answer: the optimum depends on your age, wealth, family situation and long-term outlook. Rule of thumb: enough salary to validate 4 retirement quarters (~SMIC) + dividend top-up (30% flat tax, no social charges if < 10% of capital). For a mid-career consultant with €100,000-€150,000 of IS profit, we typically target €30,000-€45,000 of annual salary + dividends. We calibrate case by case.
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.