Accountant for Veterinary Practices in France

Managing the finances of a veterinary clinic in France presents unique challenges. Unlike most healthcare professionals, veterinary practitioners are fully subject to 20% VAT on their fees and product sales, making tax compliance a critical concern from day one. Combined with the choice between individual practice (BNC regime) and a professional company structure (SELARL or SAS), payroll obligations under the IDCC 1875 collective agreement, and mandatory CARPV pension contributions, veterinary finance is a specialist field.

Full VAT liability — unlike most healthcare#

French general practitioners and dentists benefit from a VAT exemption on medical services. Veterinary practices do not. All consultations, surgical procédures, hospitalisation and medication sales are subject to the standard 20% VAT rate. A practice with 400,000 EUR in annual turnover generates approximately 80,000 EUR of VAT to declare and pay — after recovering input VAT on purchases. We handle all CA3 monthly declarations and investment VAT recovery.

BNC or SELARL — the key structural choice#

Individual practitioners file under the BNC (non-commercial profits) regime, taxed at the progressive income tax rate. When profits exceed approximately 80,000–100,000 EUR/year, a SELARL structure taxed at corporate income tax rates (15% up to 42,500 EUR, then 25%) typically generates substantial savings. We run comparative simulations each year to determine the optimal structure and remuneration split.

CARPV pension contributions#

All registered veterinarians must contribute to the CARPV (Caisse Autonome de Retraite et de Prévoyance des Vétérinaires). Annual contributions range from approximately 8,000 to 15,000 EUR depending on income level. These must be factored into cash-flow forecasts and tax calculations.

Payroll under IDCC 1875#

Veterinary teams include salaried veterinarians, veterinary nursing assistants (ASV), and administrative staff, all covered by the IDCC 1875 collective agreement. We manage monthly payroll, DSN social declarations, and compliance with sector-specific pay scales and seniority rights.

• Monthly bookkeeping and VAT declarations (CA3)
• Annual accounts and tax pack (form 2065 for SELARL, 2035 for BNC)
• Payroll for all staff categories under IDCC 1875
• CARPV contribution forecasting and reporting
• SELARL structuring, shareholder agreements, and practice valuation
• Tax optimisation: salary vs dividends, depreciation planning, capital gains relief on practice sale

Whether you are starting a new practice, converting from BNC to SELARL, taking on a partner, or preparing for succession, contact Hayot Expertise for a free initial diagnostic. We respond within 24 business hours.