Our sector expertise
Chartered Accountant Large Retail Paris — Cabinet Hayot Expertise
Chartered accountant for large retail distribution Paris: back margins, NIP, purchasing center, markdowns and tax optimization. Support for distributors.
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Reviewed by
Samuel Hayot
Chartered accountant & statutory auditor
Registered with OEC Paris IDF · CRCC Paris
Our expertise at a glance
A specialist large-retail chartered accountant secures your back margins (account 609), multi-rate VAT (5.5 / 10 / 20%) and EGAlim SRP+ compliance, steers your shrinkage and negative working capital, and structures your stores into a holding with tax integration. The goal: read true margin department by department and store by store, not just consolidated revenue.
Our added value
- Chartered accountant and statutory auditor registered with the Paris Île-de-France Order and the CNCC
- Back margins in account 609 and EGAlim compliance (single written agreement, articles L441-3 and L441-4) secured
- Margin steering by department and by store on Cegid, Pennylane and Power BI, not generic ratios
- 2026 watch: TASCOM, SRP+ extended to 15 April 2028, 95% tax integration
Who is this for?
- Supermarkets, convenience stores and specialist outlets, independent or franchised
- Multi-franchisees and multi-store groups to structure into a holding
- Purchasing centres and networks to steer on a consolidated basis
When to contact us
- When opening the second store, to structure holding and tax integration
- Before a TASCOM filing or a DGCCRF audit on back margins
- When margin by department is not readable in your accounts
What you get
- Compliant, audited accounting of back margins and shrinkage
- A margin dashboard by department and by store (Power BI, Pennylane)
- A costed holding and tax-integration structuring plan
Free tool · 60 seconds
Read your real margin and shrinkage in 2 minutes
Estimate your real gross margin (front, back margins, shrinkage) and the recoverable EBITDA: calculated in your browser, nothing sent.
Your current figures
€ HT
22 %
8 %
1.4 %
Indicative simulation based on GMS sector benchmarks. Calculations run in your browser: no data is sent. For a precise figure and an action plan, the next step is a margin audit.
Your diagnosis
Supermarket · €8,000,000
Recoverable EBITDA over 12 months
€32,000
i.e. 0.40 % of revenue
by bringing unknown shrinkage back to the format target. Theoretical maximum: in practice aim for 50 to 80 % of it with a monthly per-department plan.
Real gross margin
28.6 %€2,288,000
Key lines
Front margin
22 % · €1,760,000Back margins (account 609)
8 % · €640,000Unknown shrinkage
1.4 % / ≤ 1 % €32,000
Back margins must reduce purchase cost (account 609), never be booked as income.
From 2 stores, tax integration (95 %) and the parent-subsidiary regime (about 1.25 % effective tax) become relevant.
In 2026, food retailers (supermarkets, hypermarkets, convenience stores, franchised stores Carrefour, Casino, Super U, Intermarché, Leclerc, Franprix, etc.) and specialized chains (hard discount, organic, bulk) face critical challenges: margins under pressure (price wars, inflation passed on), increasingly tense back margin negotiations (NIP - Net Invoiced Price) with suppliers following the EGAlim law, tight management of markdowns (known and unknown), management of negative WCR (major asset for financing growth), and multi-rate VAT compliance (5.5% / 10% / 20%).
Cabinet Hayot Expertise is the specialized chartered accountant for large retail distribution who secures your accounting, optimizes your taxation, and manages your profitability department by department.
Our expertise in mass retail trades allows us to master the subtleties of departmental analytical accounting, back margin accounting (year-end rebates, commercial cooperation, volume discounts), inventory management (rotation, depreciation), and local taxation (TASCOM, CFE, property tax).
Understanding the French Retail Legal and Tax Environment#
For international retail groups entering France or foreign investors in French retail businesses, the French framework has several unique features:
EGAlim Law and Supplier Relations#
The EGAlim law (General Food Estates) of 2018, reinforced in 2021 and 2023, profoundly modified commercial relations between distributors and suppliers in France. The objective: better remunerate farmers and rebalance the power relationship in the food chain.
SRP+ principle (Loss-Making Resale Threshold increased by 10%): since 2019, distributors cannot resell a food product below its HT purchase price increased by 10%. This prevents the aggressive loss-leader pricing common in US and UK supermarkets.
Example: A distributor buys a pack of milk at €2.00 HT. With EGAlim, they cannot resell it below €2.20 HT (€2.00 x 1.10), or €2.64 TTC (5.5% VAT). Violations risk DGCCRF sanctions.
Back margins (NIP): because front margins are compressed by SRP+, distributors rely heavily on back margins (commercial advantages negotiated with suppliers outside the initial purchase price: volume rebates, commercial cooperation, listing fees). These must be tracked meticulously in accounting under specific rules.
TASCOM — French Large-Format Retail Tax#
TASCOM (Taxe sur les surfaces commerciales) is a specific French tax on retail sales surfaces above 400m² with annual turnover above €460,000. Key features:
- Rate: €5.74 to €34.12/m² depending on turnover/m² ratio (legal basis: law 72-657 of 13 July 1972, not the General Tax Code), with a 50% surcharge above 2,500m²
- Paid by the occupant (tenant or owner); declared on form 3350-SD by 15 June
- Deductible from corporate tax base
For international groups opening French stores, TASCOM must be factored into site feasibility models. We calculate and declare TASCOM for all our retail clients.
Multi-Rate VAT in French Retail#
French retail faces three standard VAT rates simultaneously, requiring precise category accounting:
- 5.5%: food products (except luxury food taxed at 10%), non-alcoholic beverages, books
- 10%: restaurant meals, prepared food, certain agricultural inputs
- 20%: non-food consumer goods, electronics, clothing, tobacco, alcohol
Every Z-report (daily cash register closing) must break down revenue by VAT rate. Errors generate adjustment demands from the tax authority. Our accounting system automatically imports and validates Z-report data.
Our Support for Distributors in Paris and France#
Management Accounting and Bookkeeping#
We handle all your retail distribution accounting:
- Automated import of daily cash register Z-reports (Cegid, Orquest, Retail 7 systems): automatic breakdown of revenue by department (Fresh, Dry, Liquid, DPH, Non-Food), by VAT rate (5.5% / 10% / 20%), and by payment method (card, cash, checks, meal vouchers)
- Almost daily bank reconciliations: card collections (D+2 in general), cash deposited at bank, drive flows (online payment D-1, store pickup D)
- Analytical accounting by department: calculation of gross margin by department
- Back margin tracking: accounting in account 609, reconciliation with commercial cooperation contracts, supplier follow-up for unpaid amounts
- Inventory valuation: annual physical inventories, calculation of unknown shrinkage, depreciation of slow-moving inventory
Real-time retail dashboard: via our Pennylane platform integrated with your cash register systems, you permanently view your daily revenue (by department, by store if multi-site), your gross margin, your cash flow, your inventory, and your operational KPIs.
Cash Control and Certified Point-of-Sale (NF525)#
In food retail, takings are multi-tender (cash, card, cheques, meal vouchers, gift cards, loyalty wallets) and cash control determines the reliability of the whole result. We secure the takings chain end to end:
- Certified cash-register software: under the French anti-VAT-fraud rules (article 286, I, 3°bis of the General Tax Code), your POS must be certified (NF525 standard or an individual publisher attestation) and guarantee data inalterability, security, retention, and archiving. We verify your solution's compliance.
- Daily and monthly Z-closing: reconciliation of the Z-report (revenue by VAT rate, by department, by payment method) against amounts actually credited to the bank, flagging abnormal cash variances.
- Cash float and bank-deposit tracking: traceability of bank deposits, treatment of cash differences (accounts 658/758), and payment-method controls. For multi-store groups, we consolidate reporting in Power BI and run payroll on Silae.
Tax Optimization and Structuring#
IS Optimization via Accelerated Depreciation
Major investments in large retail distribution (refrigeration equipment, automatic checkouts, facade renovation, cold rooms, shelving) are depreciable for accounting and tax purposes. We systematically identify and apply the most favourable depreciation schedules:
- Refrigeration equipment: 5-7 years
- Store fittings (shelving, checkout counters): 5-10 years
- Building improvements (facade, roof): 20-30 years
Group Tax Integration
If you own several stores (multi-company structure), tax integration (intégration fiscale) allows offsetting the profits of a profitable store with the deficits of a store in startup phase or in difficulty. IS savings: up to 25% of the offset deficit. For a group of 5 stores generating €2M consolidated profit but including one loss-making store (−€400,000), tax integration saves €100,000 in corporate tax.
Holding Structure for Multi-Store Groups
For multi-store retail groups, a holding company structure provides:
- Quasi-exempt dividend flow between operating companies and the holding (parent-subsidiary regime: only ~1.25% effective IS on dividends)
- Centralized cash management across all stores
- Tax-efficient reinvestment of profits into new store acquisitions
- Simplified succession planning
VAT and SRP+ — Promotion Optimization
SRP+ limits aggressive promotions, but there are legal exceptions (resale between distributors, products about to expire, natural disasters). We advise on promotion structures that stay within legal limits while maximizing competitive positioning.
Payroll and HR Compliance for Retail#
Retail sector employment has specific characteristics that require specialist payroll management:
Sunday and holiday premiums: retail employees working on Sundays and public holidays are entitled to significant wage supplements under the Retail Trade Collective Agreement (Convention Collective du Commerce de Détail et de Gros). Calculation errors are frequent and generate retroactive claims.
Part-time contracts: retail heavily relies on part-time staff. French law requires very precise scheduling, with guaranteed minimum hours and overtime thresholds calculated against each employee's contractual hours (not the 35-hour legal week).
Turnover management: average retail sector turnover is 60-80% per year. We streamline the hiring/departure process (DPAE pre-employment declaration, final pay settlement within deadlines, France Travail certificates) to minimize compliance risk.
Key Performance Indicators (KPIs) for Retail Distribution#
| KPI | Formula | Sector Benchmark |
|---|---|---|
| Gross margin rate | (Revenue − COGS) / Revenue x 100 | 20-35% food, 35-55% non-food |
| Revenue per m² | Annual revenue / Sales surface | €3,000-€6,000/m² (food) |
| Stock turnover | Annual COGS / Average stock | 12-20x for food |
| Shrinkage rate | (Known + Unknown) losses / Revenue | < 1% excellent, 1-3% average |
| WCR | Current assets − Current liabilities | Negative for major retailers |
| EBITDA margin | EBITDA / Revenue x 100 | 3-7% for well-run stores |
Client Case: Franchised Convenience Store in Paris#
Client: franchisee of a national convenience store chain (Franprix format), 350m² store, 8 full-time + 12 part-time employees, annual revenue €2.8M.
Issues identified: Z-reports not imported daily (manual entry → errors), back margins untracked (€85,000 in year-end rebates unaccounted), TASCOM undeclared for 2 years.
Actions by Hayot Expertise:
- Cegid system integration into Pennylane: daily automated Z-report import by department and VAT rate
- Back margin accounting: reconciliation of all commercial cooperation contracts with suppliers, €85,000 in rebates correctly accounted in account 609
- TASCOM regularization: calculation and late filing for 2 prior years, €12,000 adjustment (significantly below initial risk estimate)
- Payroll overhaul: Sunday premium calculation corrected for 8 employees, retroactive regularization of €4,500
Result: net IS saving of €22,000/year through accurate accounting, elimination of compliance risk.
Why Entrust Your Business to Hayot Expertise?#
Cabinet Hayot Expertise supports 15+ large retail distribution chains (supermarkets, convenience stores, franchised stores Intermarché, Carrefour, Casino, Franprix, etc.) in Paris and France. Our technical expertise in mass retail allows us to:
- Secure your accounting: automatic integration of cash register Z-reports (Cegid, Orquest), analytical accounting by department, back margin compliance
- Optimize your taxation: group tax integration, accelerated depreciation, holding structuring, LBO setup
- Manage your profitability: real-time dashboards (revenue/m², gross margin, shrinkage, WCR), sector benchmarking
- Manage your payroll: retail trade collective agreement, conventional bonuses, Sunday/holiday premiums, optimized turnover
- Responsiveness in less than 24h: answer your questions by email/phone within 24h, Pennylane platform accessible 24/7
EGalim: France's Agricultural and Food Law and Its Accounting Impact#
The loi EGalim (originally passed in 2018, substantially reinforced by EGalim 2 in 2021 and EGalim 3 in 2023) fundamentally restructured the economic relationship between French food retailers and their suppliers. Understanding it is essential for anyone managing a French food retail operation — French or foreign.
SRP+ (Seuil de Revente à Perte majoré): since EGalim 1, retailers are prohibited from selling food products below their purchase price plus a 10% margin. This minimum resale margin (SRP+) applies to branded food products. In practical accounting terms: if you bought a product at €1.00, you cannot sell it for less than €1.10. Any promotional pricing that would breach SRP+ requires either a negotiated purchase price reduction or is simply prohibited. The fine for a single infraction is up to €75,000 per incident. The SRP+ and the promotion caps (34% on food) were extended until 15 April 2028 by law 2025-337 of 11 April 2025.
EGalim 2 — forward contracts for agricultural inputs: chicken, pork, dairy — prices for raw agricultural inputs must be contractually fixed for a minimum period, with prices indexed to production costs rather than market speculation. For large supermarkets, this means procurement contracts of increasing length (1–3 years for some categories), which must be accounted for correctly when market prices change post-contract (no revaluation at market for these commitments — French GAAP locks in the contractual rate).
EGalim 3 — protection of SME supplier margins: small food producers (turnover < €350M) are partly shielded from absorption of upstream cost increases by retailers. Retailers must pass through input cost changes above a threshold to their pricing. This creates specific accounting obligations: tracking when cost-pass-through provisions trigger, and adjusting purchase price reduction (remise, rabais, ristourne) accounts accordingly.
Annual Mandatory Negotiations with Suppliers (NAO)#
Every year, between December 1 and February 28 (sometimes extended by decree to March 15), major retailers must complete their Négociations Annuelles Obligatoires (NAO) with each supplier. These negotiations set the commercial terms for the following year: list prices, back margins (remises de fin d'année), promotional conditions, reference fees, logistics costs, and service fees.
Accounting the NAO outcome: NAO results are formalized in annual supply agreements (contrats annuels). Back margins — which can represent 3% to 12% of the supply price depending on the product category and retailer size — must be booked correctly. They are not revenue. They reduce the net purchase price of goods. Booking back margins as other operating income (rather than as a reduction of purchases) inflates apparent gross margin and creates a mismatch vs VAT. This is one of the most commonly audited items in large-format retail: the Direction Générale de la Concurrence et de la Répression des Fraudes (DGCCRF) audits NAO compliance each year.
DAP (Deliverable Action Plan) invoices: many large suppliers issue DAP invoices for services rendered (shelf space, gondola head placements, promotional leaflets). These are legitimate operating income when genuine services are provided — but must not be window-dressed back-margin payments. The line is closely watched post-2015 regulatory crackdowns.
Drive and Click-and-Collect Accounting#
Drive-through and click-and-collect services represent one of the key structural changes in French food retail since 2018. Accounting for them is more complex than in-store:
Revenue recognition: drive orders are typically placed and paid online (card payment or account), with fulfilment either same-day or within 24 hours. Revenue is recognised at the moment of handover to the customer, not at online order placement. Cancelled orders (never picked up) must be reversed. Gift certificates and cagnottes (loyalty wallet balances) require specific deferred revenue accounting.
Staffing costs: drive picking is labour-intensive — typically 3–5 pickers per lane for a mid-sized supermarket. Payroll and social contributions for drive staff are a major cost centre, sometimes running at 4–6% of drive revenue vs 2–3% for in-store operations. We separate drive headcount from in-store headcount in management accounting to measure true channel profitability.
VAT treatment: drive sales carry exactly the same multi-rate VAT as in-store equivalents. The data challenge is that drive platforms (Coursesu, Chrono-Drive, proprietary apps) often aggregate VAT categories differently than the POS system. We reconcile drive financial flows monthly to ensure CA3 VAT declarations match actual receipts.
Multi-Store Group Structure and Tax Integration#
For operators owning three or more supermarkets — whether under independent affiliation (Intermarché, E.Leclerc) or franchise (Carrefour, Franprix) — tax integration (intégration fiscale) is almost always the right structure from a tax efficiency standpoint.
How it works: the parent SAS or SA controls subsidiaries (each store as a separate entity) with at least 95% ownership. The group files a single consolidated IS return. Losses in one entity offset profits in another immediately — without having to wait for dividends to circulate capital. For a group with one loss-making store (new opening or renovation period) and four profitable stores, the annual tax saving from integration can be €40,000–€120,000.
Dividend remontée (parent-subsidiary regime): once subsidiaries distribute dividends to the holding, 95% is exempt from IS (régime mère-fille). Only 5% is taxed as a quote-part de frais et charges at the 25% IS rate — effective rate on received dividends: 1.25%. This makes hold-and-reinvest structures extremely efficient for multi-store operators looking to fund future acquisitions or refurbishment.
Cash pooling: large multi-store groups use cash pooling agreements to centralise treasury in the holding structure, lending surplus cash from profitable stores to loss-making or expanding stores at an arm's-length rate (typically 3–4.5% in 2026). Interest received by the holding is taxable IS income; interest paid by subsidiaries is a deductible charge. This arrangement requires formal cash-pooling agreements and transfer pricing documentation.
LBO for acquisitions: when a manager-operator acquires a second or third supermarket, the standard structure is an OBO (Owner Buy-Out) or classic LBO with a NewCo SAS acquiring the target, with acquisition debt serviced by dividends from the operating entity. We structure and model these transactions end-to-end.
Common Accounting Errors in French Large Retail#
1. Undeclaring TASCOM: the Taxe sur les surfaces commerciales (TASCOM) is an annual tax on retail floor space over 400m². Rates range from €5.74/m² to €34.12/m² depending on revenue per m² ratio. Under-declaration (incorrect floor area, wrong revenue per m² calculation) attracts a penalty of 5× the unpaid TASCOM amount. We audit TASCOM declarations on client acquisition.
2. Selling below SRP+: booking a promotion that takes a product below the 10%-over-purchase-price floor is a legal violation. The accounting red flag is a negative or near-zero margin on any SKU in a promotional period — we flag these automatically in our digital review process.
3. Booking back margins as revenue: as described above, remises de fin d'année received from suppliers must reduce the cost of goods sold, not appear as other operating income. Misclassification inflates apparent gross margin and distorts management KPIs.
4. Missing DAS2 declarations: any commissions, referral fees, or kickbacks paid to individuals or entities must be declared on the DAS2 (annual third-party declaration). Omissions can lead to non-deductibility of the corresponding expenses plus a 50% specific penalty. This applies to broker fees on real estate acquisitions, agency commissions, and certain NAO service invoice payments.
5. Treating franchise royalties as a simple charge: in franchise networks (Carrefour Market, Franprix, Monop'), royalties paid to the franchisor have specific VAT treatment (generally 20% recoverable) and must be separated from other management fees for correct classification in the P&L.
Why Hayot Expertise for French Food Retail#
We work with operators across independent food retail networks including Intermarché, E.Leclerc, Carrefour Market, Franprix, and hybrid formats. Our retail team understands the economic model specific to each network: margin structures, promotional budgets, shrinkage provisions, loyalty card liabilities, and network contribution obligations.
We provide dedicated retail KPI dashboards (gross margin by department, labour cost %, TASCOM provision, back margin tracking) via Pennylane, updated with each period's bank import. For groups above 3 stores, we manage consolidation accounting and ensure IS integration filing is error-free.
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📍 Cabinet Hayot Expertise - 58 rue de Monceau, 75008 Paris 💼 First free appointment: let's discuss your profitability ratios, growth strategy, and multi-store structure
Sector Ecosystem
French food retail combines back margins, multi-rate VAT, shrinkage, stock rotation, and negative WCR. Real performance is read department by department, store by store, and supplier negotiation by supplier negotiation — not just at consolidated revenue level.
-15 to -30 days
WCR
< 1% of revenue
Shrinkage target
+10% min
SRP+ floor
5.5% / 10% / 20%
VAT rates
supermarketsconvenience storesfood franchisesmulti-store groupspurchasing centresmass-market retail
Practical framework
Pilot checklist for a French food retail chain
01
Read true margin per department
Separate front margins, back margins, and commercial cooperation to avoid a misleading reading of department-level performance.
02
Track shrinkage continuously
Measure breakage, expirations, theft, and inventory variances per department to act before year-end closing rather than after.
03
Pilot stock and cash together
Cross-reference rotation, promotions, expiry dates, and supplier terms to protect WCR and treasury through every promotional cycle.
04
Structure the group at the right moment
Study holding, cash pooling, and group tax integration from the second store onwards or before any LBO-driven acquisition.
Your guarantees
National coverage, Parisian expertise
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Regulated firm
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
National reach
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Modern stack
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Direct contact
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
Useful resources
Need a quick read on your situation?
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
Perspectives
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EGalim SRP+ 2026: the raised loss-making resale threshold for retailers
SRP+ bans reselling a food product below its purchase price plus 10 %. The 2026 rules, the extension to 2028, the documented exceptions and the impact on back-margin accounting.
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FAQ
Frequently Asked Questions
How are back margins (NIP) accounted for in French food retail?
Back margins (NIP - Net Invoiced Price) must be booked as a reduction of cost of goods sold (account 609 - Rabais, remises, ristournes obtenus sur achats), not as exceptional income (account 771). This covers year-end rebates (RFA), volume bonuses, and commercial cooperation. Each advantage must be contractualised in writing in the single written agreement before execution (articles L441-3 and L441-4 of the French Commercial Code): otherwise DGCCRF sanctions can reach €375,000 per legal entity.
What is the difference between front margin and back margin?
Front margin is the difference between the HT selling price and the initial HT purchase price (classic commercial margin). Back margin groups all off-invoice advantages: year-end rebates (RFA), volume bonuses, commercial cooperation (gondola heads, leaflet placements, in-store promotions). In French mass retail, back margins represent 20% to 40% of total margin and are tightly regulated by EGAlim.
How do you optimise working capital for a French supermarket chain?
Food retail benefits from a structurally negative WCR: customers pay on day D, suppliers are paid at 30-60 days. To optimise it: negotiate longer supplier terms (45-60 days), invoice RFA quarterly rather than annually, reduce slow-moving stock, and monitor unknown shrinkage monthly per department to protect cash. Negative WCR of -15 to -30 days is the benchmark for healthy operations.
What are the VAT specifics in French retail distribution?
French retail VAT is multi-rate: 5.5% on essential unprocessed food (bread, milk, fresh vegetables), 10% on processed food and on-premise catering, 20% on non-food goods, alcohol, and sodas. Modern POS systems (Cegid, Orquest) break down revenue by rate via EAN barcodes, which feeds monthly CA3 VAT declarations. Errors trigger systematic adjustment notices.
How should known and unknown shrinkage be booked?
Known shrinkage (breakage, expirations, promotions) is booked as operating expense (account 6037). Unknown shrinkage (theft, inventory errors) is recognised at annual inventory and booked as exceptional loss (account 6718). A rate above 1% of revenue signals a structural problem: a monthly dashboard by department lets you act well before year-end closing.
What legal structure works best for a French purchasing centre?
The SAS holding is the most widespread form for independent purchasing centres: it negotiates supplier conditions, re-invoices goods to member stores, and pools services (marketing, IT, training). Group tax integration lets you offset deficits and profits between entities, reducing corporate tax. Other forms exist: cooperative (Système U, Intermarché) or 1901 law association (Leclerc).
Which KPIs should be monitored for a profitable retail chain?
Priority KPIs for a profitable food retail operation: gross margin per department (25-35%), unknown shrinkage (< 1% of revenue), revenue per m² (€8,000-€12,000/year), stock turnover (15-25 days), payroll-to-revenue (12-15%), WCR in days (-15 to -30 days), and EBITDA-to-revenue (3-5%). These metrics should be tracked in real time via Pennylane integrated with your POS systems (Cegid, Orquest).
How do you structure a retail distribution holding group?
A holding groups the operating companies of each store to benefit from group tax integration (offsetting profits/deficits), cash pooling (centralised treasury), the parent-subsidiary regime on dividends (1.25% effective IS), and stronger acquisition capacity through LBO. The structure is relevant from the second store onwards and can host the group's purchasing centre.
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Article written by Samuel Hayot
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French firmUpdated 22 April 20264 sources cited
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
- Légifrance - Collective agreement for predominantly food retail and wholesale (IDCC 2216)
- agriculture.gouv.fr - Loss-making resale threshold (SRP+) and promotion caps (EGalim)
- economie.gouv.fr - Retail floor-space tax (TASCOM)
- economie.gouv.fr / DGCCRF - Single written agreement: rights and obligations (articles L441-3 and L441-4)