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Chartered Accountant Opticians
Your accountant specialized in optics
Hayot Expertise supports independent and franchised opticians in their accounting and management. 100% Health reform, management of third-party payment, stocks of frames and lenses, mixed VAT: we master the specificities of your profession.
The accounting specificities of optics
100% Health reform and impact on margins
Since 2021, the 100% Health basket (class A) imposes zero out-of-pocket costs for the patient. Direct impact on opticians:
- ▸Price capping on basket A
- ▸Basket B valuation strategy (free choice)
- ▸Monitoring of margins by category (frames, glasses, lenses)
Optical inventory management
Stocks represent a major issue:
- ▸Mounts: valuation (PMP, FIFO), rotation by brand
- ▸Glass: order on demand vs. workshop stock
- ▸Lenses: monitoring of subscriptions and renewals
- ▸Sunglasses and accessories: seasonality and markdown
VAT in optics
- ▸20% VAT: corrective lenses, frames, corrective contact lenses, non-corrective sunglasses, accessories, parapharmacy
- ▸VAT 5.5%: special devices for disabled people (within the meaning of article 278 quater of the CGI) — the reduced rate does not apply to standard eyeglasses and corrective lenses
- ▸Management of mixed cases (corrective frame + non-medical treatment)
Third party payment and mutual flows
- ▸Reconciliation of Social Security and mutual insurance payments
- ▸Management of rejections and unpaid invoices
- ▸Monitoring of standardized quotes (100% Health quote vs free choice)
Our services for opticians
Accounting & Taxation
- ▸Accounting adapted to the optical sector
- ▸Multi-rate VAT management (5.5% / 20%)
- ▸Annual balance sheet and tax return
- ▸Monitoring of the margin by department (frames, glasses, lenses, sunglasses)
Store creation and recovery
- ▸Business plan and financial forecast
- ▸Evaluation of the optical business
- ▸Choice of legal status (SELARL, SAS, SARL)
- ▸Financing support (professional credit)
Management and reporting
- ▸Optician dashboard: turnover by category, margin, average basket
- ▸Monitoring the basket A vs basket B ratio
- ▸Comparison to sector benchmarks (FNOF, Atol, Krys, etc.)
Customer case: Independent optician Paris
Profile:
- ▸Optical SARL, turnover €650,000
- ▸3 employees
- ▸Paris 15th store
Our support:
- ▸Monitoring margins by family (progressive lenses, sunglasses, lenses)
- ▸VAT optimization (separation of medical/non-medical sales)
- ▸Business plan opening 2nd point of sale
- ▸Tax savings: €7,500/year
Why choose Hayot Expertise?
✅ Optical expertise: Mixed VAT, frame stocks, 100% Health ✅ Management: Dashboard adapted to the profession of optician ✅ Development: Multi-site support and franchise ✅ Social: Optical-eyewear collective agreement controlled
Optician accounting firm
📞 Request a discovery meeting - 58 rue de Monceau, 75008 Paris
Useful resources for your sector
Our guides and articles for opticians and health professions: