Your sector specialist
Benefit from tailored support adapted to your challenges
Pharmacy & Health Chartered Accountant
Your accountant specialized in the pharmaceutical sector
Hayot Expertise supports community pharmacists, full and assistant pharmacists, parapharmacies and laboratories in their accounting and management. The pharmaceutical sector is one of the most regulated in France: multi-rate VAT, remuneration reform, ROSP, third-party payment… we control each parameter.
The accounting specificities of the pharmacy
VAT in pharmacies
The community pharmacy applies 4 VAT rates:
- ▸VAT 2.1%: reimbursable medicines
- ▸VAT 5.5%: medical devices, condoms
- ▸10% VAT: non-refundable medicines, preparations
- ▸20% VAT: parapharmacy, cosmetics, optics
Our firm secures your multi-rate VAT management to avoid any adjustment.
Pharmacist remuneration
The reform of the remuneration of community pharmacists includes:
- ▸Smoothed decreasing margin on medicines
- ▸Dispensing fees (per box and per prescription)
- ▸ROSP: Remuneration based on Public Health Objectives
- ▸Generic substitution: impacts on the margin
Third-party payment management
- ▸Reconciliation of Social Security (CPAM) and mutual insurance flows
- ▸Monitoring of rejections and unpaid invoices
- ▸Management of teletransmissions (SESAM-Vitale)
Our services for pharmacists
Accounting & Pharmacy Taxation
- ▸Accounting adapted to the pharmacy accounting plan
- ▸Management of multi-rate VAT
- ▸Annual balance sheet and tax return
- ▸Tax declarations (IS, VAT, CFE, CVAE)
Acquisition and sale of pharmacy
- ▸Evaluation of goodwill (sector methods: % turnover, x EBITDA)
- ▸Acquisition audit (due diligence)
- ▸Legal set-up: SEL, SPFPL, Pharmacy Holding
- ▸Financing: bank file, equipment leasing
Social management and payroll
- ▸Collective agreement for community pharmacy
- ▸Overtime and on-call
- ▸Specific pharmacy seniority bonus
- ▸Pay slips for preparers, assistant pharmacists
Reporting and management
- ▸Official dashboard: Turnover by department (prescription, OTC, parapharmacy), margin by family
- ▸Monitoring of retrocession and group purchases
- ▸KPI: average basket, attendance, margin rate
Customer case: Paris pharmacy
Profile:
- ▸SEL pharmacy, turnover €2.5M
- ▸8 employees (3 pharmacists + 5 preparers)
Our support:
- ▸Recovery audit and evaluation (€2.2M)
- ▸SPFPL + SEL assembly for acquisition
- ▸Implementation of analytical accounting by department
- ▸Optimization of incumbent remuneration
- ▸Tax savings: €15,000/year
Why choose Hayot Expertise?
✅ Official expertise: 4-rate VAT, pharmacy accounting plan ✅ Acquisition/Disposal: More than 10 transactions supported ✅ Management: Connected pharmacy dashboard ✅ Social: Controlled pharmacy collective agreement
Pharmacy accounting firm
📞 Request a discovery meeting - 58 rue de Monceau, 75008 Paris
Useful resources for your sector
Our guides and articles for pharmacies and health professions: