Accounting
Books kept up to date all year round, and annual accounts prepared in line with the rules and talked through with you. As an expert-comptable (French chartered accountant) based in Corbeil-Essonnes, I work with small businesses and the self-employed in Paris and Île-de-France: you know where you stand, not just once a year.
What I take on
You hand me all of your bookkeeping, or only the review of your entries if you record them yourself.
Balance sheet, profit and loss account and notes, prepared under a compilation engagement (mission de présentation des comptes) and concluded by my attestation as a chartered accountant.
The year’s tax deadlines, prepared, filed and followed up.
The advice and dashboard that come with your accounting assignment are provided by KOADVISE. One-off advisory assignments are carried out by EZM CONSULTING, as are outsourced CFO services.
Bookkeeping or review
The difference lies in who records your transactions day to day. In both cases, I carry out the year-end work and present your annual accounts with my attestation as a chartered accountant.
You focus on your business, I take care of recording the transactions.
You record day to day, I check, correct and finalise.
A mixed arrangement is possible: for example, you issue and record your sales invoices, and I take care of purchases, bank and the year-end close.
Annual accounts
Every year, your company draws up its accounts at its year-end date. I prepare them under a compilation engagement and explain them to you, item by item.
A snapshot of your company on the year-end date: what it owns (equipment, stock, receivables, cash) and what it owes (equity, borrowings, liabilities).
The story of the financial year: turnover, purchases, staff costs, taxes and depreciation, down to the profit or loss.
The information that sheds light on the figures: methods used, commitments, breakdown of certain items. Their content depends on the size of the company.
Micro-entity
Not exceeding two of the following three thresholds: €450,000 balance sheet total, €900,000 net turnover, 10 employees.
Small company
Not exceeding two of the following three thresholds: €7.5m balance sheet total, €15m net turnover, 50 employees.
This tax return package restates your accounts in the tax authorities' format and determines the taxable profit, after the adjustments provided for by law: non-deductible expenses, depreciation, tax losses carried forward. Its form depends on your tax regime:
VAT and tax on profits
Your VAT regime depends on your turnover and your business. I check it at the start, then monitor the thresholds during the year.
The simplified VAT regime is abolished. Businesses that used it will file their VAT every quarter, or every month above a turnover threshold or by option. For all businesses, this turnover threshold also replaces the amount-of-tax criterion that gives access to quarterly returns. Financial years that do not coincide with the calendar year follow a transitional rule.
Key deadlines
For a financial year ending on 31 December. I keep track of them for you, and you are notified before each one.
No later than the second working day after 1 May, with 15 extra days when filed electronically. For a financial year ending on another date: within three months of the year end.
No later than the 15th of the fourth month after the year end, and 15 May for a 31 December year end.
Within six months of the year end for a SARL, EURL, SASU and SA. In an SAS with several shareholders, within the period set by the articles of association, usually six months.
Within one month of approval, or within two months if filed electronically.
Example
Example: an SAS subject to corporate income tax and to the standard VAT regime, which closes its financial year N on 31 December N and whose articles of association set a six-month approval period. The exact dates depend on your articles of association, your tax regime and the tax calendar for the year.
Approval of the accounts and filing with the registry are part of the corporate legal and filings assignment, which you can add to your accounting assignment.
Optional
Turnover, margin, expenses, cash: every month, the indicators that matter for your business, compared with the previous month and the previous year. I build these tools myself, tailored to you.
A year with me
Engagement letter, connection of your bank accounts and automatic retrieval of your invoices.
Books kept up to date continuously, VAT filed at each deadline, answers to your questions without waiting for the year end.
Inventory, year-end work, annual accounts and corporate tax return filed within the deadlines.
I present your accounts to you: what worked well, what costs money, and the levers for the following year.
Frequently asked questions
With full bookkeeping, I record all your transactions. With a review, you record them yourself, with accounting software or a tool such as Pennylane, and I check, correct and finalise. A review costs less but requires rigour day to day. A mixed arrangement is possible: you record your sales, I take care of the rest.
A balance sheet, a profit and loss account and notes. A micro-entity, meaning a company that does not exceed two of the following three thresholds: €450,000 balance sheet total, €900,000 net turnover and 10 employees, may be exempt from notes, unless its business consists of managing equity investments or securities. Small companies may present simplified accounts. I attach my compilation report (attestation de présentation des comptes).
The corporate tax return must be filed no later than the second working day after 1 May, with an extra 15 days when filed electronically. The corporate income tax balance is due by 15 May at the latest. The accounts are then approved within six months of the year end in a SARL, EURL, SASU and SA, within the period set by the articles of association in an SAS with several shareholders, and then filed with the registry within the following month, or within two months electronically.
Accounts filed with the registry by a SARL, an SAS or an SA can in principle be consulted. However, a micro-entity may ask for them not to be published, and a small company may ask for its profit and loss account not to be published, by attaching a declaration of confidentiality. An SCI does not, in principle, have to file its accounts with the registry. I tell you which option is open to your company when the accounts are filed.
Yes. The Finance Act for 2025 abolishes the simplified VAT regime (régime simplifié d’imposition) from 1 January 2027. Businesses that used it, with an annual return and two instalments, will file their VAT every quarter, or every month above a turnover threshold or by option. A transitional rule applies to financial years that do not coincide with the calendar year. I check with you which frequency applies to you and organise the bookkeeping accordingly.
SARLs, SASs, SASUs and SAs are subject to corporate income tax (IS) by default, with an option for personal income tax (IR) in some cases. An EURL whose sole shareholder is an individual and an SCI are in principle subject to personal income tax, with a possible option for corporate income tax. The choice has lasting consequences for tax, social security contributions and cash outflows: it should be costed before it is made.
A commercial company keeps its accounting documents and supporting documents for at least ten years. With connected bookkeeping, your supporting documents are archived digitally as you go and remain accessible at any time.
They are fixed, paid monthly and set on the basis of a quote. They depend on the volume of documents, the number of bank accounts, whether you have employees, the choice between bookkeeping and review, and the services you choose. The amount is set in the engagement letter, and any work outside the fixed fee is costed and agreed before it is carried out. The first 30-minute conversation carries no commitment.
Reforms, rates, deadlines: follow the tax, social security, legal and accounting news to see what is changing for your business.
Other services
Tell me about your business: you will receive a costed proposal, with no commitment.
