Does this sound familiar?
- Your large corporate clients regularly ask you for a Kbis extract and a vigilance certificate.
- Your assignments vary from year to year, and you want to see your contributions coming.
- Your profit is growing, and you wonder whether income tax is still the right choice.
What matters in 30 seconds
- Your status: as sole shareholder and manager, you are self-employed for social security (TNS); you pay contributions on your earned income, even when no pay is drawn.
- Your taxation: income tax by default, on the EURL’s profit; an option for corporate tax is available.
- Your VAT: on consulting services, it is due when your invoices are paid, unless you opt to pay it on invoicing; the VAT basic exemption is possible below the thresholds.
- Your foreign clients: for a business in another EU country, the client self-assesses the VAT; outside the EU, the rules of the client’s country apply.
- Your contributions: provisional, then adjusted to your actual income: to be anticipated when your assignments vary from one year to the next.
Your consulting business in an EURL
These points are general and indicative. Every situation is unique: they may not suit yours, and must be confirmed with a professional before any decision.
Under income tax, the profit is your income
As long as the EURL remains under income tax, its profit is taxed in your name, whether you draw it or not, and forms the basis of your contributions. Your drawings from the company account are not expenses: what counts is the year’s profit.
Under corporate tax, two levers
Your manager’s pay, deductible from the profit, bears self-employed contributions. The remaining profit bears corporate tax and can then be distributed: the portion of dividends above 10% of a reference amount also bears contributions. Corporate income tax simulator
Assignments that vary
Your provisional contributions are calculated on past income, then adjusted. A very good year leads to a top-up the following year; a weaker year, to a refund. You can ask for a calculation based on your estimated income: we help you set a realistic amount. Self-employed contributions simulator
VAT on your assignments
For services, the VAT basic exemption applies as long as your turnover does not exceed €37,500 in the previous year and €41,250 in the current year (2026 thresholds). Above them, you charge VAT and pay it over when your invoices are paid, unless you opt to pay it on invoicing. See our tax services
Your foreign clients
An assignment for a business in another EU country: no French VAT, the mention “reverse charge” on the invoice, the client’s VAT number, and a European services declaration. Outside the EU, the rules of the client’s country apply.
Your assignment expenses
Travel, meals, accommodation, tools, training: deductible when incurred in the company’s interest and supported by documents. Use of your personal vehicle can be reimbursed through mileage allowances, based on a record of your journeys.
Key moments where your accountant makes a difference
Your EURL has just been registered
As soon as you choose us, we review the options taken at incorporation (income tax or corporate tax, VAT…), so that any adjustments are made in time. After incorporation
Income tax or corporate tax?
The option for corporate tax must be notified before the end of the third month of the financial year concerned: on request, as a separately quoted service, we simulate it with your figures. See our tax services
You hire or subcontract
A first employee, a subcontracting consultant: real cost, contracts, VAT. Hiring cost simulator
Director’s benefits
Holiday vouchers (chèques-vacances), insurance cover and pension contracts: schemes open to the self-employed, under conditions and within certain limits. We check what is possible in your situation.
You are changing accountant
Notice period, takeover date, termination letter: the transition is prepared. The steps to change accountant · Termination letter: an example to adapt
You want to know our fees
A first indication in 2 minutes, then a free quote with no obligation. Accountant fee simulator · Our accountant quote in 3 steps
Going further
The essentials of the EURL, beyond consulting: You manage a single-member EURL.
Comparing with the SASU? SASU consultant. Joining forces with other consultants? Consulting firm in an SARL.
All our pages for consulting businesses: Accountant for consultants and freelancers in France.
What we take care of
Included, all year round
- Your dedicated chartered accountant, who knows your file
- Your VAT and corporate tax returns, on time
- Your annual accounts and year-end tax return (liasse fiscale)
- A discussion of your accounts at year end, whenever they include important points
- Simple, practical and efficient tools, chosen for your situation: everything can be done online, remotely, and your accounts are always reviewed by a professional
On top, if you wish
Proposed and quoted in advance
- Payroll for your employees
- Annual corporate secretarial work
- Dividend distribution
- Forecasts or dashboards
- A bundle of hours for questions beyond day-to-day exchanges
What our engagement does not include
- Company formation formalities
- Your personal income tax and wealth tax returns
- VAT on sales to private customers in other EU countries (OSS)
We tell you who to turn to.
Fees quoted on your file and stated before any commitment.
EURL consultant: your accountant budget
Your budget depends first on the actual work your file requires: VAT frequency, number of invoices and expenses, foreign clients, tax regime. As an indication, with support in English, the accounting and tax engagement for a company starts at €225 excl. VAT per month. Your fees are quoted on your file and stated before any commitment. To get a clear idea, estimate your accountant’s fees; if it suits you, let’s discuss it at an introductory meeting.
The quote is free and with no obligation: our accountant quote in 3 steps.
Useful simulators
Self-employed contributions
Contributions, net income and income after tax for self-employed directors in France.
Corporate income tax
Corporate income tax on profit, with the reduced rate for small companies.
Dividends
Income tax, social levies and net dividends, flat tax or progressive scale.
Frequently asked questions from EURL consultants
EURL consultant in France: should you stay under income tax?
Not necessarily. Under income tax, the whole profit is taxed in your name and subject to contributions, even if it stays in the company. Under corporate tax, your pay bears contributions, as does the portion of dividends above 10% of a reference amount; the remaining profit is taxed at corporate tax. The right choice depends on your level of profit and your needs: on request, as a separately quoted service, we simulate it with you.
EURL consultant in France: how much in social contributions should you expect?
They depend on your earned income and are paid in two stages: provisional contributions, then an adjustment based on actual income. The Urssaf simulator gives an order of magnitude; we refine it with your figures. Self-employed contributions simulator
EURL manager in France: how do you avoid a contribution top-up after a good year?
You can ask the Urssaf to calculate your provisional contributions on your estimated income for the year. An estimate that is too low can lead to a surcharge: we help you set a realistic amount, and put aside the cash you will need.
EURL consultant in France: do you have to charge VAT to your clients?
Yes, once you exceed the VAT basic exemption thresholds (for services, €37,500 of turnover in the previous year or €41,250 in the current year, in 2026), or if you opt for VAT. Under the exemption, your invoices carry the mention “TVA non applicable, art. 293 B du CGI” (VAT not applicable).
EURL consultant in France: how do you invoice a client established in another EU country?
Without French VAT, with your client’s VAT number, the mention “reverse charge”, then a European services declaration. We check your invoice templates from your first foreign client.
EURL manager in France: can you deduct insurance cover and pension contributions?
Your compulsory social contributions are deductible. Optional insurance cover and pension savings contracts can be too, under conditions and within limits set each year: we check what applies to your situation.
EURL consultant in France: can you change accountant during the year?
Yes. The change is prepared in line with the notice period in your engagement letter, and we take over the file with your previous accountant, in line with professional rules. See when and how to change
How much does an accountant cost for an EURL consultant in France?
It depends on the actual work: VAT frequency, number of invoices and expenses, foreign clients and tax regime. Your fees are quoted on your file, stated before any commitment in a written proposal, and reviewed with your agreement if your business changes. As an indication, with support in English, the accounting and tax engagement for an EURL starts at €225 excl. VAT per month. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Estimate the fees · Our accountant quote in 3 steps
EURL consultant in France: does your accountant take your contributions and personal tax into account?
Yes. The accounting and tax engagement covers your EURL’s annual accounts, tax return and VAT returns, foreign clients included. Under income tax, the profit is taxed in your name and forms the basis of your contributions: your accountant takes this into account with you; the choice between income tax and corporate tax and pay simulations are offered on request, as a separately quoted service. You anticipate your adjustments instead of facing them. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote
EURL consultant already working with an accountant in France: how do you join us?
It is simple: you send your termination letter to your previous firm by registered post with acknowledgement of receipt (we give you an example to adapt); once our engagement letter is signed and your departure announced, we organise the handover of your file with them, in line with professional rules. We check your invoice templates from the handover, especially for your EU clients. See the steps to change accountant
The forecasts, cash-flow plans, dashboards, simulations, studies and analyses mentioned above are additional engagements, à la carte. Each one is quoted in advance, at the frequency you choose.