What matters in 30 seconds
- Your directors: when paid, the president and the managing directors (directeurs généraux) are treated as employees for social security; the other partners can be employees of the SAS if they hold a genuine job.
- The profit is shared: the partners decide how it is allocated; dividends are split according to each partner’s rights under the articles of association, not according to the turnover each brings in.
- Your VAT: on consulting services, it is due when your invoices are paid, unless you opt to pay it on invoicing.
- 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.
- Every year: approval of the accounts by the partners, report on agreements with the directors, filing with the court registry.
Your consulting firm in an SAS
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.
Rewarding each partner’s contribution
The turnover each partner brings in does not determine their share of the profit: dividends follow the rights set by the articles of association. To recognise different contributions, the usual lever is the pay of the directors and of the partners who are employees, decided in the forms provided for. On request, as a separately quoted service, we study the scenarios with you.
The shareholders’ agreement
A new consultant joining, a departure, buy-back of shares, non-compete: these rules are prepared before you need them, in the articles of association and the shareholders’ agreement drafted by your lawyer. We provide the figures: valuation, tax impact.
VAT on your assignments
Your consulting services are subject to VAT above the VAT basic exemption thresholds (in 2026, for services: €37,500 of turnover in the previous year or €41,250 in the current year). VAT is due 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”, the client’s VAT number and a European services declaration. Outside the EU, the rules of the client’s country apply.
Your first salaried consultants
Hiring rather than subcontracting: real cost, the collective agreement that applies to your activity, time on assignments and between assignments. We prepare the payroll and your social filings. Hiring cost simulator
Steering by assignment
Billing rate, margin by client and by consultant, outstanding receivables: simple indicators to decide on your hiring and your rates, on request.
Key moments where your accountant makes a difference
Your SAS has just been registered
As soon as you choose us, we review the options taken at incorporation (tax regime, VAT…), so that any adjustments are made in time. After incorporation
A partner joins or leaves
Share valuation, sale price, tax consequences: we prepare the figures, your lawyer drafts the documents.
The directors want to pay themselves
Salary, dividends or both, for each of them: on request, as a separately quoted service, we simulate the combinations with your figures. President’s salary simulator · Dividend tax simulator
Director’s benefits
Holiday vouchers (chèques-vacances), pre-financed CESU: benefits possible under conditions. For example, in companies with fewer than 50 employees and no works council (CSE), the contribution to holiday vouchers is exempt from social contributions up to 30% of the gross monthly minimum wage (Smic) per year and per beneficiary (excluding CSG, CRDS and the mobility levy). 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 SAS, beyond consulting: You chair an SAS with several shareholders.
The only shareholder? SASU consultant. Comparing with the SARL? Consulting firm in an SARL.
All our pages for consulting businesses: Accountant for consultants and freelancers in France.
Consulting firm in an SAS: your accountant budget
Your budget depends first on the actual work your file requires: VAT frequency, number of invoices and expenses, foreign clients, number of partners and employees. 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, ideally with your partners.
The quote is free and with no obligation: our accountant quote in 3 steps.
Useful simulators
President’s salary
Gross pay, contributions, net pay and income tax for a French company president.
Dividends
Income tax, social levies and net dividends, flat tax or progressive scale.
Employee hiring cost
Employer cost, gross, net and net after tax for an employee in France.
Frequently asked questions from consultants in an SAS
Consulting firm in an SAS in France: how do you share the profit between partners who bring in different turnover?
Dividends follow the rights set by the articles of association, in principle each partner’s share of the capital. To reflect different contributions, the usual adjustment is the pay of the directors and of the partners who are employees, decided in the forms set by the articles. On request, as a separately quoted service, we study several scenarios with you.
Consulting firm in an SAS in France: do all partners have to be directors?
No. An SAS can have just a president, with one or more managing directors (directeurs généraux) if the articles provide for it. The other partners can be employees of the company if they hold a real job, with a relationship of subordination and pay distinct from their dividends.
Consulting firm in an SAS in France: what should the shareholders’ agreement cover?
The agreement is drafted by your lawyer. It usually sets the conditions for joining and leaving, the buy-back price of shares, the split of roles and non-compete. We feed it with the figures: valuation method, tax consequences of a sale.
Consulting firm in France: should you hire consultants or subcontract to them?
It depends on how regular your assignments are. Subcontracting stays flexible; employment builds loyalty, but commits the company, including between assignments. We compare the costs with your figures. Hiring cost simulator
Consulting firm in an SAS 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.
Consulting firm in an SAS in France: who approves the accounts?
The partners, within six months of the year-end, in the forms set by the articles of association (article L. 227-9 of the French Commercial Code). The president also presents a report on agreements with the directors or with partners holding more than 10% of the voting rights, where there is no statutory auditor. See corporate secretarial
Consulting firm in an SAS 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 a consulting firm in an SAS in France?
It depends on the actual work: VAT frequency, number of invoices and expenses, foreign clients, number of partners and employees. 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 SAS 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
Consulting firm in an SAS in France: does your accountant follow the company, its directors and its partners?
Yes. The accounting and tax engagement covers your SAS’s annual accounts, tax return and VAT returns, foreign clients included; payroll for the directors and salaried consultants, annual corporate secretarial work and dividend distribution are added à la carte. Pay scenarios and steering indicators by assignment are offered on request, as a separately quoted service, taking into account the company’s tax and each partner’s situation. Everyone decides on shared figures. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote
Consulting firm in an SAS 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 also take over with them the list of agreements with your directors, needed for the report presented to the partners each year. See the steps to change accountant