Does this sound familiar?
- Your large corporate clients regularly ask you for a Kbis extract and a vigilance certificate.
- Every year, you weigh salary against dividends in light of your cash.
- You invoice a company in Germany or the United Kingdom, and you want the invoice to be right.
What matters in 30 seconds
- Your status: as president of an SASU, you are treated as an employee for social security when you are paid; unpaid, your office gives rise to no contributions.
- Your taxation: corporate tax by default, with an option for income tax available under conditions, for five financial years at most.
- 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 income: salary, dividends or both, to be weighed each year against your cash.
Your consulting business in an SASU
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.
From day rate to net income
Your day rate pays for the time you sell, not the time you spend: business development, training and gaps between assignments are not invoiced. Between turnover and your net income come expenses, corporate tax, contributions if you pay yourself a salary, and income tax. On request, as a separately quoted service, we help you set a sustainable level of pay.
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. Some services follow specific rules: we check your invoice templates.
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.
Salary or dividends
A salary opens rights (pension, insurance cover) and bears contributions; dividends are paid out of profit after corporate tax: no social contributions, but income tax and social levies on investment income. The right balance is assessed against the forecast profit. President’s salary simulator
You receive unemployment benefit
Without pay for your office, the return-to-work allowance (ARE) may, depending on your situation, be combined with your activity: France Travail may ask you for a certificate. Non-remuneration certificate: an example to adapt
Key moments where your accountant makes a difference
Your SASU has just been registered
As soon as you choose us, we review the options taken at incorporation (corporate tax or income tax, VAT…), so that any adjustments are made in time. After incorporation
You want to pay yourself
How much, and when? On request, as a separately quoted service, we simulate salary, dividends or both with your figures. Dividend tax simulator
You hire or subcontract
A first employee, a subcontracting consultant: real cost, contracts, VAT. Hiring cost 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 SASU, beyond consulting: You run a single-shareholder SASU.
Comparing with the EURL? EURL consultant. Joining forces with other consultants? Consulting firm in an SAS.
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.
SASU consultant: your accountant budget
Your budget depends first on the actual work your file requires: VAT frequency, number of invoices and expenses, foreign clients, any salary. 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
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.
Corporate income tax
Corporate income tax on profit, with the reduced rate for small companies.
Frequently asked questions from SASU consultants
SASU consultant in France: what day rate do you need to pay yourself a salary?
Start from the net income you need, add contributions, your expenses and a cash margin, then divide by the number of days you can really invoice in the year (often well below 220). The president’s salary simulator gives the cost of a salary for the company; we do the full calculation with you. President’s salary simulator
SASU consultant in France: can you keep unemployment benefit?
Depending on your situation and your rights, the return-to-work allowance (ARE) may be combined with setting up a company, as long as you do not pay yourself. France Travail decides: we discuss it with you before any decision on pay or distribution.
SASU 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).
SASU 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. You still file the French VAT returns on which the transaction appears. We check your invoice templates from your first foreign client.
SASU consultant in France: are meals and travel on assignments deductible?
Yes, when they are incurred in the company’s interest and supported by documents (invoice, purpose, client). Journeys in your personal vehicle can be reimbursed through mileage allowances, using the tax scale, based on a detailed record.
SASU consultant in France: can you register the company at home and work from there?
Yes. Your SASU can have its registered office at your home under the conditions set by law and by your lease or co-ownership rules. Part of the housing costs can, under conditions and with a written agreement, be borne by the company: we set this up properly from the start.
SASU 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 SASU consultant in France?
It depends on the actual work: VAT frequency, number of invoices and expenses, foreign clients and any salary. 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 SASU 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
SASU consultant in France: does your accountant follow you from day rate to net income?
Yes. The accounting and tax engagement covers your SASU’s annual accounts, tax return and VAT returns, foreign clients included; your payroll and dividend distribution are added à la carte. Between your turnover and your net income come expenses, corporate tax, contributions and your income tax: pay simulations that take them into account are offered on request, as a separately quoted service. You set a sustainable level of pay, with peace of mind. In 2 minutes, your meeting is booked; in 5 more minutes, your fee estimate is shown. Get my free meeting and quote
SASU 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. From the handover, we review your tax options and your VAT frequency with you. 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.