Accountant for healthcare professionals
Form 2035, cash-basis receipts, locums, SCM or SELARL: your Viseeon accountant keeps your private-practice books so you can stay with your patients.
- Accountants specialised in medical and paramedical practices
- Free 20-minute first call, by video
Why choose an accountant dedicated to healthcare professionals?
A self-employed healthcare professional declares non-commercial profits (BNC), most often on Form 2035. Care services are in principle exempt from VAT (TVA), but not every activity is. An accountant used to the sector spares you mistakes in receipts, contributions and structure.
Doctor, dentist, physiotherapist, nurse, speech therapist, midwife or psychologist: your Viseeon accountant adapts the follow-up to your practice, whether solo, in a group practice, in an SCM (cost-sharing company) or in a professional practice company (SEL).
What questions do self-employed healthcare professionals ask?
Receipts that are hard to reconcile
Third-party payment, health insurance share, top-up insurance share, rejections and patient payments: money arrives through several channels. Under cash-basis accounting, the date of receipt is what counts. A poor reconciliation distorts Form 2035.
Micro-BNC or the standard declaration?
Micro-BNC applies a flat 34% allowance. If your actual expenses (rent, equipment, vehicle, fee shares paid to others) exceed that level, the standard declaration (déclaration contrôlée) is more favourable. Many newly established practitioners stay on micro by default.
VAT that is not always exempt
Care provided by regulated medical and paramedical professions is in principle exempt. Non-therapeutic cosmetic procedures, some expert assessments or product sales may be taxable. The question often comes up too late.
Fee sharing and practice structure
Locums, collaborations, cost-sharing in an SCM, moving to a SELARL: each set-up has its own tax and social consequences. A wrong choice weighs on you for years.
What your healthcare accountant takes care of
BNC accounting and Form 2035
Receipts-and-expenses bookkeeping, reconciliation of health insurance and top-up insurance flows, Form 2035 and its appendices, fixed-asset tracking.
Setting up, locums, partnerships
Start-up forecast, fee-sharing contracts, choice between solo practice, SCM, SELARL or SELAS, simulation of your net income.
Contributions and social protection
Forecasting of URSSAF and pension fund contributions, adjustments, income protection insurance: every month you know what you really keep.
Micro-BNC or standard declaration: which to choose?
| Criterion | Micro-BNC | Standard declaration (Form 2035) |
|---|---|---|
| 2026 reference receipts threshold (exit after two consecutive years above it) | €83,600 | No ceiling |
| Profit calculation | Receipts minus a 34% allowance (minimum €305) | Receipts minus actual expenses |
| Bookkeeping | Receipts ledger | Receipts-and-expenses book, fixed-asset register |
| Best when | You have few expenses | Rent, equipment, vehicle and fee shares are high |
Sources: BOFiP BOI-BAREME-000044 (version of 19 August 2026) and impots.gouv.fr.
Micro-BNC lets you opt for the standard declaration. Your accountant compares both regimes on your actual figures before any decision.
Which indicators should you track in a private practice?
- The expense ratio: professional expenses divided by receipts. It tells you whether micro-BNC is penalising you.
- Receipts per day worked: useful to decide between part-time, locums or opening an extra slot.
- Disposable income after contributions: the only figure that matters for your personal budget.
- Unpaid and rejected third-party payment claims, to chase every month.
Your questions about healthcare professional accounting
Does a self-employed doctor have to charge VAT?
Not for care provided within their regulated profession: it is in principle exempt. Some ancillary activities, such as purely cosmetic procedures or expert assessments, may be taxable. Your accountant analyses your services case by case.
What is the micro-BNC threshold in 2026?
The micro-BNC threshold is €83,600 in receipts excluding VAT in 2026. You leave the regime on 1 January after two consecutive years above the threshold, then use the déclaration contrôlée regime and file form 2035. You can also opt into that regime below the threshold.
What allowance applies under micro-BNC?
A flat allowance of 34%, with a minimum of €305, stands in for your expenses. You cannot deduct anything else. If your actual expenses exceed 34% of your receipts, the standard declaration is generally preferable.
When must Form 2035 be filed?
For 2025 income reported in 2026, the statutory deadline for form 2035 was 5 May 2026, the second working day after 1 May. The additional 15 calendar days for electronic filing extended the deadline to 20 May 2026. Check the calendar for each filing year.
How should fee shares paid to a locum be treated?
The practice holder collects the fees and then passes part of them on to the locum. The holder records them as receipts and then as expenses; the locum declares them in their own receipts. Their VAT treatment has been clarified by the tax authority.
SCM or SELARL: what is the difference?
An SCM pools resources (premises, secretarial work, equipment) but each member keeps their own patients and receipts. A SELARL is a practice company: it collects the fees and pays you a remuneration. The choice depends on your income, your plans and your family situation.
Can I deduct my vehicle?
Yes, under the standard declaration, either at actual cost or using the mileage scale for vehicles not entered in the fixed-asset register. The choice is made each year according to your mileage and the type of vehicle.
Do I have to join an approved management association (OGA)?
No, not to avoid a surcharge: it has been abolished since the taxation of 2023 income. Membership remains possible for other services.
I am setting up: when should I contact an accountant?
Ideally three months before you set up. That leaves time to choose the regime and the structure and to open the right accounts. You also avoid first-year mistakes, the most costly ones.
Let's review your practice
A 20-minute video slot with an accountant who works with healthcare professionals. Free, at a time that suits you, including late in the day.
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Sources and last update
- BOI-TVA-CHAMP-30-10-20-10 – Exemptions: medical and paramedical professions – BOFiP (09/04/2025)
- BOI-BAREME-000044 – Thresholds of the BA, BIC and BNC tax regimes (version of 19/08/2026) – BOFiP
- The single micro-business regime (allowances) – impots.gouv.fr
- DGFiP — date limite de déclaration des résultats
- Service Public Entreprendre — dépassement des seuils micro