Accountant for liberal professions and consultants
BNC or company, VAT exemption, expense claims, pay and dividends: your Viseeon accountant structures your practice so that every hour you bill earns you more.
- Experts in consultants, lawyers, architects and trainers
- Free 20-minute first call, by video
Why use an accountant dedicated to liberal professions?
A consultant, lawyer or architect sells their time and expertise. The bookkeeping is light, but structure decisions weigh heavily: BNC as a sole trader, EURL, SASU or a professional practice company (société d'exercice libéral, SEL). VAT, social contributions and the owner's pay need to be managed together.
Your Viseeon accountant keeps your books, prepares your form 2035 or company accounts, and reviews every year the balance between pay, dividends and social protection.
What questions do liberal professionals and consultants ask?
Crossing the VAT exemption threshold unprepared
For professional services, the VAT exemption ends at €37,500 of turnover in the previous year, or as soon as you pass €41,250 in the current year. Crossing it mid-year means you must charge VAT immediately. Whether your contracts were signed excl. or incl. VAT then changes your margin.
A structure picked by chance
BNC as a sole trader, EURL taxed at income tax or corporate tax rates, SASU: each option has its own contributions, taxation and social protection. The choice made at start-up is not necessarily the right one three years later.
Poorly documented expenses
Travel, business meals, home office, equipment: deductible, provided they are documented and linked to the business. An incomplete expense claim is rejected in a tax audit.
Invoices paid late
Large accounts pay at 45 or 60 days, sometimes longer. In the meantime, you advance VAT and contributions. Outstanding receivables should be tracked as a key indicator in their own right.
What your accountant does for your practice
Structure and pay
BNC, EURL, SASU or professional practice company compared on your figures, then a yearly decision on pay versus dividends.
VAT and invoicing
Monitoring of exemption thresholds, mandatory invoice details, re-invoicing of disbursements and expenses, foreign clients and reverse-charge VAT.
Managing billable time
Real daily rate, billable utilisation rate, outstanding receivables and a cash flow forecast updated every month.
BNC as a sole trader or a company: what is the difference?
| Criterion | BNC (micro or declaration contrôlée) | Company (EURL, SASU, SEL) |
|---|---|---|
| Taxation of profit | Income tax, on the whole profit | Corporate income tax, unless you opt otherwise |
| Your income | The entire profit | Pay you decide plus any dividends |
| Expense deduction | 34% allowance under micro, actual expenses on form 2035 | Actual expenses |
| Formalities | Light | Full accounts, annual shareholders' meeting |
Source: BOFiP BOI-BAREME-000044 and impots.gouv.fr for thresholds and allowances. The micro-BNC threshold is €83,600 in 2026.
The best option depends on your profit, your family situation and your social protection needs.
Which indicators matter for a consulting practice?
- Billable utilisation rate: days billed divided by days worked.
- Real average daily rate, after discounts and unbilled days.
- Average client payment time and the amount of overdue invoices.
- Net hourly income after contributions and tax, to set your prices.
BNC or company: simulate your net income
Enter your turnover, your costs and the pay you want. The simulator compares your take-home amount as a sole trader and through a company. Instant result, no email needed.
Run the simulationAccountants who work with liberal professions
Alexandra Alexandra DELBOR
Noisy-le-Grand
Dominique Dominique MARTINS
Vanves
Your questions about liberal profession accounting
What is the micro-BNC threshold in 2026?
The micro-BNC regime applies up to €83,600 of receipts excl. VAT. Above that, you fall under the declaration contrôlée and file a form 2035.
When must I charge VAT as a consultant?
As soon as your turnover exceeds €37,500 in the previous year, or €41,250 during the current year. Lawyers have specific thresholds: €50,000 for their regulated activities.
EURL or SASU for a consultant?
In an EURL, the manager is covered by the self-employed social security scheme; in a SASU, the president is treated as an employee. Contributions, social protection and the taxation of dividends differ. The simulator compares both on your figures.
How do I invoice a client based in another EU country?
For a business client in the EU, you generally invoice without VAT and the client self-assesses the VAT (reverse charge). You then file a European services declaration (DES) by the tenth working day of the following month at the latest.
Is the training I deliver subject to VAT?
Continuing vocational training is exempt if your organisation obtains an attestation from the authorities. Apply with form no. 3511-SD to the DREETS (regional labour authority), which has 3 months to reply; its silence counts as approval. Your accountant checks your situation before your first contract.
Which pension fund applies to a consultant?
It depends on your profession. Some regulated professions, such as architects, consulting engineers, psychologists or osteopaths, pay into the Cipav for their pension. Other liberal professions, including most consultants, come under the general pension scheme (Assurance retraite, Carsat) like other self-employed people.
Can I deduct my home office?
Yes, a share of your housing costs based on the area used for the business is deductible under the real regime. It must be reasonable and documented. Your accountant calculates the share and records the method.
Do I need a dedicated bank account?
It is strongly recommended, even as a sole trader, to keep business income and expenses clearly separate. For a company, it is compulsory. It also makes your accountant's work easier.
I am just starting out: do I need an accountant in the first year?
Under micro-BNC it is not compulsory, but a meeting at the start avoids VAT and structure mistakes. Under the declaration contrôlée or in a company, an accountant secures your filings and saves you time.
Let us review your structure
20 minutes by video with an accountant who works with liberal professionals. Give us your approximate turnover: we will compare your options.
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From the blog
Sources and last update
- BOI-BAREME-000044 – Seuils des régimes d'imposition BA, BIC, BNC (version du 19/08/2026) – BOFiP
- Franchise en base de TVA – entreprendre.service-public.gouv.fr (F21746, vérifié le 01/01/2026)
- La déclaration européenne de services (DES) – douane.gouv.fr
- Le régime unique des micro-entreprises (abattements) – impots.gouv.fr