Accountant for retailers and shopkeepers
Margin, stock, tills and seasonality: your Viseeon accountant follows your shop like a shopkeeper would, with clear figures every month and no surprises at filing time.
- Experts in independent shops, grocers and stores
- Free 20-minute first call, by video
Why use an accountant who specialises in retail?
A shop lives on its margin and its stock. A poor stocktake, untracked shrinkage or a markup that is too low can turn a good season into a loss-making year. Add secure till software, several VAT rates depending on the products and, for large stores, a tax specific to retail.
Your Viseeon accountant tracks your margin rate by product family, checks your till closing reports and prepares your stocktakes with you.
What difficulties do independent retailers face?
A margin that melts away and nobody knows why
Theft, breakage, expired products, discounts at the counter: shrinkage only shows up at the stocktake. Without a comparison between theoretical and actual margin, it stays invisible. It is often a shop's first source of extra profit.
Stock that ties up cash
Buying in bulk to get a discount can drain your cash. Slow-moving stock costs rent, financing and unsold goods. Turnover has to be managed family by family.
A till that must be brought into compliance
If you are subject to VAT and take payments from consumers using till software, it must be certified or covered by the publisher's attestation. The fine is €7,500 per non-compliant software.
Different VAT rates on the same shelf
A delicatessen sells products at 5.5% and 20%; a bookshop sells books and stationery. An item coded wrongly in the till distorts the VAT on every sale.
What your accountant does for your shop
Margin and shrinkage
Margin rate and markup coefficient by family, comparison of theoretical and actual margin, shrinkage measured after every stocktake.
Stock and purchasing
Stocktake method, stock valuation, turnover by family and a purchasing forecast in line with your seasonality.
Till, VAT and retail taxes
Checks on closing reports and rate settings, proof of till compliance, CFE (business property tax) and, if you are concerned, the Tascom return.
Are you liable for the retail floor space tax (Tascom)?
Tascom targets retail businesses that meet these conditions:
- sales area above 400 m²;
- retail turnover of at least €460,000 excl. VAT in the previous year;
- premises open since 1 January 1960.
A store operating under a banner can be taxed below 400 m² if the network's combined area exceeds 4,000 m². The 3350-SD return and the payment are due before 15 June. Source: entreprendre.service-public.gouv.fr, page checked on 1 January 2026.
Which indicators should you track in a shop?
- Margin rate: (sales excl. VAT − cost of goods sold) ÷ sales excl. VAT.
- Markup coefficient: selling price incl. VAT ÷ purchase price excl. VAT, by family.
- Stock turnover in days of sales.
- Average basket and number of receipts per day, to separate price effect from footfall effect.
- Turnover per square metre, useful when negotiating a lease or an extension.
Retailer's tax calendar
Your deadlines over twelve months: VAT, payroll, CFE, Tascom, tax return, with recommended dates for your stocktakes and till compliance check.
Get the guideYour questions about retail accounting
Up to what turnover can a shop stay a micro-entreprise?
For the sale of goods, the 2026 threshold is €203,100 excl. VAT. The VAT exemption ends at €85,000 in the previous year, or as soon as you pass €93,500 during the year.
Does my cash register have to be certified?
Yes, if you are subject to VAT, take payments from consumers and use till software or a till system. Keep the publisher's certificate or individual attestation, reinstated by the 2026 Finance Act.
How do you carry out a year-end stocktake?
Physically count the items on the closing date and value them at purchase cost. Write down damaged or unsellable products at their real value. Your accountant gives you a method and a counting sheet template.
Should you choose your year-end date?
Yes, in a company you can close outside peak season. A stocktake in January, after the holidays and the sales, is easier than in December. Your accountant helps you set the most practical date.
Who has to pay Tascom?
Retail businesses with more than 400 m² of sales area and at least €460,000 excl. VAT of retail turnover in the previous year. The return and the payment are due before 15 June.
How do I set my selling prices?
Start from the purchase cost and the margin rate you need to cover rent, salaries and your own pay. Your accountant calculates this target rate from your real costs and turns it into a coefficient by family.
Do discounts and sales change my VAT?
VAT is calculated on the price the customer actually pays, after the discount. The discount must therefore go through the till, not be applied by hand. That is also what lets you track their cost.
I am taking over a business: what should I have checked?
The last three sets of accounts, the turnover breakdown, the stock being taken over, the lease and the till's compliance. Your accountant rebuilds the real margin and helps you negotiate the price.
Which expenses are deductible for a retailer?
Purchases of goods, rent, salaries, energy, insurance, advertising, bank fees and card terminal, professional fees. Fittings and equipment are depreciated over their useful life.
Let us talk about your shop
20 minutes by video with an accountant who works with retailers. Bring your latest accounts: we will look at your margin together.
From the blog
Sources and last update
- Seuils du régime micro-entreprise 2026 – entreprendre.service-public.gouv.fr (F32353, vérifié le 21/02/2026)
- Franchise en base de TVA – entreprendre.service-public.gouv.fr (F21746, vérifié le 01/01/2026)
- Ce qu'il faut savoir sur la certification des logiciels de caisse – economie.gouv.fr (24/02/2026)
- Taxe sur les surfaces commerciales (Tascom) – entreprendre.service-public.gouv.fr (F22790, vérifié le 01/01/2026)