# Can I claim Accountant Fees (Expert-comptable) as a business expense in France?

**Yes, fully claimable.** Yes. The fees of an expert-comptable for bookkeeping, accounts, tax returns and advice are an ordinary business cost. Above EUR 2,400 a year to one person, the company also declares them on the DAS2 in January.

Typical amount: Varies by firm and by the size of the books. Many firms quote a monthly fee for small companies. Keep the engagement letter next to the invoices.

## What Direction générale des Finances publiques (DGFiP) says

Professional fees paid for the running of the business are deductible from the profit subject to IS, and the VAT on the invoice is deductible on the CA3 when the company is registered for VAT. An expert-comptable is the usual professional in France: they keep or review the books, prepare the liasse fiscale, help with the 2065 and the annual accounts, and advise on owner pay and dividends. Fees paid to lawyers, notaires, consultants and other advisers are treated the same way. There is one extra reporting step. A company that pays fees, commissions or similar sums to a person declares them on the DAS2 when the total for one beneficiary in a year is above EUR 2,400. The declaration is made in January of the following year, through the DSN on net-entreprises.fr, by EDI or by online entry. The penalty for a non-electronic filing is EUR 15 per beneficiary, and a missed or wrong declaration is penalised under the articles cited in the BOFiP. If the same accountant also prepares your personal income tax return, ask for the company's work and your private work to be invoiced separately, because only the company's work is a company cost.

## When you can claim

- Annual accounts and the liasse fiscale prepared by an expert-comptable
- Monthly bookkeeping and VAT return preparation
- Legal advice on contracts, statutes and shareholder agreements
- Fees for the AGO minutes and the deposit of accounts with the greffe
- Payroll bureau fees where you outsource the DSN and payslips
- Tax advice about the company's own affairs

## When you cannot claim

- Fees for your personal income tax return or family matters
- Advice on a private purchase, such as your home
- Penalties and interest charged by the tax office, which are not fees

## Good to know

**Pro tip:** Ask your expert-comptable to send invoices with the company's SIREN and VAT number. Add each adviser to a list at the end of the year and total what you paid them, so the DAS2 threshold is checked before January.

**Important:** AccountsOS prepares the books and the figures an expert-comptable needs, and tracks the DAS2 date. It does not file the DAS2. The company or its expert-comptable does.

Source: https://bofip.impots.gouv.fr/bofip/8661-PGP.html/identifiant=BOI-BIC-DECLA-30-70-20-20250212

## Related expenses

- [Software and Subscriptions](https://accounts-os.com/fr/expenses/software-subscriptions-france)
- [Bank Fees and Interest](https://accounts-os.com/fr/expenses/bank-fees-france)