Update
Target audience
- Executives, managers, or HR staff
- Administrative managers
- Financial managers
1 day
New training
Prerequisites
It is necessary to have a general understanding of French accounting and tax rules
Objectives
◗ Conduct a detailed analysis of current tax developments and the provisions of the latest budget laws.
◗ Measure the impact of these changes on the company's financial statements.
◗ Implement changes in legislation and case law to ensure that business practices comply with new requirements.
◗ Incorporate into one’s practice the accounting changes resulting, in particular, from ANC Regulation 2022-06, which reforms the PCG, and the electronic invoicing reform.
Training program
◗ Accounting Reform: The New PCG 2025
– ANC Regulation 2022-06, effective in 2025, amending the PCG and modifying the definition of extraordinary income
– Elimination of expense transfers
– Changes to journal entries for the disposal of fixed assets and investment grants
– Other changes: provision accounts, accrued interest, etc.
– PCG 2025: Reform of the presentation of notes to the financial statements, inclusion of the cash flow statement
– ANC Regulation 2023-05, replacing the term “software” with “IT solutions” effective in 2024
– The impact of the PCG 2025 reform on the CVAE: new BOFiP guidance dated November 19, 2025
✔ APPLY | Case Study
◗ Electronic Invoicing Reform
– Scope and Timeline
– Selecting an Approved Platform
– New Mandatory Information on Invoices
– E-invoicing and E-reporting
◗ Key Provisions of the 2026 Budget Act (revised version following the invocation of Article 49-3)
– Measures related to corporate taxes: CVAE, formerly TVS (new air pollutant tax schedule), etc.
– The special levy on the profits of large corporations
– The new tax on luxury goods held by holding companies
– Key measures affecting individuals: adjustment of the income tax scale and the neutral rate brackets for withholding tax
✔ EVALUATE | Knowledge assessment quiz
◗ Cases of non-recoverable VAT and the new rule regarding passenger vehicles assigned to employees
– Overview of typical cases of non-recoverable VAT
– New ruling allowing for the recovery of VAT on passenger vehicles assigned to employees
✔ ASSESS | Knowledge assessment quiz
Why choose this course?
This event, dedicated to the latest developments in accounting and tax law, helps participants understand recent and upcoming reforms: the 2026 Finance Acts, ANC publications, case law, electronic invoicing, the CVAE, corporate income tax, and vehicle taxes. It enables participants to assess the impacts of these changes and adapt their practices with confidence.
Teaching and assessment methods
Before the training: Submit your expectations via your online portal 15 days before the training begins and complete a self-assessment of your skills.
Teaching Methods: A variety of teaching methods to cater to different learning styles, encourage active participation, and reinforce learning through experimentation and practice.
Educational materials: presentation materials, reference materials (summary sheets, tables, etc.), and other resources available in your account.
During the training: theoretical concepts are alternated with examples drawn from real-life cases. Participants are given the opportunity to engage in role-playing exercises. Numerous practical exercises allow participants to demonstrate their mastery of the skills as the training progresses.
Training monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.
Price
€1,040 (excluding tax)