CHARTERED ACCOUNTANT · HOSPITALITY & RESTAURANTS
The chartered accountant for hotels, cafés and restaurants
Between multi-rate VAT, a heavy payroll and a demanding hospitality collective agreement (HCR), your accounting is like no other. We simplify your management and give you the right ratios to run your establishment with confidence.
The accounting challenges of the restaurant trade
Bar, brasserie, restaurant, hotel or caterer: your business combines tax and social constraints few sectors face. Here are the four points that call for real expertise.
🧾
Multiple VAT rates
10% on eat-in dining, 5.5% on certain packaged food to take away, 20% on alcoholic drinks: a single receipt can mix three rates. A rigorous breakdown is essential for accurate VAT.
👥
Payroll and the HCR agreement
The HCR collective agreement governs minimum wages, overtime, public holidays, meal allowances and split shifts. With a payroll that weighs heavily, every payslip must be flawless.
📊
Management ratios
Food cost and labour ratio make the difference between a profitable establishment and one that wears itself out. Without regular tracking of these indicators, you’re working blind.
💸
Cash flow and seasonality
Daily cash and card takings, suppliers to pay quickly, high rents and a business that can be very seasonal: cash flow stays tight. Anticipation becomes vital to get through the lean spells.
What we bring you
Your job is hospitality, cooking and service. Ours is to take all the accounting, tax and payroll management off your hands.
📥
Zero paperwork
Supplier invoices, till receipts, bank statements: you send, we process. No more boxes of receipts and month-ends spent hunting for a document.
✅
Full compliance
VAT at the right rates, certified POS software, payroll compliant with the HCR agreement and up-to-date social declarations: we secure every obligation to spare you the slightest risk at audit.
😌
Peace of mind restored
You delight your guests, we handle your books. A dedicated contact, clear answers and regular tracking of your figures: you keep a free mind to run your dining room.
Our support for hospitality and restaurants
Complete support, designed for the specifics of cafés, hotels and restaurants.
Accounting & ratios
- Full bookkeeping for your business
- Food-cost tracking by category
- Labour-ratio calculation
- Margin analysis by activity
- Commented balance sheet and income statement
VAT & till
- VAT breakdown 10% / 5.5% / 20%
- Setup of your certified POS software
- Checking of cash and card takings
- Handling of tips
- VAT returns filed on time
HCR payroll & social
- Payslips compliant with the HCR agreement
- Managing extras and seasonal staff
- Overtime, split shifts and public holidays
- Social declarations and DSN
- Employment contracts and hiring formalities
Why entrust us with your accounts
Whatever your goals, we speak the language of your trade.
🍽️
“I want to control my food cost”
We track your food cost closely and compare it with your turnover to spot drift. You see where you’re losing margin and adjust your purchasing and your menus accordingly.
🧮
“I want error-free HCR payroll”
Extras, seasonal staff, split shifts, overtime: we produce payslips compliant with the HCR agreement and handle your DSN. Your staff are paid correctly and you’re safe from an adjustment.
📈
“I want to steer my cash flow”
We anticipate your VAT, social-contribution and supplier deadlines, and track your cash flow to get through the quiet periods. You avoid nasty surprises and invest at the right moment.
Frequently asked questions
Which VAT rates apply in restaurants?
Restaurants combine several rates. Eat-in consumption and takeaway of products for immediate consumption generally fall under the 10% rate. Certain takeaway sales of packaged food fall under the reduced 5.5% rate. Alcoholic drinks are always at 20%. A single receipt can therefore combine all three rates: the breakdown must be precise, and we secure it for you.
What is the HCR collective agreement?
The Hotels, Cafés and Restaurants (HCR) collective agreement governs employment relationships in the sector. It sets minimum wages by level and grade, the rules on overtime and split shifts, public holidays, leave, meal allowances and provident cover. Any payroll in an HCR establishment must follow it to the letter: we apply its pay scales and provisions to every payslip.
How do I manage extras and seasonal staff?
Extras cover a one-off surge in activity and follow strict rules on the use of the “contrat d’usage”. Seasonal staff are hired for a period tied to your business. Each hire requires a suitable contract, a prior declaration and rigorous tracking of hours. We draw up these contracts, handle the declarations and produce the payslips, so your flexibility stays fully legal.
What are food cost and labour ratio?
Food cost is the share of your food and drink purchases in your turnover: it’s the key indicator of your gross margin. The labour ratio measures the weight of payroll relative to turnover. Together, these two ratios determine an establishment’s profitability. We calculate them regularly and help you bring them back to healthy levels for your type of business.
Is POS software mandatory?
If you use till software or a POS system to record your customers’ payments, it must meet the conditions of tamper-proofing, security, retention and data archiving, and be certified. It’s an important requirement vis-à-vis the tax authorities. We help you choose a certified solution, set it up correctly and use its exports for your accounting.
How are tips handled?
How tips are handled depends on how they are collected: given directly by the customer, or taken in by the establishment and then paid out. Depending on the case, they may follow a specific social and tax regime. Clear management avoids payroll errors and reclassification. We set up tracking suited to your operation, in cash and by card, so everyone gets their due and everything is properly recorded.
We also support these sectors
Focus on your guests — we’ll handle the books
Multi-rate VAT, HCR payroll, management ratios and cash flow: entrust us with all of your accounting. Let’s meet to review your establishment and build tailor-made support.