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Changing expenses when changing regime?

bella1982
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We are going to change our regime at the local hotel des impots over the next few days from EI Micro to EI Reel. On the new regime we will be able to claim expenses, Is there anyway of claiming for things that have been paid for up front e.g. advertising for the year? If so what is the best way of doing this? Also, Is it obligatory to have a professional account on EI Reel or just advisory?

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