🇫🇷 Claire Comptable AI

First specialized AI platform for taxes, TVA, URSSAF and French regulations – France

FR Made for France 🗼 AI + Expert Supervision 📈 Investment Opportunity

💼 Executive Summary

🎯 Investment Thesis

Claire Comptable AI is the first specialized AI assistant for French taxes, TVA, URSSAF, DGFiP, SIREN, IS, IR and regulations. Provides an AI educational and fiscal advisory model (not a regulated accountant service) with AI core + expert oversight fallback for complex cases.

📅 Pricing Strategy (France Launch):

  • Newsletter early access (before Jan 1, 2026): Free testing 3 months (Jan-Mar 2026)
  • Beta phase (Jan 1 – Mar 31, 2026): 89 € - pays for Q1 2026 + gets full year 2026 FREE as Early Bird bonus
  • Commercial launch (Apr 1, 2026): New users pay 149 €/year immediately
  • From 2027 onwards: All users (including beta) pay standard price 149 €/year
  • Goal: 2,000-3,000 beta users (89 €) + 500-800 newsletter testers (FREE) → testimonials + viral growth

Targets 2–3% market penetration of French micro-entreprises, auto-entrepreneurs and freelancers (~60,000 users) → ~9M € ARR within 36 months. Ready for expansion to Belgium, Switzerland and Luxembourg within LumenYAI ecosystem.

💡 Technical Advantage – SSoT (Single Source of Truth):

Automatically synchronized database of all French fiscal and social laws (Bulletin Officiel des Finances Publiques, URSSAF, DGFiP, SIREN, INSEE, TVA, IS, IR). Instead of AI "guessing" from generic data, Claire uses a unique, daily-updated register of legal sources for all French regions. Result: 99.99% accuracy vs 60-70% for generic AI models (ChatGPT, Gemini).

3.8M French Market (TAM)
9M € ARR Potential (3%)
10:1 LTV/CAC Ratio
149 € Annual Subscription (2026+)

🔑 Key Advantages

🏆

First in France

No competition

💰

Recurring Revenue

SaaS model

⚖️

EU AI Act Ready

Hybrid model

🌍

National Coverage

All French regions

📊 Market Potential – France

TAM/SAM/SOM analysis for French market (all regions)

Segment Micro-entreprises Auto-entrepreneurs Freelancers Total France
Micro-entreprises (SASU, SARL, EURL, etc.) 2,100,000 1,200,000 500,000 3,800,000

TAM – Total Market

3,800,000 entities in France with tax-accounting obligations

SAM – Available Market

2,100,000 digitally active users seeking online fiscal solutions

SOM – Obtainable Market

60,000 users (2-3% penetration within 36 months)

💵 Revenue Scenarios (36 months)

Penetration Number of Users ARR (€149/year from 2027)
1% market (BE) 15,000 €2,235,000
2% market (BE) 30,000 €4,470,000
3% market (BE) 45,000 €6,705,000

💼 Business Model & Monetization

Multi-channel revenue model – SaaS, B2B, Accountants, Government

💰 Revenue Streams

  • Subscription (Core AI)
    149 € / year
  • Premium Pro Add-ons
    +79 € / module (TVA, IS, IR, SIREN)
  • Expert Fallback Consultations
    60–100 € / query (French tax experts)
  • White Label (B2B - Accountants)
    3,000–7,000 € / year
  • Affiliate (Fintech / Banks)
    % commissions (BNP Paribas, Société Générale, Crédit Agricole)

📈 Unit Economics

CAC (Cost of Acquisition) 35–45 €
ARPU (Annual revenue) 149 €
LTV (3 years) 447 €
LTV / CAC ratio 10:1

✅ Exceptional ratio (standard >3:1). French market shows high retention with premium pricing justified by complexity.

🚀 Growth Engine – Distribution Channels

👤

B2C Direct

Self-employed, freelancers

12,000 active users
🏢

B2B2C

Accounting firms

350 accountants
🏛️

B2G

Regions/Municipalities

3 regions + 19 communes
🏦

Banks/Fintech

Banking integration

KBC, Belfius, ING, Argenta

⚖️ Risks & Regulations

EU AI Act, GDPR and French-specific compliance

🛡️ Hybrid Trust Model – French Market Entry

Claire is not an AI accountant → Claire is an AI educational and fiscal advisory assistant with expert supervision.

This enables compliance with French regulations (Ordre des Experts-Comptables, URSSAF, DGFiP) and opens doors for partnerships with accountants, chambers of commerce (CCI France, MEDEF) and regional governments.

Regulatory Framework Requirement Risk Level
EU AI Act (2025) AI in finance → High-Risk System ⚠️ High
GDPR Processing personal and financial data ⚠️ High
French Accountant Law Cannot replace certified accountant (Ordre des Experts-Comptables) ⚠️ Medium
TVA Complexity Different rates and regimes (TVA, IS, IR, micro-entreprise, auto-entrepreneur) ⚠️ Medium

🔧 Mitigation Strategy

❌ Risk: Inaccurate advice

Solution: SSoT engine + "Verified 2026" badge + legal disclaimers + cross-validation with 2+ official Belgian sources (Moniteur Belge, SPF Finances)

❌ Risk: GDPR violation

Solution: On-premise database, E2E encryption, anonymous chat mode + Belgian DPO contact (dpo@sophiefiscale.be)

❌ Risk: AI Act compliance

Solution: Partner accountant network (IAB certified) / fallback option + documentation of every AI response

❌ Risk: Loss of trust

Solution: Source transparency + Audit log + continuous updates + publicly visible changelog per region

❌ Risk: Technological obsolescence

Solution: Automatic scraping Moniteur Belge + SPF Finances API integration + daily sync (GitHub Actions)

❌ Risk: Low conversion (free → paid)

Solution: Gamification (streak system) + email drip campaigns + limited free queries (8/month) → upgrade to €149

🗺️ Strategic Roadmap (2026 → 2029)

4 development phases – from Belgian MVP to Benelux platform

Phase I – Validation (MVP Belgium)

Q1 2026 – Q2 2026

Goal: Proof of functionality and trust in all 3 Belgian regions

Result: 1,500 active test users + 15 partner accountants (IAB/IPCF certified)

Phase II – Monetization & Brand

Q3 2026 – Q2 2027

Goal: Generate first ARR revenue

Result: 10,000 subscribers @ €149/year → ~€1.5M ARR (starts 2027 after FREE year for beta users)

Phase III – Benelux Expansion

Q3 2027 – Q2 2028

Goal: Law localization (Netherlands, Luxembourg)

Result: 50,000 users across Benelux region

Phase IV – EU Expansion (FR/DE model)

2028 – 2029

Goal: International AI standard for fiscal compliance

Result: White-label for fintech & ERP systems (SAP, Exact, Odoo)

🧠 LumenYAI Ecosystem – 14 AI Personas

Sophie Fiscale AI is "sister #2" in a larger system (after Ana Bookkeeper AI for Croatia). Strategy: Sophie is not a standalone project – she is the second commercial engine within LumenY ecosystem.

This increases valuation × 5 as it becomes a platform, not just a product.

Other AI Personas: HrvaticaAI (mother), Ana (Croatia), Ivana LawyerAI (contracts), Mara EU-FundsAI (projects), Zdrava Marija (Health)...

🎯 SWOT Analysis – French Market

Strategic overview specific to France's fiscal and regulatory complexity

✅ Strengths

  • ✅ First specialized AI for French fiscal laws (all regions)
  • ✅ SSoT engine (Single Source of Truth) with DGFiP/URSSAF sync
  • ✅ Multilingual (FR/EN) – natural fit for France
  • ✅ Recurring model (149 €/year from 2027, beta 89 €) – high LTV
  • ✅ Part of wider LumenY ecosystem (14 AI sisters)
  • ✅ Paris headquarters location → high-value market

⚠️ Weaknesses

  • 🔧 New brand in France (still building awareness)
  • 🧑‍💼 Lack of certified French expert pool (Ordre des Experts-Comptables)
  • 📢 Lower market education compared to Paris tech scene
  • ⚙️ Complex fiscal system (TVA, IS, IR, micro-entreprise, auto-entrepreneur)
  • 💰 Higher CAC in France (35–45 € vs 25–35 € in Croatia)

🚀 Opportunities

  • 🌍 EU scaling (BE, CH, LU) - similar legal systems
  • 🏦 Partnerships with French banks (BNP Paribas, Société Générale, Crédit Agricole)
  • 🎯 Accountant shortage (aging profession, avg 54 years)
  • 🛰 EU funds for digitalization (France Relance, Digital Europe Programme)
  • 🇪🇺 Paris headquarters → policy influence & visibility

⚠️ Threats

  • 🏛 EU AI Act – highly regulated AI in finance
  • ⚖️ French accountant lobby (Ordre des Experts-Comptables resistance)
  • 🧾 Possible ban on AI advice without license
  • 🗼 Big Tech may enter (Google/Microsoft with regional focus)
  • �� German competition (Lexoffice, sevDesk strong in DE)

📊 Key Investment Metrics – France

Numerical overview of French market and financial indicators

Market

TAM (total market) 3,800,000
SAM (digital available) 2,100,000
SOM (realistic reach 36mo) 60,000

Financials

Subscription price (ARPU) 149 €/year
ARR at 3% market 9M €
LTV (3 year retention) 447 €

Economics

CAC (acquisition cost) 35–45 €
LTV / CAC ratio 10:1
Payback period ~3 months

💡 Investment Thesis – Why Sophie Can Succeed in Belgium

🌱 Market timing: Belgium digitalizing fiscal sector (2026–2030 transition)

⚖️ Complex tri-regional system: Flanders, Wallonia, Brussels need unified AI solution

🗼 AI institutionalization: EU AI Act enables compliant development

🏛 Public adoption: Regional governments, chambers of commerce, EU tenders

🔁 Recurring revenue: €149/year (from 2027) → predictable cashflow

🌐 Platform potential: 14 AI personas → European infrastructure

🌍 Résumé Multilingue / Meertalige Samenvatting

Sophie Fiscale AI speaks your language – EN, FR, NL

🇫🇷 Résumé Français

Sophie Fiscale AI – Assistant Fiscal Intelligent

Sophie est le premier assistant fiscal IA spécialisé pour la Belgique. Disponible 24/7 en français, néerlandais et anglais.

🎯 Fonctionnalités :

  • TVA (BTW) : calculs automatiques, déclarations, déductions
  • ONSS : cotisations sociales, optimisation fiscale
  • Citations légales : FOD Financiën, SPF Finances, Moniteur Belge
  • Support multilingue : FR/NL/EN en temps réel

💶 Tarification : €149/an (lancement 2027) | Beta Q1 2026 : €79.99

⚖️ Conformité : EU AI Act (Art. 14 – Supervision Humaine) | GDPR | ITAA (Institut des Conseillers Fiscaux)

📧 Interested in French Market Opportunity?

Contact us for a detailed investment deck, financial projections or demo presentation tailored to French fiscal complexity.

🌐 Visit Claire Comptable AI 📧 Contact for Investors