Accounting obligations of Micro-entrepreneurs in France

Reminder of the rules imposed by the tax authorities on keeping accounting for micro-entrepreneurs.

Keeping a sales book

The tax administration requires that a strictly detailed account of the receipts of the activity, supported by supporting documents, be kept daily, in chronological order of receipts, on a book whose numbered pages are intended for this purpose.

A distinction must be made between receipts made in cash and other forms of settlement.

Finally, you must justify the amount of these receipts by establishing supporting documents (invoices bearing an issue number, the name of the customer and the nature of the service rendered).

The retention of invoices

The Amending Budget Law for 2016 has relaxed the rules concerning the storage and storage of paper invoices.

Now, if you receive a paper invoice or send one to one of your customers, you have the choice of keeping it only on a digital medium.

Whether prepared in paper or electronic format, the supporting documents, as well as the accounting records, must be kept for a period of six years.

See as well

• Document Retention Time
• Scanning of paper invoices

Holding a Purchase Book

If your main activity is the sale of goods, objects, supplies and food to take away or consume locally, or to provide housing, you must keep a record of purchases classified in chronological order of payment and inventoried by year. These payments must be substantiated by numbered invoices, indicating the name of the supplier, the nature of the purchase and the amount of the payment.

For more details, do not hesitate to contact us.

Cabinet Roche & Cie, Charterred accountant in Lyon
Specialist of French Real Estate taxation and non-residents