How to keep your accounting book as a self-employed person? (Format, register,...)

Find out how to keep your self-employed cookbook: obligations, free templates and practical advice.Accounting management is a key element for a Self-employed wishing to comply with its fiscal and social obligations. Although as micro-entrepreneur, you were benefiting from a simplified regime, the maintenance of a Recipe book is obligatory and essential to avoid mistakes and the risks of tampering. In this article, we'll show you how to properly hold your Recipe book, what information should be there, how the complete and keep it up to date, as well as the related legal obligations.

1. The recipe book: what is it and why is it important?

The Recipe book is a document in which theSelf-employed must record all income from his professional activity, whether it is merchandise sales Or of provision of services. This book is essential for establishing a clear vision of your receipts and expenses, and it also serves as vindication in case of control of theUrssaf or from the tax administration.

The recipe book should be kept up to date chronological. This means that you have to register your recipes in the order in which they are collected, that is to say to The date of payment payments. The aim is to ensure that all transactions are properly recorded and that you can easily prove the origin of your recipes during a check.

2. Mandatory information to be entered in the recipe book

Some information should definitely be included in your Recipe book. Les mandatory information are as follows:

• The date of the recipe : Each receipt must be recorded with the datum exact transaction. This makes it possible to maintain accurate monitoring of recipes For each months or year.
• The total amount of the recipe: You must indicate the mounting total received for each sale or service. This amount must be accurate, without Erature or modification.
• The method of payment : Specify the method of payment used by the customer (by cheque, cash, bank transfer, etc.). This mention is important because it allows you to follow the liquidity Of your micro business and to avoid any confusion when reconciling your recipes with your bank statements.
• The identity of the customer : You must enter the full contact details of your shopper (name, address, etc.) if the latter is a vocational. If it is an individual, their identity is not mandatory, but it is advisable to write it down for optimal management.
• Invoice number : For each payment, you must indicate the Invoice number corresponding to the transaction. This number must be unique, followed in a chronological, and respect the order in which invoices are issued. This allows you to have a traceability complete of your Sales And of your provision of services.
• The invoice reference : You should also mention the full reference of the invoice affected by each receipt, including the date of issue and the others required information.

This information is essential for the proper follow-up of your recipes and to be in compliance with fiscal and accounting requirements. If you do not comply with these accounting obligations, you could incur sanctions or penalties in case of control.

3. The format of the recipe book: paper or Excel?

There are several formats to hold a Recipe book, and the choice depends on your personal preferences and the size of your business. You can opt for a paper size in the form of recipe book or for a digital version via tools like Excel Or a accounting software.

• Paper recipe book : If you opt for a paper format, it is essential not to leave room for mistakes. You should be careful not to Erratures, and any modification must be accompanied by a Explanatory annotation. The book should be carefully stored and archived in a safe place, as it may be requested during a tax audit.
• Digital recipe book : The format Excel is a solution commonly used by auto-entrepreneurs. This format allows you to easily manage your revenue and monitor your transactions in real time. It offers greater suppleness and rapidity to fill out and edit your starters, especially if you make a large number of transactions. Plus, it's easier to export your data For your tax declarations.

4. The purchase register and complementarity with the recipe book

In addition to Recipe book, theSelf-employed must hold a Purchase register, in which all purchases made as part of his professional activity are recorded. This includes purchases of products intended for resale, the services necessary for the activity, as well as the overheads such as subscriptions or business trips.

Even if the management of Purchase register is less complex than that of Recipe book, she stays obligatory. Indeed, it is important to retain The supporting documents of your purchases and to register them correctly in your registry. This information will be used to justify your spending in case of control of theUrssaf or from the tax administration.

5. Managing your turnover and tax reporting

Once your Recipe book is well kept up to date and that you have entered all your recipes and spending, you must then Declare your turnover To theUrssaf. This declaration can be made monthly or quarterly, depending on the option chosen when registering in auto-enterprise.

The turnover declared should be calculated on the basis of your Receipts collected during the period in question. To do this, all you have to do is total the amounts entered In your Recipe book and to perform the necessary calculations. This statement is important because it makes it possible to determine the amount of social security contributions to be paid toUrssaf.

It is also essential to check whether or not you should declare the VAT depending on your tax regime. If you are exempt from VAT, you have to Mention On your invoices That the VAT not applicable (article 293 B of the CGI) and not include it in the amount of recipes to be declared.

6. Practical tips for keeping a cookbook properly

Here are some tips to help you keep your Recipe book :

• Complete your book as you go : Do not leave unsaved recipes for several days. Update your pound daily or weekly for accurate follow-up.
• Check your entries : Each row of the book must be correct. Check the amounts, the dates, and the payment methods to make sure there are no mistakes.
• Keep your receipts : Keep all invoices and supporting documents that accompany your recipes and spending. This will help you prove the veracity of the information in your Recipe book in case of control.
• Respect the chronology : Make sure that your recipes are recorded in a manner chronological. Don't jump in bill numbers or in the order of receipts.
• Use a recipe book template : If you don't know where to start, you can use a template from Recipe book available online. You can also use a accounting software to more easily manage your recipes And your spending.

Conclusion

Properly hold your Recipe book is essential to ensure respect for your accounting obligations AsSelf-employed. By following best practices, registering all your recipes and spending, and by regularly updating your book, you not only ensure that you respect the legal requirements, but also to have a management Claire and specifies Of your professional activity. Use simple tools like a Excel template Or a recipe book will allow you to easily follow your turnover and to fill out your tax declarations without difficulty.

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