The auto-entrepreneur, or micro-entrepreneur, benefits from a simplified regime for the management of his professional activity. However, this does not mean that it is free of accounting responsibilities. On the contrary, there are accounting obligations specific requirements that it must respect, even if these are simplified compared to other legal forms of businesses. Good management of bookkeeping of its activity is essential to avoid any error that may lead to fiscal and social penalties. In this article, we are going to detail the Procedures And the statements to be carried out as a self-employed person, with an emphasis on invoices, the Purchase register, and the Turnover statement, as well as on mandatory information and the proper management of accounting documents.
When you are Self-employed, several accounting obligations are imposed by law, whether it is a question of the management of invoices, the recording of receipts or even the declaration of turnover. These obligations are essential not only to comply with tax requirements, but also to have a clear and precise vision of the state of your business.
Bookkeeping of an auto-entrepreneur is more simplified than that of other forms of business. However, she remains obligatory and it is important to follow certain specific steps to avoid mistakes and sanctions.
One of the fundamental aspects of the accounting of a Self-employed Is theIssuance of invoices. Whether you are engaged in an activity of vending Or of provision of services, you have to Invoice your customers as soon as a transaction takes place. La invoicing is therefore an essential step, and each invoice must include specific elements to be valid in the eyes of the tax authorities.
Les mandatory information to be registered on a invoice include:
For the VAT-exempt auto-entrepreneurs (under the Exemption regime based on VAT), it is imperative to indicate on the invoice that the VAT not applicable is applied, in accordance with article 293 B of the CGI. If you exceed the VAT exemption thresholds, you must mention your intra-community VAT number and charge VAT.
AsSelf-employed, you have the obligation to keep an up to date Purchase register And a Recipe book. These accounting documents should be used to record all transactions carried out in the course of your business.
AsSelf-employed, you must regularly report your turnover To theUrssaf. This declaration must be made every month or every quarter, depending on the option chosen when registering your auto-enterprise. You have to declare the total amount of revenue perceived, whether it is Sales Or of provision of services.
The amount of your social security contributions depends directly on your turnover, and the contributions are calculated based on your recipes totals. That is why it is essential to closely monitor your receipts and expenses, and to keep your accounting documents. In case of an inspection, you must be able to present the invoices corresponding and justify your recipes.
Depending on your business, you may also need to do VAT returns if you exceed the exemption thresholds. If you are not exempt from VAT, you will need to collect VAT on your sales and remit it it to the tax authority. You must therefore be vigilant and scrupulously follow your invoices so as not to fail to report this tax.
The method of payment is another crucial element to indicate on your invoices. Indeed, it is imperative to clearly specify whether your customers make payment by cheque, bank transfer, bank card, or cash. This mention on the invoice not only makes it possible to comply with legal billing requirements, but also to guarantee complete traceability of transactions. The management of payment methods is therefore a central aspect of your bookkeeping, because it allows you to follow in real time thecash receipts and to better manage the liquidity Of your auto-enterprise. Careful monitoring of payments helps you avoid oversights, delays or errors in your accounts, while allowing you to know the financial status of your business at all times.
Effective management of payment methods also helps you optimize your cash flow and plan future expenses more calmly. For example, a quick payment by bank transfer will be able to ensure that your resources are quickly available to pay for your loads and others business expenses, which can be a key factor in the sustainability of your business. In addition, it simplifies tax declarations, especially those related to turnover, because you can easily reconcile the receipts collected with invoices issued.
It is also essential to manage your loads and spending professional, because these elements have a direct impact on the profitability of your business. You should be sure to always enter all your expenses in the Purchase register, whether for product purchases intended for resale, of paid services for the operation of your business, or even general expenses related to your profession, such as tenancy hardware, subscriptions, or travel expenses. These expenses should be carefully listed and justified by accounting documents (invoices, expense reports, etc.), as they can sometimes have an impact on the fiscal management from your business, although they are not directly deductible under the micro-entrepreneur regime. Good management of your expenses helps to maintain the financial balance of your business and to avoid mistakes that could disrupt your accounting management.
More and more auto-entrepreneurs are choosing to bill their customers electronically. Although theedition of electronic invoices is allowed, it is essential to keep a invoice template in accordance with mandatory information. You can use online accounting management tools, which offer a automatic numbering of invoices and the ability to track the status of payments.
Once an invoice is issued, it must be Preserved for at least 6 years. This deadline is imposed by law to allow the tax authorities to check your accounting documents in case of control. You can keep your invoices in paper or electronic format, as long as they are accessible and legible. La preservation of supporting documents (invoices, quotes, etc.) is therefore a legal obligation and an important aspect of the accounting management of your auto-enterprise.
THEuse of accounting software makes it possible to simplify the management of your accounting documents and to automate certain tasks. This may include the revenue management, the generation of invoices, or even the edition of tax declarations. One accounting software will save you time and minimize the risk of human errors in managing your business.
Some software also allows you to synchronize your bank accounts and to follow in real time your receipts and expenses. This helps you to make informed financial decisions for your professional activity and to meet your fiscal and social obligations.
Les accounting obligations Of a Self-employed are multiple and varied. They cover the management of invoices, of accounting documents (recipe book, purchase register), as well as the Turnover statement And of the VAT. Although the auto-entrepreneur regime is simplified, it is still essential to rigorously follow all the steps of account management.
