Accounting obligations of the micro-entrepreneur

Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

As a micro-entrepreneur (“self-entrepreneur”), you benefit from the micro-social diet. This gives you the opportunity to hold a lean accounting.

You must declare your turnover every month or every 3 months, depending on what you chose at the time you started your business.

If you forget to declare your turnover or revenue before the deadline, a penalty from €60.1 applies to each missing declaration.

You have the possibility to regularize your situation at the end of the year. If you don't, you can be taxed automatically on a premium basis. Such taxation may result in loss of the microcompany diet.

Whatever the nature of his activity, the micro-entrepreneur has an obligation to keep certain records.

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Merchant, provider of accommodation services

You need to keep an update book of receipts received. You must register chronologically the recipes and the following information:

  • Amount and origin of revenue (identity of client or agent business)
  • Method of payment (check, cash or other)
  • References of supporting documents (numbering of invoices, notes)

You have to do the total of your recipes every 3 months.

For the retail sales and services to individuals, you can enter the corresponding information in your recipe book in a comprehensive manner at the end of the day when their unit amount is less than €76.

You must also hold a register of purchases. It must contain the chronological summary by year of the details of the purchases you have made in the exercise of your activity. You must provide the following information:

  • Method of payment (check, cash...)
  • References of supporting documents (invoices, notes...)

Warning  

Once saved, your entries cannot be edited.

You can keep your records in one of the following ways:

  • Buy paper books in the store and fill them out
  • Download official templates and fill them out
  • Use specific accounting software

FYI  

The purchase register and the revenue book may be kept in electronic format.

You must keep the information from the recipe book and the purchase register for 10 years from the end of the accounting year concerned. The same time limit applies to supporting documents.

There is no penalty in the event of non-keeping of the purchase register or the recipe book.

On the other hand, in case of fake (for example: entering false information on a register) or of use of forgery (example: using fake records to obtain a loan from a bank), you are subject to a criminal penalty of up to 3 years of imprisonment and €45,000 of a fine.

Liberal

You need to keep an update book of receipts received. You must register chronologically the recipes and the following information:

  • Amount and origin of revenue (identity of client or agent business)
  • Method of payment (check, cash or other)

You have to do the total of your recipes every 3 months.

For the retail sales and services to individuals, you can enter the corresponding information in your recipe book in a comprehensive manner at the end of the day when their unit amount is less than €76.

FYI  

If you benefit from the exemption from VAT, you must keep an annual record of your purchases of goods and services and a daily journal of your business income. You must also keep invoices and any other supporting documents associated with them.

You have the option to keep your register in one of the following ways:

  • Buy paper books in the store and fill them out
  • Download official templates and fill them out
  • Use specific accounting software

FYI  

The recipe book can be kept in electronic format.

You must keep the information from the recipe book for 10 years from the end of the accounting year to which the information belongs.

There is no penalty in case of non-maintenance of the recipe book.

On the other hand, in case of fake (for example, entering false information in a register) or of use of forgery (Example: using fake records to obtain a loan from a bank), you are subject to a criminal penalty of up to 3 years of imprisonment and €45,000 of a fine.

As a professional, you are subject to the obligation submit an invoice to your professional customers for sales and services. You may also be required to issue a note to your individual customers.

There are many rules on billing, including rules on mandatory particulars to be shown on a note or invoice.

You must keep your invoices and notes for 10 years after year-end in the course of which they were issued.

FYI  

Invoices issued to the public sector must be made in electronic format.

If you do not comply with the billing rules, you may be ordered to pay an administrative fine equal to one of the following amounts:

  • for a natural person
  • in case of repetition within 2 years after 1er failure to comply

You don't have to open a business bank account.

On the other hand, it is required to have a bank account. Your personal account is enough.

If, during your activity, your annual turnover exceeds €10,000 during 2 consecutive years, you will be required to create a dedicated account to your professional activity.

FYI  

It is recommended to open a bank account dedicated to your activity even if you do not exceed the threshold of €10,000.

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The public service accompanying companies

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