Accounting obligations of the micro-entrepreneur

Verified 07 September 2026 - Entreprendre Service Public / (Prime Minister)

As a micro-entrepreneur (« self-entrepreneur »), you benefit from the micro-social regime. 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 do not do so, you may be taxed ex officio on a premium basis. Such taxation may result in loss of micro-company regime.

Regardless of 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 maintain an 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 (invoice numbering, 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 global way at the end of the day provided that their unit amount is less than €76.

You must also hold a record 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 trade 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 failure to keep the register of purchases or the recipe book.

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

Liberal

You need to maintain an 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 global way at the end of the day provided that their unit amount is less than €76.

FYI  

If you benefit from the TVA-based franchise, you must keep an annual record, detailing your purchases of goods and services and a journal (day by day) detailing 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 trade 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 recipe book information for 10 years from the end of the accounting year to which the information belongs.

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

On the other hand, in case of fake (e.g. entering false information in a register) or of use of forgeries (Example: using forged registers to obtain a loan from a bank), you are exposed to a criminal penalty of up to 3 years of imprisonment and €45,000 of fine.

As a professional, it is necessary to respect the rules of billing, in particular by including in invoices the mandatory particulars. Invoices must also comply with rules regarding their format and their transmission.

Since 1er September 2026, micro-entrepreneurs established in France and subject to TVA must be able to receive electronic invoices.

From 1er September 2027 :

  • micro-companies will have the obligation toissue electronic invoices
  • some data will also have to be transmitted to the administration in electronic form (e-reporting).

Please note

To know the applicable obligations and the steps to be taken, consult the sheet « How to comply with the obligation of electronic invoicing? ».

You do not have to open a professional bank account.

However, 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 €10,000.

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