Mandatory registers of the micro-entrepreneur
Verified 21 February 2026 - Entreprendre Service Public / (Prime Minister)
Are you creating a micro-company? You need to get several mandatory registries concerning your accounting, your employees or personal data.
As a micro-entrepreneur, you need to set up certain books or accounting records. These mandatory registries differ depending on your activity.
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Activity of selling goods, objects, supplies, foodstuffs to take away or consume on the spot
Register of purchases
You need to list the details of your business expenses chronologically in the purchase register, indicating the following information :
- Date of settlement
- Method of payment (distinguish check payments from other methods of payment)
- Reference of supporting documents (e.g. invoice)
- Amount of your purchase (disbursement)
The information entered in the purchase register must be kept for a period of 10 years from the end of the accounting year to which they relate. The same time limit applies to supporting documents.
Failure to keep a record of purchases shall not be penalized.
However, in case of forged or use of forged, you may face a criminal penalty of up to 3 years of imprisonment and €45,000 of fine.
FYI
it is possible to keep this register of computerized manner it is identified and dated at the time of its establishment by means offering any guarantee of proof.
Revenue Book
You must record the amount and source of revenue that you perceive.
You must distinguish cash payments from other payments (check, credit card...) and indicate the references of supporting documents.
The information on the recipe book must be kept for a period of 10 years from the end of the accounting year to which they relate. The same time limit applies to supporting documents.
FYI
it is possible to keep this register of computerized manner it is identified and dated at the time of its establishment by means offering any guarantee of proof.
Not keeping the recipe book shall not be penalized.
However, in case of forged or use of forged, you may face a criminal penalty of up to 3 years of imprisonment and €45,000 of fine.
Housing supply activity
Register of purchases
You need to list the details of your business expenses chronologically in the purchase register, indicating the following information :
- Date of settlement
- Method of payment (distinguish check payments from other methods of payment)
- Reference of supporting documents (e.g. invoice)
- Amount of your purchase (disbursement)
The information entered in the purchase register must be kept for a period of 10 years from the end of the accounting year to which they relate. The same time limit applies to supporting documents.
Failure to keep a record of purchases shall not be penalized.
However, in case of forged or use of forged, you may face a criminal penalty of up to 3 years of imprisonment and €45,000 of fine.
FYI
it is possible to keep this register of computerized manner it is identified and dated at the time of its establishment by means offering any guarantee of proof.
Revenue Book
You must record the amount and source of revenue that you perceive.
You must distinguish cash payments from other payments (check, credit card...) and indicate the references of supporting documents.
The information entered in the recipe book must be kept for a period of 10 years from the end of the accounting year to which they relate. The same time limit applies to supporting documents.
FYI
it is possible to keep this register of computerized manner it is identified and dated at the time of its establishment by means offering any guarantee of proof.
Not keeping the recipe book shall not be penalized.
However, in case of forged or use of forged, you may face a criminal penalty of up to 3 years of imprisonment and €45,000 of fine.
Liberal activity
Revenue Book
You must register chronologically the amount and source of revenue you receive. You must distinguish cash payments from other payments (check, credit card, etc.) and indicate the references of the supporting documents.
You must also specify the identity of your clients, the amount, date and form of payment of the fees.
The information on the recipe book must be kept for a period of 10 years from the end of the accounting year to which they relate.
The same time limit applies to supporting documents.
Not keeping the recipe book shall not be penalized.
However, in case of forged or use of forged, you may face a criminal penalty of up to 3 years of imprisonment and €45,000 of fine.
Other activity
Revenue Book
You must register chronologically the amount and source of revenue you receive. You must distinguish cash payments from other payments (check, credit card, etc.) and indicate the references of the supporting documents.
You must also specify the identity of your clients, the amount, date and form of payment of the fees.
The information on the recipe book must be kept for a period of 10 years from the end of the accounting year to which they relate.
The same time limit applies to supporting documents.
Not keeping the recipe book shall not be penalized.
However, in case of forged or use of forged, you may face a criminal penalty of up to 3 years of imprisonment and €45,000 of fine.
If you have employees, you must set up certain mandatory registers from the first hiring.
Single staff register
If you employ employees, you have theobligation to maintain a single staff register. Each employee must be registered at the time of hiring in indelible ink.
You must enter the following additional information for each employee :
- Name
- First names
- Nationality
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit of the establishment
- Type of contract
- If an authorization to hire or terminate employment is required, the date of that authorization or the date of application for authorization
- For foreigner employees, type and serial number of the work authorization document. You must attach a copy of the documents authorizing foreigner workers to engage in paid employment
- For workers made available by a group of employers, the words ‘ made available by a group of employers ’ with the name and address of the latter
- For temporary employees, mention " temporary employee’ with the name and address of the temporary work company
- For young workers holding an apprenticeship or professionalization contract, mention ‘apprentice’ or ‘professionalization contract’
For each trainee you must provide the following information:
- Surname and first names
- Start and end date of the training or probationary period
- Name and surnames of the tutor and place of presence of the trainee
You must also indicate the surnames and forenames volunteers in civic service.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the departure of the employee.
Single document for the assessment of occupational risks (DUERP)
If you employ employees, you must keep this record, y identify and analyse all hazards to the safety and health of employees. It lists all occupational risks (e.g. fall, infection, injury, etc.) to which employees are exposed.
He must be updated at the following times:
- For companies with at least 11 employees, at least every year
- In the event of major adjustments resulting in a change in working conditions or health and safety
- The emergence of additional information concerning the assessment of a risk (e.g. the emergence of a new risk due to new scientific or technical knowledge)
The DUERP must be retained 40 years from its elaboration.
If you do not transcribe or update risk assessment, you are subject to a fine of up to €1,500. This fine may be increased to €3,000 in the case of a repeat offense within one year.
Special Weekly Rest Register
When you have employees who are subject to a special rest regime, you must indicate their name and the type of scheme in this register. The day and the fractions of the day chosen for rest must be specified for each employee. We are talking about a special rest plan when, for example, an employee does not have the same day of rest as everyone else.
The employees concerned must be entered in the register within 6 days who follow their hiring. In the event of a change in an employee's rest days, the change must take place on the register before the new rest period is put in place.
If this register is not kept, you are liable to a fine of €1,500 per employee concerned.
Register of security controls
The register must indicate that the security checks have been carried out in the company. It contains all health and safety verification and control documents.
The information must be kept for 5 years.
In case of bad outfit from the register of security checks, you are liable to a fine of €750 per employee concerned.
Register of Electrical Installation Audits
As soon as you receive public or teams work in your establishment, you must carry out checks on electrical installations. You must ensure that they are maintained in accordance with the applicable health and safety rules.
Verification findings, justifications for works and modifications made shall be recorded in a register.
The register may be kept in paper or electronic form provided that it is identified, numbered and dated at the time of its creation by means offering any guarantee of proof. It can be integrated into the security register or kept separately.
When you have personal data and that you collect regularly, you must keep a record of processing activities.
It makes it possible to identify all the processing of personal data: payroll management, human resources management, commercial prospecting, publication of a person's photo on a website, etc.
Personal data processing is not necessarily computerized: paper files are also concerned and must also be protected.
The register of processing activities must be updated regularly in consultation with all persons in your company who may process personal data. It shall contain the following information:
- Name and contact details of the data controller
- If the company has a data protection officer: Name and contact details
- If the company has a joint controller: Name and contact details
- If the company has a representative of the controller: Name and contact details
- Purposes of processing
- Description of categories of data subjects and categories of personal data
- Categories of recipients to whom personal data have been or will be disclosed (including recipients outside the European Union and international organizations)
- In case of transfer of data to a third country or an international organization: transfer, identification of the third country or international organization, document attesting the existence of appropriate safeguards
- General description of technical and organizational measures (to the extent possible)
In the case of subcontracting, the processor or its representative must also keep a record of all categories of processing activities carried out on behalf of the controller.
FYI
The Cnil provides you with sample registries on its website. page dedicated to the subject.
You must purchase mandatory registers which are necessary for you. You can find these registers either in specialized shops or on the internet in digital format.
Accounting records: ledger, general ledger and inventory ledger (traders, craftsmen, farmers)
Registries of Liberals subject to controlled reporting
Obligation and retention periods for documents
Forgery and use of forged sanctions: article 441-1
Single staff register
CSE Register
Single staff register
Single Risk Assessment Document (DUER)
Penalty for non-compliance with the risk assessment document
Documents provided to labor inspector
Deadlines