Mandatory records of the individual contractor

Verified 21 February 2026 - Entreprendre Service Public / (Prime Minister)

Are you creating an individual business? You need to get several mandatory registries concerning your accounting, your employees or personal data.

As an individual contractor, you need to set up certain books or accounting records. These mandatory registries differ depending on your activity.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Commercial, craft and agricultural activity

Newspaper

You must obligatory keep a diary book in which you record all operations chronologically (sales, purchases, expenses, etc.) that affect the company's assets, day by day.

Each record is accurate the origin of the operation and the references of the relevant supporting document.

This book may be quoted and initialed by the registrar of the commercial court of the court on which the company depends.

FYI  

You can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means offering any guarantee of proof.

The information must be retained 10 years from the end of the accounting year to which they relate.

Accounting documents must be kept 10 years from their establishment.

No specific sanctions is not provided for in the event of non-keeping of the journal.

On the other hand, 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.

General Ledger

You must obligatory maintain a ledger that contains the journal book entries. Purchases and expenses are distributed among the different accounts according to their nature according to the chart of accounts.

The information must be entered in the chronological order from the newspaper book.

The information must be retained 10 years from the end of the accounting year to which they relate.

Accounting documents must be kept 10 years from their establishment.

No specific sanctions is not provided for in the event of non-maintenance of the general ledger.

On the other hand, 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.

Inventory Book

You must obligatory maintain an inventory of all assets (machinery, cash, inventories...) and liabilities (share capital, debt...)) from your company.

You have to specify that the quantity and the value of each item on the inventory date.

This information must be kept without blank, scratch or irregularity.

FYI  

You can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means offering any guarantee of proof.

The information must be retained 10 years from the end of the accounting year to which they relate.

Accounting documents must be kept 10 years from their establishment.

No specific sanctions is not provided for in the event of non-maintenance of the inventory book.

On the other hand, 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

Newspaper

You must obligatory keep a diary book in which you record chronologically the details of your revenue and business expenses. This information must be provided on a day-to-day basis.

You must also indicate the identity of the client, the amount, the date and the method of payment of the fees.

You must keep the supporting documents corresponding to the income and expenses indicated in the journal book.

This book can be quoted and initialed by the registrar of the commercial court on which the company depends.

Who shall I contact

FYI  

You can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of ensuring its authenticity.

The information on the register shall be retained 6 years from the end of the accounting year to which they relate.

Accounting documents must be kept 6 years from their establishment. This period may be extended to 10 years if the tax authorities suspect hidden activity (e.g. lack of certain declarations by the company).

Failure to keep a record of purchases shall not be penalized.

On the other hand, 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.

Fixed assets and depreciation register

You must indicate the following items :

  • Date of acquisition or creation of the elements ofactive (equipment, goodwill, stocks, etc.) used for the exercise of the profession (fixed assets). It must be specified cost price of these assets.
  • Amount of depreciation carried out on assets
  • Price and date of disposal of assets

The record of fixed assets and depreciation shall be kept 6 years from the last operation. This period may be extended to 10 years if the tax authorities suspect hidden activity (e.g. lack of certain declarations by the company).

You can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of ensuring its authenticity.

Not keeping the recipe book shall not be penalized.

On the other hand 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 the obligation to keep 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 of 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.

In case of bad outfit of the staff single document, you are liable to a fine of €750 per 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...) to employees).

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 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 employ employees 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

This record shall 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

When you receive workers in your facility, you must conduct 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.