Auto-entrepreneur: simplified accounting
You are not obliged to keep detailed accounts. However, you must hold a daily book in which you mention:
- the receipts (origin and amount);
- the nature of regulations (cheques, cash, etc.).
Remember to keep all your invoices.
You must also keep a register summarizing each year details of your purchases for :
- the sale ;
- foodstuffs to eat on the spot or to take away;
- accommodation services.
Do not forget to indicate on your bills the mention the reference “VAT not applicable, article 239 B of the CGI“.
You are also not required to open a business bank account. It is nevertheless advisable to do so because it allows you to separate your professional activity from your personal accounts.
Monitoring of declarations and payments
You declare your turnover or the amount of your receipts.
you have to do it every month Where quarterly (April 30, July 31, October 31 and January 31) depending on the option chosen when you joined the auto-entrepreneur scheme.
You make the payment of social charges (and income tax if you have opted for the withholding tax) by:
- by post to the fund on which you depend (RSI or Urssaf);
- digital way by adhering to the online declaration and payment offered by the auto-entrepreneur, online payment and declaration section.
In activity function that you exercise, you may be required to subscribe to specific insurance policies (construction sector, travel agencies). The CFE (business formalities centre) can provide you with information on this subject.
Threshold control
If you carry out 2 activities, you must break down your income between the 2 sectors and ensure that the thresholds are not overwhelmed.
For example, if you manage a bed and breakfast while being a translator, your turnover must not exceed €81,500 (for 2013), and within this limit, income relating to translations must not exceed €32,600 (threshold for the provision of services).