The diet ofSelf-employed Seduced by its simplicity, especially in terms of Bookkeeping. But simple does not mean non-existent! Hold a Financial accounting is essential to ensure good management of its business, avoid fiscal errors and monitor the evolution of its cash flow.

Self-employed accounting: What you really need to do

Unlike traditional businesses, theSelf-employed Is not required to produce a balance sheet or income statement. However, some obligations are unavoidable:

1. The Recipe Book

It's the Main Accounting Document. It must list in chronological order all the amounts received (dates, customers, amounts, method of payment, nature of sales or services). It can be kept on paper or on software.

Tip: for better readability, you can group recipes by month.

2. The purchase register (mandatory for certain activities)

If your activity involves the purchase of goods (traders, artisans...), you must also hold a Purchase register, with:

• The date
• The supplier
• The Nature of the Good or Service
• The Amount

3. Compliant billing

Issue a Compliant Invoice Is mandatory for each sale or service carried out. It must include all legal information (in particular article 293B of the CGI if you are exempt from VAT). A good follow-up of invoices makes it possible to anticipate payments and to relaunch effectively.

What VAT for a self-employed person?

Below the deductible thresholds based on VAT, the auto-entrepreneur Is not liable for VAT. It must therefore indicate the following:

“VAT not applicable, article 293 B of the CGI”

As soon as the thresholds are exceeded, VAT becomes applicable, and accounting becomes more complex (collection, declaration, repayment).

And the bank account pro in all this?

Although it is not an obligation for all, it is Highly Recommended To open a Bank account dedicated to its activity As soon as its turnover amounts to €10,000 two years in a row. This makes it possible to Separate Personal and Professional Flows, of Better Follow Your Accounting, and of Save Time in Case of an Inspection.

Today, several neobanks such as Klark Directly Integrate invoicing, cash flow monitoring or simplified accounting tools In their banking offer, thus allowing auto-entrepreneurs to Save Time And of Manage Their Business More Calmly.

Summary: best accounting practices in self-employed businesses

• Hold a Up to Date Recipe Book
• Preserve All Invoices and Receipts
• Establishing a Regular Monitoring of Your Turnover
• Monitor the VAT thresholds
• Use a Simple tool or Excel table To structure your accounting

Simplified but essential accounting

Being an auto-entrepreneur does not exempt you from a Minimum Accounting Organization. By Keeping Documents Clear and Up to Date, You Gain Serenity, in Credibility, and you are always ready for a possible check or a change in status.

Self-employed accounting is the Key to Controlled Management, even in a lightweight frame.

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