Micro-Enterprise Bookkeeping: The Real Obligations
"In a micro-enterprise, there is no accounting." This often-heard phrase is false. Accounting here is ultra-simplified, but it exists, and neglecting it exposes you in a tax audit. Good news: the obligations fit in a few lines, with no balance sheet or accountant. Here is exactly what you must keep in 2026.
What you do NOT have to do
Let's start with the relief. In a micro-enterprise, you are exempt from the full accounting of companies:
- no balance sheet or income statement;
- no tax return package;
- no amortisation to manage;
- no VAT declaration as long as you are under the franchise;
- no obligation to use an accountant.
This is the whole point of the regime: the administrative burden is reduced to a minimum. But "minimum" does not mean "nothing".
Obligation 1: the revenue log
This is the central document. You must keep a revenue log listing, in chronological order, all your receipts. For each one, indicate:
- the date of the payment;
- the amount;
- the payment method (transfer, card, cash);
- the reference of the invoice or client;
- the nature of the service.
This log can be kept on a simple spreadsheet or dedicated software, as long as it is regular, with no blank or erasure. It justifies the revenue you declare to URSSAF (see monthly or quarterly URSSAF declaration).
Obligation 2: the purchase register (sales activities)
If your activity involves the sale of goods or the provision of accommodation/catering, you must additionally keep a purchase register, summarising your annual purchases by nature and payment method. Pure service providers (developers, consultants) are exempt: only the revenue log is required of them.
Obligation 3: keep your invoices and receipts
You must issue a compliant invoice for each service (see mandatory details) and keep all your issued and received invoices. The retention period is long (several years), because these records justify your activity in a tax or URSSAF audit.
Obligation 4: the dedicated bank account
Contrary to a widespread belief, a professional account is not required in a micro-enterprise. However, a dedicated bank account for the activity becomes mandatory if your revenue exceeds €10,000 for two consecutive calendar years. This account can be a simple separate current account, not necessarily a costly business account.
Even below the threshold, separating your flows is an excellent management habit, which eases tracking and cash flow. Our business account comparison helps you choose a suitable solution.
| Obligation | Concerned |
|---|---|
| Revenue log | All micro-entrepreneurs |
| Purchase register | Sales/accommodation activities |
| Compliant invoices kept | All |
| Dedicated bank account | Revenue > €10,000 over 2 years |
Key takeaway: micro accounting fits in a rigorous revenue log and well-kept invoices. It is simple, but not optional.
Keeping these documents cleanly from the start spares you the stress of a regularisation and secures your declarations. A spreadsheet is enough to begin; invoicing software automates the revenue log from your invoices. Estimate your contributions on this revenue along the way with the micro-enterprise simulator.