If you are a delivery person in the status of auto-entrepreneur (micro-entrepreneur) you benefit from relief in terms of business accounting compared to a delivery person who has a company. However, you must respect a few rules that we will decipher for you.
In principle, having a bank account dedicated to your auto-entrepreneur activity is only mandatory after €10,000 in turnover. However, we strongly recommend that you open a bank account dedicated to your business as soon as you start your micro-business.
This account will be used to:
Having two separate accounts, one for your professional activity and the other for your personal expenses, is important to avoid confusion between your respective revenues. In addition, a separate account has the advantage of giving you clear visibility on your professional transactions.
From an accounting point of view, centralizing your professional transactions on a dedicated account will allow you to:
You have certainly already heard that a self-employed delivery person does not have to keep accounts. While this statement is not true, it is not entirely accurate: as a self-employed delivery person, you should keep a book of receipts collected.
Being a reference document of the self-employed accounting, its maintenance is a pure administrative obligation. This document allows you several things: centralize all transactions in the same place, calculate the turnover more easily or even take stock of the invoices and the amounts actually collected on your account.
Concretely, this book must group together in chronological order all the receipts made during the calendar year. To be valid in the eyes of the tax authorities, this book must mention for each collection:
Once recipes have been inserted, it is no longer possible to modify or delete them.
This register can take the form of an Excel file. You will then have to enter the details of all your payments manually, one by one. While this solution seems reliable from a cost reduction point of view, it can lead to a loss of time. In addition, it can generate some concern in the case of oversights or errors.
The Acasi accounting application, retrieves all your bank transactions automatically and integrates them into your business accounting. You have access to all your sales and purchases in real time.
For 10 years, you must be able to submit them at any time at the request of the tax authority. In addition, in case of Exceeding VAT thresholds, these documents will be useful for recovering VAT.
Among these documents, there are:
If you are a delivery person who has a company such as SASU or EURL as well as their form with several SAS and SARL partners, your accounting obligations are heavier. Indeed, these legal statuses involve several obligations. For example: holding a Business accounting in due form, close at least once a year, as well as draw up the “annual accounts”.
All companies are required to close at least once a year and to draw up the “annual accounts”. It is during this “inventory” that all the elements of the company's assets and liabilities must be identified. The annual accounts contain several mandatory documents.
It is the image of the company's heritage at the fence. It consists of assets (what the company owns: fixed assets, inventories, receivables) and liabilities (what the company owes: debts and equity that belong to the partners).
This document lists the details of the turnover you have made and the expenses (expenses caused by the company's activity, such as rent, your remuneration, etc.). The difference between turnover and expenses gives the net result, which can be either positive (we talk about “profit”), or “negative”, (we talk about “loss”).
The purpose of the accounting annex is to help the tax authorities understand the income statement and balance sheet of your company. It uses these documents to calculate the taxes your business will have to pay.
At each year-end, you must approve the company's accounts and affect the result (whether or not to distribute dividends, put profits in reserve or assign losses to carry forward again, etc.). Concretely, you approve the accounts as established by the company (or more often than not, by its accountant).
This is done during an ordinary general meeting, which takes the form of the issuance of minutes. Accounts must be approved by June 30 N+1 if your closing occurs on December 31 of year N.
Your accountant generally draws up the annual accounts. However, as an independent delivery person with a company, you have several tasks to accomplish, in particular in terms of transmitting information to your accountant and keeping accounting records.
Your bank statements are the basis for the work of your chartered accountant.
It goes through your transactions for the month and assigns them to the company's accounts in the correct accounting category: selling to customers, paying invoices, buying suppliers, etc. Be sure to list all the transactions entered in chronological order in a document called a “journal”.
As you will have understood, transmitting your banking transactions gradually to your chartered accountant is essential to have up-to-date business accounts.
For a bookkeeping clear and precise of your society, it is essential to keep all invoices and receipts justifying your income and expenses.
Les proof of purchase are invoices associated with purchases made from your suppliers. You must keep these invoices and send them to your accountant.
Les sales invoices correspond to all the invoices that you issue for each sale of services to a customer (such as Shippr invoices for example). Just like purchase invoices: sales invoices allow you to record your transactions in order to calculate your turnover. Remember to send them to your accountant as you go.
In addition to sending them to your accountant, you must keep all your sales and purchase invoices preciously for 10 years. It is a legal requirement. Indeed, these invoices serve as evidence and must be presented in the event of a tax audit or VAT recovery. Without associated documentation, VAT is not recoverable.
Note that only original documents (in paper or digital format) are authentic. This means that only the originals serve as valid evidence. Thus, a document received on paper must be kept in paper format and digital documents can be kept in digital format. It is not possible to produce a paper invoice and then scan it.
If the law does not require a self-employed person to have a chartered accountant to keep the accounts, we strongly advise you to call on a professional for all your administrative and accounting questions.
Indeed, a chartered accountant who is a member of the Order of Chartered Accountants is trained so that your accounting and taxation comply with legal obligations. In case of error, it is his responsibility that will be incurred. Thanks to it, you save time and have peace of mind.
In addition, a online chartered accountant like Acasi for example, will allow you to automate all your accounting tasks and the transmission of all your documents. Calling on a chartered accountant also means being able to rely on their advice in terms of managing your daily business.
