The bill for a self-employed or micro-enterprise

A self-entrepreneur must issue an invoice to his client essentially when it is a professional. This micro-entrepreneur invoice must include a number of mandatory information. For best accountancy training Best school of accountancy In Lahore. Finally, some elements of it will be reported on the book of receipts; to be kept by the trader.

Micro enterprise business invoice

Like any professional, the micro-entrepreneur or the self-contractor is required by law to issue an invoice to his customers for each sale or service. As such, it must apply the common rules of invoicing, valid for all other professionals.

The establishment of an invoice is compulsory for all transactions between professionals (it constitutes a legal means of proof between traders, serves as proof of accounting, etc.).

In the case of transactions with private individuals , the invoice is not compulsory  except in the following cases, except for distance sales, i.e. intra-Community trade for which the buyer is an individual (for example, by correspondence) . Lastly, the drawing up of a note for the attention of private individuals is compulsory:

For the supply of services involving the carrying out of real estate works, whether or not sold

Note : The note content is not the same as the invoice. It is, in fact, less extensive (date, name and address of the undertaking, name of the customer, date and place of supply of services, detailed account, quantity and price for each service and each Product supplied or returned, total amount to be paid).

In terms of formalism, a micro-entrepreneur or self-contractor invoice must be drawn up in French, in duplicate and drawn up on paper or electronically (only if the customer accepts it and only under certain conditions). It must be kept for at least 10 years from the end of the financial year.