Creating a company: implementing mandatory registers
Verified 10 November 2021 - Directorate for Legal and Administrative Information (Prime Minister)
Natural person with a mandate from a legal person (company) to act on its behalf
Delivery of securities to a third party as collateral for a debt
You're creating a company? You must purchase multiple mandatory records concerning your accounting, your employees or the general life of your company.
What applies to you ?
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Micro-entrepreneur
What are the mandatory records?
Répondez aux questions successives et les réponses s’afficheront automatiquement
You have employees
Purchase Register
You need to census all your business expenses in the register of purchases and indicate therein the following information :
- Settlement Date
- Means of payment
- Invoice reference
- Amount of your purchase (disbursement)
The information in the purchase register must be kept for a period of 10 years from the end of the accounting year to which the information belongs.
The same time limit shall apply to supporting documents.
No specific sanctions shall not be provided for in the event of failure to keep a register of purchases.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the physical purchase register are respected.
Revenue Book
You must record the amount and source of revenue in chronological order that you perceive.
You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
Revenue book information must be retained for a period of 10 years from the end of the accounting year to which the information belongs.
The same time limit shall apply to supporting documents.
No penalty shall not be provided for in the event of failure to keep the revenue book.
However, in the event of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
When you have employees, many records are needed.
Single register of staff
If you have employees, you have theobligation to keep a single staff register.
It must contain first and last names of all employees registered in the hiring order. Each employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers in civic service in a specific part of the register.
You must include the following additional information:
- Nationality of the employee
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit
- Contract Type
- If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
- For foreigner employees, the type and serial number of the work permit title
- For workers made available by a grouping of employers, made available by a grouping of employers with the name and address of the latter
- For temporary employees, mention temporary employee with the name and address of the temporary company of work
Attached is a copy of the documents authorizing foreigner workers to take up paid employment.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the single register of natural personnel are respected.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.
In case of poor performance of the single staff document, you are liable to a fine of €750 per employee under conditions which may be penalized.
Single Risk Assessment Document (SRA)
If you employ employees, you must keep this register, y identify and analyze all hazards to the safety and health of employees.
He must be updated at the following times:
- At least every year
- In the event of a change in working conditions
- The appearance of additional information concerning the assessment of a risk in a work unit
Information must be retained for 5 years.
If you do not transcribe or update risk assessment, you are subject to a fine of up to €1,500.
Register of questions and answers of the Social and Economic Committee (ESC)
If your business matters less than 50 employees and if you have set up an ESC, you must keep this register.
It contains the requests members of the EESC staff delegation with the answers provided by the employer.
Information must be retained for 5 years.
If you're not holding CSE's Q&A Registry, you are subject to a fine of up to €7,500.
Public Health and Environment Alert Logging Registry
The register shall contain products and manufacturing processes used or carried out by the company which may present a risk to public health or the environment.
It must indicate the possible consequences for public health or the environment.
Information must be retained for 5 years.
Security Controls Register
This record must show that the security checks have been carried out in the company.
Information must be retained for 5 years.
In case of poor performance from the security screening registry, you are subject to a fine of €750 per employee under conditions which may be penalized.
You don't have an employee
Purchase Register
You need to census all your business expenses in the register of purchases and indicate therein the following information :
- Settlement Date
- Means of payment
- Invoice reference
- Amount of your purchase (disbursement)
The information in the purchase register must be kept for a period of 10 years from the end of the accounting year to which the information belongs.
The same time limit shall apply to supporting documents.
No specific sanctions shall not be provided for in the event of failure to keep a register of purchases.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the physical purchase register are respected.
Revenue Book
You must record the amount and source of revenue in chronological order that you perceive.
You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
Revenue book information must be retained for a period of 10 years from the end of the accounting year to which the information belongs.
The same time limit shall apply to supporting documents.
No penalty shall not be provided for in the event of failure to keep the revenue book.
However, in the event of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
How do I obtain mandatory records?
You must purchase mandatory records which are necessary for you.
You can go through the site monegal.infograft.fr which offers for sale mandatory digital registers.
You can also call on a variety of private companies.
Mandatory records
Répondez aux questions successives et les réponses s’afficheront automatiquement
You have employees
Purchase Register
You need to census all your business expenses in the register of purchases and indicate therein the following information :
- Settlement Date
- Means of payment
- Invoice reference
- Amount of your purchase (disbursement)
The information in the purchase register must be kept for a period of 10 years from the end of the accounting year to which the information belongs.
The same time limit shall apply to supporting documents.
No specific sanctions shall not be provided for in the event of failure to keep a register of purchases.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the physical purchase register are respected.
Revenue Book
You must record the amount and source of revenue in chronological order that you perceive.
You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
Revenue book information must be retained for a period of 10 years from the end of the accounting year to which the information belongs.
The same time limit shall apply to supporting documents.
No penalty shall not be provided for in the event of failure to keep the revenue book.
However, in the event of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
When you have employees, many records are needed.
Single register of staff
If you have employees, you have theobligation to keep a single staff register.
It must contain first and last names of all employees registered in the hiring order. Each employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers in civic service in a specific part of the register.
You must include the following additional information:
- Nationality of the employee
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit
- Contract Type
- If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
- For foreigner employees, the type and serial number of the work permit title
- For workers made available by a grouping of employers, made available by a grouping of employers with the name and address of the latter
- For temporary employees, mention temporary employee with the name and address of the temporary company of work
Attached is a copy of the documents authorizing foreigner workers to take up paid employment.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the single register of natural personnel are respected.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.
In case of poor performance of the single staff document, you are liable to a fine of €750 per employee under conditions which may be penalized.
Single Risk Assessment Document (SRA)
If you employ employees, you must keep this register, y identify and analyze all hazards to the safety and health of employees.
He must be updated at the following times:
- At least every year
- In the event of a change in working conditions
- The appearance of additional information concerning the assessment of a risk in a work unit
Information must be retained for 5 years.
If you do not transcribe or update risk assessment, you are subject to a fine of up to €1,500.
Register of questions and answers of the Social and Economic Committee (ESC)
If your business matters less than 50 employees and if you have set up an ESC, you must keep this register.
It contains the requests members of the EESC staff delegation with the answers provided by the employer.
Information must be retained for 5 years.
If you're not holding CSE's Q&A Registry, you are subject to a fine of up to €7,500.
Public Health and Environment Alert Logging Registry
The register shall contain products and manufacturing processes used or carried out by the company which may present a risk to public health or the environment.
It must indicate the possible consequences for public health or the environment.
Information must be retained for 5 years.
Security Controls Register
This record must show that the security checks have been carried out in the company.
Information must be retained for 5 years.
In case of poor performance from the security screening registry, you are subject to a fine of €750 per employee under conditions which may be penalized.
You don't have an employee
Purchase Register
You need to census all your business expenses in the register of purchases and indicate therein the following information :
- Settlement Date
- Means of payment
- Invoice reference
- Amount of your purchase (disbursement)
The information in the purchase register must be kept for a period of 10 years from the end of the accounting year to which the information belongs.
The same time limit shall apply to supporting documents.
No specific sanctions shall not be provided for in the event of failure to keep a register of purchases.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the physical purchase register are respected.
Revenue Book
You must record the amount and source of revenue in chronological order that you perceive.
You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
Revenue book information must be retained for a period of 10 years from the end of the accounting year to which the information belongs.
The same time limit shall apply to supporting documents.
No penalty shall not be provided for in the event of failure to keep the revenue book.
However, in the event of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
How do I obtain mandatory records?
You must purchase mandatory records which are necessary for you.
You can go through the site monegal.infograft.fr which offers for sale mandatory digital registers.
You can also call on a variety of private companies.
Mandatory records
Répondez aux questions successives et les réponses s’afficheront automatiquement
You have employees
Revenue Book
You must record the amount and source of revenue in chronological order that you perceive. You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
You must also specify the identity of your clients, the amount, the date and the form of payment of the fees.
Revenue book information must be retained for a period of 10 years from the end of the accounting year to which the information belongs.
The same time limit shall apply to supporting documents.
No penalty shall not be provided for in the event of failure to keep the revenue book.
However, in the event of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
When you have employees, many records are needed.
Single register of staff
If you have employees, you have theobligation to keep a single staff register.
It must contain first and last names of all employees registered in the hiring order. Each employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers in civic service in a specific part of the register.
You must include the following additional information:
- Nationality of the employee
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit
- Contract Type
- If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
- For foreigner employees, the type and serial number of the work permit title
- For workers made available by a grouping of employers, made available by a grouping of employers with the name and address of the latter
- For temporary employees, mention temporary employee with the name and address of the temporary company of work
Attached is a copy of the documents authorizing foreigner workers to take up paid employment.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the single register of natural personnel are respected.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.
In case of poor performance of the single staff document, you are liable to a fine of €750 per employee under conditions which may be penalized.
Single Risk Assessment Document (SRA)
If you employ employees, you must keep this register, y identify and analyze all hazards to the safety and health of employees.
He must be updated at the following times:
- At least every year
- In the event of a change in working conditions
- The appearance of additional information concerning the assessment of a risk in a work unit
Information must be retained for 5 years.
If you do not transcribe or update risk assessment, you are subject to a fine of up to €1,500.
Register of questions and answers of the Social and Economic Committee (ESC)
If your business matters less than 50 employees and if you have set up an ESC, you must keep this register.
It contains the requests members of the EESC staff delegation with the answers provided by the employer.
Information must be retained for 5 years.
If you're not holding CSE's Q&A Registry, you are subject to a fine of up to €7,500.
Public Health and Environment Alert Logging Registry
The register shall contain products and manufacturing processes used or carried out by the company which may present a risk to public health or the environment.
It must indicate the possible consequences for public health or the environment.
Information must be retained for 5 years.
Security Controls Register
This record must show that the security checks have been carried out in the company.
Information must be retained for 5 years.
In case of poor performance from the security screening registry, you are subject to a fine of €750 per employee under conditions which may be penalized.
You don't have an employee
Revenue Book
You must record the amount and source of revenue in chronological order that you perceive. You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
You must also specify the identity of your clients, the amount, the date and the form of payment of the fees.
Revenue book information must be retained for a period of 10 years from the end of the accounting year to which the information belongs.
The same time limit shall apply to supporting documents.
No penalty shall not be provided for in the event of failure to keep the revenue book.
However, in the event of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
How do I obtain mandatory records?
You must purchase mandatory records which are necessary for you.
You can go through the site monegal.infograft.fr which offers for sale mandatory digital registers.
You can also call on a variety of private companies.
Mandatory records
Répondez aux questions successives et les réponses s’afficheront automatiquement
You have employees
Revenue Book
You must record the amount and source of revenue in chronological order that you perceive. You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
Revenue book information must be retained for a period of 10 years from the end of the accounting year to which the information belongs.
The same time limit shall apply to supporting documents.
No penalty shall not be provided for in the event of failure to keep the revenue book.
However, in the event of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
When you have employees, many records are needed.
Single register of staff
If you have employees, you have theobligation to keep a single staff register.
It must contain first and last names of all employees registered in the hiring order. Each employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers in civic service in a specific part of the register.
You must include the following additional information:
- Nationality of the employee
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit
- Contract Type
- If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
- For foreigner employees, the type and serial number of the work permit title
- For workers made available by a grouping of employers, made available by a grouping of employers with the name and address of the latter
- For temporary employees, mention temporary employee with the name and address of the temporary company of work
Attached is a copy of the documents authorizing foreigner workers to take up paid employment.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the single register of natural personnel are respected.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.
In case of poor performance of the single staff document, you are liable to a fine of €750 per employee under conditions which may be penalized.
Single Risk Assessment Document (SRA)
If you employ employees, you must keep this register, y identify and analyze all hazards to the safety and health of employees.
He must be updated at the following times:
- At least every year
- In the event of a change in working conditions
- The appearance of additional information concerning the assessment of a risk in a work unit
Information must be retained for 5 years.
If you do not transcribe or update risk assessment, you are subject to a fine of up to €1,500.
Register of questions and answers of the Social and Economic Committee (ESC)
If your business matters less than 50 employees and if you have set up an ESC, you must keep this register.
It contains the requests members of the EESC staff delegation with the answers provided by the employer.
Information must be retained for 5 years.
If you're not holding CSE's Q&A Registry, you are subject to a fine of up to €7,500.
Public Health and Environment Alert Logging Registry
The register shall contain products and manufacturing processes used or carried out by the company which may present a risk to public health or the environment.
It must indicate the possible consequences for public health or the environment.
Information must be retained for 5 years.
Security Controls Register
This record must show that the security checks have been carried out in the company.
Information must be retained for 5 years.
In case of poor performance from the security screening registry, you are subject to a fine of €750 per employee under conditions which may be penalized.
You don't have an employee
Revenue Book
You must record the amount and source of revenue in chronological order that you perceive. You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
Revenue book information must be retained for a period of 10 years from the end of the accounting year to which the information belongs.
The same time limit shall apply to supporting documents.
No penalty shall not be provided for in the event of failure to keep the revenue book.
However, in the event of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
How do I obtain mandatory records?
You must purchase mandatory records which are necessary for you.
You can go through the site monegal.infograft.fr which offers for sale mandatory digital registers.
You can also call on a variety of private companies.
Individual business
What are the mandatory records?
Répondez aux questions successives et les réponses s’afficheront automatiquement
You have employees
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record shall specify origin of operations and the references of the relevant supporting document.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Ledger
You must obligatory maintain a ledger that contains the chart of accounts for the journal.
The information must be classified by nature of account and seized in chronological order from the journal.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the general ledger.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Inventory Ledger
You must obligatory to keep an inventory of all assets (machinery, treasury, stocks...) and liabilities (share capital, debt...) on your company.
You have to specify some the quantity and the value of each item at the inventory date.
These data must be kept without blanks, lacunae or irregularities.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the inventory book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
When you have employees, many records are needed.
Single register of staff
If you have employees, you have theobligation to keep a single staff register.
It must contain first and last names of all employees registered in the hiring order. Each employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers in civic service in a specific part of the register.
You must include the following additional information:
- Nationality of the employee
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit
- Contract Type
- If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
- For foreigner employees, the type and serial number of the work permit title
- For workers made available by a grouping of employers, made available by a grouping of employers with the name and address of the latter
- For temporary employees, mention temporary employee with the name and address of the temporary company of work
Attached is a copy of the documents authorizing foreigner workers to take up paid employment.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the single register of natural personnel are respected.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.
In case of poor performance of the single staff document, you are liable to a fine of €750 per employee under conditions which may be penalized.
Single Risk Assessment Document (SRA)
If you employ employees, you must keep this register, y identify and analyze all hazards to the safety and health of employees.
He must be updated at the following times:
- At least every year
- In the event of a change in working conditions
- The appearance of additional information concerning the assessment of a risk in a work unit
Information must be retained for 5 years.
If you do not transcribe or update risk assessment, you are subject to a fine of up to €1,500.
Register of questions and answers of the Social and Economic Committee (ESC)
If your business matters less than 50 employees and if you have set up an ESC, you must keep this register.
It contains the requests members of the EESC staff delegation with the answers provided by the employer.
Information must be retained for 5 years.
If you're not holding CSE's Q&A Registry, you are subject to a fine of up to €7,500.
Public Health and Environment Alert Logging Registry
The register shall contain products and manufacturing processes used or carried out by the company which may present a risk to public health or the environment.
It must indicate the possible consequences for public health or the environment.
Information must be retained for 5 years.
Security Controls Register
This record must show that the security checks have been carried out in the company.
Information must be retained for 5 years.
In case of poor performance from the security screening registry, you are subject to a fine of €750 per employee under conditions which may be penalized.
You have no employees
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record shall specify origin of operations and the references of the relevant supporting document.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Ledger
You must obligatory maintain a ledger that contains the chart of accounts for the journal.
The information must be classified by nature of account and seized in chronological order from the journal.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the general ledger.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Inventory Ledger
You must obligatory to keep an inventory of all assets (machinery, treasury, stocks...) and liabilities (share capital, debt...) on your company.
You have to specify some the quantity and the value of each item at the inventory date.
These data must be kept without blanks, lacunae or irregularities.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the inventory book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
How do I obtain mandatory records?
You must purchase mandatory records which are necessary for you.
You can go through the site monegal.infograft.fr which offers for sale mandatory digital registers.
You can also call on a variety of private companies.
What are the mandatory records?
As a liberal professional, you are subject to the controlled declaration regime when you generate annual turnover HT: titleContent greater than €72,600.
If not, you are subject to the micro-BNC regime.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Liberal subject to the controlled declaration system
You have employees
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record must specify origin of operations and the references of the relevant supporting document.
You must also specify the identity of your clients, the amount, the date and the form of payment of the fees.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Fixed assets and depreciation book
You must specify the next items :
- Date of acquisition or creation of assets (equipment, goodwill, stocks...) used for the exercise of the profession. You have to specify the cost of those assets.
- The amount of depreciation paid on these items
- Price and date of transfer of these items
The fixed assets and depreciation book must be kept 6 years from the last operation.
No penalty shall not be provided for in the event of failure to keep the revenue book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
When you have employees, many records are needed.
Single register of staff
If you have employees, you have theobligation to keep a single staff register.
It must contain first and last names of all employees registered in the hiring order. Each employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers in civic service in a specific part of the register.
You must include the following additional information:
- Nationality of the employee
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit
- Contract Type
- If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
- For foreigner employees, the type and serial number of the work permit title
- For workers made available by a grouping of employers, made available by a grouping of employers with the name and address of the latter
- For temporary employees, mention temporary employee with the name and address of the temporary company of work
Attached is a copy of the documents authorizing foreigner workers to take up paid employment.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the single register of natural personnel are respected.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.
In case of poor performance of the single staff document, you are liable to a fine of €750 per employee under conditions which may be penalized.
Single Risk Assessment Document (SRA)
If you employ employees, you must keep this register, y identify and analyze all hazards to the safety and health of employees.
He must be updated at the following times:
- At least every year
- In the event of a change in working conditions
- The appearance of additional information concerning the assessment of a risk in a work unit
Information must be retained for 5 years.
If you do not transcribe or update risk assessment, you are subject to a fine of up to €1,500.
Register of questions and answers of the Social and Economic Committee (ESC)
If your business matters less than 50 employees and if you have set up an ESC, you must keep this register.
It contains the requests members of the EESC staff delegation with the answers provided by the employer.
Information must be retained for 5 years.
If you're not holding CSE's Q&A Registry, you are subject to a fine of up to €7,500.
Public Health and Environment Alert Logging Registry
The register shall contain products and manufacturing processes used or carried out by the company which may present a risk to public health or the environment.
It must indicate the possible consequences for public health or the environment.
Information must be retained for 5 years.
Security Controls Register
This record must show that the security checks have been carried out in the company.
Information must be retained for 5 years.
In case of poor performance from the security screening registry, you are subject to a fine of €750 per employee under conditions which may be penalized.
You don't have an employee
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record must specify origin of operations and the references of the relevant supporting document.
You must also specify the identity of your clients, the amount, the date and the form of payment of the fees.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Fixed assets and depreciation book
You must specify the next items :
- Date of acquisition or creation of assets (equipment, goodwill, stocks...) used for the exercise of the profession. You have to specify the cost of those assets.
- The amount of depreciation paid on these items
- Price and date of transfer of these items
The fixed assets and depreciation book must be kept 6 years from the last operation.
No penalty shall not be provided for in the event of failure to keep the revenue book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Liberal under micro-BNC
You have employees
Revenue Book
You must record the amount and source of revenue in chronological order that you perceive. You must distinguish cash payments from other payments and provide references to supporting documents.
You must also specify the identity of your clients, the amount, the date and the form of payment of the fees.
Revenue book information must be retained for a period of 10 years from the end of the accounting year to which the information belongs. The same time limit shall apply to supporting documents.
No penalty shall not be provided for in the event of failure to keep the revenue book.
However, in the event of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
When you have employees, many records are needed.
Single register of staff
If you have employees, you have theobligation to keep a single staff register.
It must contain first and last names of all employees registered in the hiring order. Each employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers in civic service in a specific part of the register.
You must include the following additional information:
- Nationality of the employee
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit
- Contract Type
- If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
- For foreigner employees, the type and serial number of the work permit title
- For workers made available by a grouping of employers, made available by a grouping of employers with the name and address of the latter
- For temporary employees, mention temporary employee with the name and address of the temporary company of work
Attached is a copy of the documents authorizing foreigner workers to take up paid employment.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the single register of natural personnel are respected.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.
In case of poor performance of the single staff document, you are liable to a fine of €750 per employee under conditions which may be penalized.
Single Risk Assessment Document (SRA)
If you employ employees, you must keep this register, y identify and analyze all hazards to the safety and health of employees.
He must be updated at the following times:
- At least every year
- In the event of a change in working conditions
- The appearance of additional information concerning the assessment of a risk in a work unit
Information must be retained for 5 years.
If you do not transcribe or update risk assessment, you are subject to a fine of up to €1,500.
Register of questions and answers of the Social and Economic Committee (ESC)
If your business matters less than 50 employees and if you have set up an ESC, you must keep this register.
It contains the requests members of the EESC staff delegation with the answers provided by the employer.
Information must be retained for 5 years.
If you're not holding CSE's Q&A Registry, you are subject to a fine of up to €7,500.
Public Health and Environment Alert Logging Registry
The register shall contain products and manufacturing processes used or carried out by the company which may present a risk to public health or the environment.
It must indicate the possible consequences for public health or the environment.
Information must be retained for 5 years.
Security Controls Register
This record must show that the security checks have been carried out in the company.
Information must be retained for 5 years.
In case of poor performance from the security screening registry, you are subject to a fine of €750 per employee under conditions which may be penalized.
You don't have an employee
Revenue Book
You must record the amount and source of revenue in chronological order that you perceive. You must distinguish cash payments from other payments and provide references to supporting documents.
You must also specify the identity of your clients, the amount, the date and the form of payment of the fees.
Revenue book information must be retained for a period of 10 years from the end of the accounting year to which the information belongs. The same time limit shall apply to supporting documents.
No penalty shall not be provided for in the event of failure to keep the revenue book.
However, in the event of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
How do I obtain mandatory records?
You must purchase mandatory records which are necessary for you.
You can go through the site monegal.infograft.fr which offers for sale mandatory digital registers.
You can also call on a variety of private companies.
Business
What are the mandatory records?
Répondez aux questions successives et les réponses s’afficheront automatiquement
Business with employees
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record shall specify origin of operations and the references of the relevant supporting document.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Ledger
You must obligatory maintain a ledger that contains the chart of accounts for the journal.
The information must be classified by nature of account and seized in chronological order from the journal.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the general ledger.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Inventory Ledger
You must obligatory to keep an inventory of all assets (machinery, treasury, stocks...) and liabilities (share capital, debt...) on your company.
You have to specify some the quantity and the value of each item at the inventory date.
These data must be kept without blanks, lacunae or irregularities.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the inventory book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
When you have employees, many records are needed.
Single register of staff
If you have employees, you have theobligation to keep a single staff register.
It must contain first and last names of all employees registered in the hiring order. Each employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers in civic service in a specific part of the register.
You must include the following additional information:
- Nationality of the employee
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit
- Contract Type
- If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
- For foreigner employees, the type and serial number of the work permit title
- For workers made available by a grouping of employers, made available by a grouping of employers with the name and address of the latter
- For temporary employees, mention temporary employee with the name and address of the temporary company of work
Attached is a copy of the documents authorizing foreigner workers to take up paid employment.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the single register of natural personnel are respected.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.
In case of poor performance of the single staff document, you are liable to a fine of €750 per employee under conditions which may be penalized.
Single Risk Assessment Document (SRA)
If you employ employees, you must keep this register, y identify and analyze all hazards to the safety and health of employees.
He must be updated at the following times:
- At least every year
- In the event of a change in working conditions
- The appearance of additional information concerning the assessment of a risk in a work unit
Information must be retained for 5 years.
If you do not transcribe or update risk assessment, you are subject to a fine of up to €1,500.
Register of questions and answers of the Social and Economic Committee (ESC)
If your business matters less than 50 employees and if you have set up an ESC, you must keep this register.
It contains the requests members of the EESC staff delegation with the answers provided by the employer.
Information must be retained for 5 years.
If you're not holding CSE's Q&A Registry, you are subject to a fine of up to €7,500.
Public Health and Environment Alert Logging Registry
The register shall contain products and manufacturing processes used or carried out by the company which may present a risk to public health or the environment.
It must indicate the possible consequences for public health or the environment.
Information must be retained for 5 years.
Security Controls Register
This record must show that the security checks have been carried out in the company.
Information must be retained for 5 years.
In case of poor performance from the security screening registry, you are subject to a fine of €750 per employee under conditions which may be penalized.
Register of decisions of the single member
It has to be recorded in that register the decisions taken by the single member.
This register must be side and initialed by the registry of the commercial court or the registry of the judicial court or in the town hall, before its use.
If done by a registry, this formality costs €2.69 plus shipping costs.
This formality is free in town hall.
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
But for that to happen, it has to be in the statutes of the business.
The information in the register must be kept for 5 years.
In case of poor record keeping, decisions taken by the single member may be canceled at the request of a person directly concerned by those decisions.
Business without an employee
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record shall specify origin of operations and the references of the relevant supporting document.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Ledger
You must obligatory maintain a ledger that contains the chart of accounts for the journal.
The information must be classified by nature of account and seized in chronological order from the journal.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the general ledger.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Inventory Ledger
You must obligatory to keep an inventory of all assets (machinery, treasury, stocks...) and liabilities (share capital, debt...) on your company.
You have to specify some the quantity and the value of each item at the inventory date.
These data must be kept without blanks, lacunae or irregularities.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the inventory book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Register of decisions of the single member
It has to be recorded in that register the decisions taken by the single member.
This register must be side and initialed by the registry of the commercial court or the registry of the judicial court or in the town hall, before its use.
If done by a registry, this formality costs €2.69 plus shipping costs.
This formality is free in town hall.
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
But for that to happen, it has to be in the statutes of the business.
The information in the register must be kept for 5 years.
In case of poor record keeping, decisions taken by the single member may be canceled at the request of a person directly concerned by those decisions.
How do I obtain mandatory records?
You must purchase mandatory records which are necessary for you.
You can go through the site monegal.infograft.fr which offers for sale mandatory digital registers.
You can also call on a variety of private companies.
What are the mandatory records?
Répondez aux questions successives et les réponses s’afficheront automatiquement
Business with employees
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record shall specify origin of operations and the references of the relevant supporting document.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Ledger
You must obligatory maintain a ledger that contains the chart of accounts for the journal.
The information must be classified by nature of account and seized in chronological order from the journal.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the general ledger.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Inventory Ledger
You must obligatory to keep an inventory of all assets (machinery, treasury, stocks...) and liabilities (share capital, debt...) on your company.
You have to specify some the quantity and the value of each item at the inventory date.
These data must be kept without blanks, lacunae or irregularities.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the inventory book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Special Register of Minutes of General Meetings
It must be established after each general meeting and be signed by the members of the Bureau.
It must indicate the next items :
- Date and place of the meeting
- Name and forename of the presiding officer
- Name and first name of shareholders present and represented and number of shares participating in the vote
- Documents and reports submitted to the Assembly
- Summary of the discussions
- Texts of resolutions put to the vote and outcome of votes
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
This must be provided for in the statutes of the business.
The information in the register must be kept for 5 years.
No penalty shall not be provided for in the event of failure to keep the special register of minutes of general meetings.
In case of forgery or use of forgery (false meetings, false reports...), a criminal penalty of up to 3 years imprisonment and €45,000 a fine may be imposed.
When you have employees, many records are needed.
Single register of staff
If you have employees, you have theobligation to keep a single staff register.
It must contain first and last names of all employees registered in the hiring order. Each employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers in civic service in a specific part of the register.
You must include the following additional information:
- Nationality of the employee
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit
- Contract Type
- If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
- For foreigner employees, the type and serial number of the work permit title
- For workers made available by a grouping of employers, made available by a grouping of employers with the name and address of the latter
- For temporary employees, mention temporary employee with the name and address of the temporary company of work
Attached is a copy of the documents authorizing foreigner workers to take up paid employment.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the single register of natural personnel are respected.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.
In case of poor performance of the single staff document, you are liable to a fine of €750 per employee under conditions which may be penalized.
Single Risk Assessment Document (SRA)
If you employ employees, you must keep this register, y identify and analyze all hazards to the safety and health of employees.
He must be updated at the following times:
- At least every year
- In the event of a change in working conditions
- The appearance of additional information concerning the assessment of a risk in a work unit
Information must be retained for 5 years.
If you do not transcribe or update risk assessment, you are subject to a fine of up to €1,500.
Register of questions and answers of the Social and Economic Committee (ESC)
If your business matters less than 50 employees and if you have set up an ESC, you must keep this register.
It contains the requests members of the EESC staff delegation with the answers provided by the employer.
Information must be retained for 5 years.
If you're not holding CSE's Q&A Registry, you are subject to a fine of up to €7,500.
Public Health and Environment Alert Logging Registry
The register shall contain products and manufacturing processes used or carried out by the company which may present a risk to public health or the environment.
It must indicate the possible consequences for public health or the environment.
Information must be retained for 5 years.
Security Controls Register
This record must show that the security checks have been carried out in the company.
Information must be retained for 5 years.
In case of poor performance from the security screening registry, you are subject to a fine of €750 per employee under conditions which may be penalized.
Business without an employee
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record shall specify origin of operations and the references of the relevant supporting document.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Ledger
You must obligatory maintain a ledger that contains the chart of accounts for the journal.
The information must be classified by nature of account and seized in chronological order from the journal.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the general ledger.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Inventory Ledger
You must obligatory to keep an inventory of all assets (machinery, treasury, stocks...) and liabilities (share capital, debt...) on your company.
You have to specify some the quantity and the value of each item at the inventory date.
These data must be kept without blanks, lacunae or irregularities.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the inventory book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Special Register of Minutes of General Meetings
It must be established after each general meeting and be signed by the members of the Bureau.
It must indicate the next items :
- Date and place of the meeting
- Name and forename of the presiding officer
- Name and first name of shareholders present and represented and number of shares participating in the vote
- Documents and reports submitted to the Assembly
- Summary of the discussions
- Texts of resolutions put to the vote and outcome of votes
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
This must be provided for in the statutes of the business.
The information in the register must be kept for 5 years.
No penalty shall not be provided for in the event of failure to keep the special register of minutes of general meetings.
In case of forgery or use of forgery (false meetings, false reports...), a criminal penalty of up to 3 years imprisonment and €45,000 a fine may be imposed.
How do I obtain mandatory records?
You must purchase mandatory records which are necessary for you.
You can go through the site monegal.infograft.fr which offers for sale mandatory digital registers.
You can also call on a variety of private companies.
What are the mandatory records?
Répondez aux questions successives et les réponses s’afficheront automatiquement
The business has employees
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record shall specify origin of operations and the references of the relevant supporting document.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Ledger
You must obligatory maintain a ledger that contains the chart of accounts for the journal.
The information must be classified by nature of account and seized in chronological order from the journal.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the general ledger.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Inventory Ledger
You must obligatory to keep an inventory of all assets (machinery, treasury, stocks...) and liabilities (share capital, debt...) on your company.
You have to specify some the quantity and the value of each item at the inventory date.
These data must be kept without blanks, lacunae or irregularities.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the inventory book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
When you have employees, many records are needed.
Single register of staff
If you have employees, you have theobligation to keep a single staff register.
It must contain first and last names of all employees registered in the hiring order. Each employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers in civic service in a specific part of the register.
You must include the following additional information:
- Nationality of the employee
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit
- Contract Type
- If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
- For foreigner employees, the type and serial number of the work permit title
- For workers made available by a grouping of employers, made available by a grouping of employers with the name and address of the latter
- For temporary employees, mention temporary employee with the name and address of the temporary company of work
Attached is a copy of the documents authorizing foreigner workers to take up paid employment.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the single register of natural personnel are respected.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.
In case of poor performance of the single staff document, you are liable to a fine of €750 per employee under conditions which may be penalized.
Single Risk Assessment Document (SRA)
If you employ employees, you must keep this register, y identify and analyze all hazards to the safety and health of employees.
He must be updated at the following times:
- At least every year
- In the event of a change in working conditions
- The appearance of additional information concerning the assessment of a risk in a work unit
Information must be retained for 5 years.
If you do not transcribe or update risk assessment, you are subject to a fine of up to €1,500.
Register of questions and answers of the Social and Economic Committee (ESC)
If your business matters less than 50 employees and if you have set up an ESC, you must keep this register.
It contains the requests members of the EESC staff delegation with the answers provided by the employer.
Information must be retained for 5 years.
If you're not holding CSE's Q&A Registry, you are subject to a fine of up to €7,500.
Public Health and Environment Alert Logging Registry
The register shall contain products and manufacturing processes used or carried out by the company which may present a risk to public health or the environment.
It must indicate the possible consequences for public health or the environment.
Information must be retained for 5 years.
Security Controls Register
This record must show that the security checks have been carried out in the company.
Information must be retained for 5 years.
In case of poor performance from the security screening registry, you are subject to a fine of €750 per employee under conditions which may be penalized.
Attendance sheets at general meetings
We have to establish these time sheets at each general meeting and get it started by the shareholders present and agents.
They must contain the following information :
- Concerning the agents (surname, forename, domicile, number of social rights of the constituents and number of votes attached to those rights)
- Concerning the shareholders : surname, forename, domicile (of shareholders present, represented and voting by correspondence), number of social rights they hold, number of votes attached to those rights
It must be kept for 3 accounting years (between 2 and 3 years).
No penalty shall not be provided for in the event of the attendance sheet not being kept at the general meetings.
In case of forgery or use of forgery (for example, mention the presence of an absent shareholder), a criminal penalty of up to 3 years imprisonment and €45,000 a fine may be imposed.
Special Register of Minutes of General Meetings
It must be established after each general meeting and be signed by the members of the Bureau.
It must indicate the next items :
- Date and place of the meeting
- Name and forename of the presiding officer
- Name and first name of shareholders present and represented and number of shares participating in the vote
- Documents and reports submitted to the Assembly
- Summary of the discussions
- Texts of resolutions put to the vote and outcome of votes
This register must be side and initialed by the registry of the commercial court or the registry of the judicial court or in the town hall, before its use.
If done by a registry, this formality costs €2.69 plus shipping costs.
This formality is free in town hall.
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information in the register must be kept for 5 years.
No penalty shall not be provided for in the event of the attendance sheet not being kept at the general meetings.
In case of forgery or use of forgery (e.g. adding false information on documents), criminal sanction up to 3 years imprisonment and €45,000 a fine may be imposed.
Councils attendance register
This register must be signed by administrators or the members of the Supervisory Board who participate in each meeting of the Management Board or the Supervisory Board.
It has to be indicated the name directors or members of the Supervisory Board who participate in the meeting by videoconference or other means of telecommunications.
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be kept for 3 accounting years (between 2 and 3 years).
No penalty shall not be provided for in the event of the attendance sheet not being kept at the general meetings.
In case of forgery or use of forgery (for example, mention the presence of an absent administrator), you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Register of minutes of the proceedings of the Management Board
We have to establish minutes at the end of each meeting of the Management Board. These minutes must be signed by the presiding officer and at least one administrator.
The minutes shall contain the following information :
- Names of directors present, represented, excused or absent
- Presence or absence of persons summoned to the Board meeting
- Purpose of the meeting, summary of discussions, text of resolutions
The register containing these minutes must be side and initialed by the registry of the commercial court, a judge of the judicial court or by the mayor of the commune of the registered office before its use.
This formality is free if you do it in town hall.
If it is carried out by the Registry or the judge, this formality costs €2.69 plus shipping costs.
The information in the register must be kept for 5 years.
No penalty shall not be provided for in the event of the attendance sheet not being kept at the general meetings.
In case of forgery or use of forgery (for example, mention the presence of an absent administrator), a criminal penalty of up to 3 years imprisonment and €45,000 a fine may be imposed.
Securities movement register
If the anonymous business has a 100 or less shareholders, you have to obligatory keep a record of the movement of securities.
It must be indicated by chronological order changes in title ownership.
It is also possible to indicate the securities collateral.
It must contain the following information :
- Transaction Date and Nature
- Name or corporate name of the holder and his identification number
- The quantity of securities on which the transaction is made
- Name or corporate name of the person obtaining the securities
The information in the register must be kept for 5 years.
No penalty shall not be provided for in the event of failure to keep the special register of minutes of general meetings. On the other hand, only transfers of securities entered in the register are valid. So any transfers of securities made and not registered may be contested.
In case of forgery or use of forgery (e.g. recording movements that do not exist), a criminal penalty of up to 3 years imprisonment and €45,000 a fine may be imposed.
The business has no employee
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record shall specify origin of operations and the references of the relevant supporting document.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Ledger
You must obligatory maintain a ledger that contains the chart of accounts for the journal.
The information must be classified by nature of account and seized in chronological order from the journal.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the general ledger.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Inventory Ledger
You must obligatory to keep an inventory of all assets (machinery, treasury, stocks...) and liabilities (share capital, debt...) on your company.
You have to specify some the quantity and the value of each item at the inventory date.
These data must be kept without blanks, lacunae or irregularities.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the inventory book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Attendance sheets at general meetings
We have to establish these time sheets at each general meeting and get it started by the shareholders present and agents.
They must contain the following information :
- Concerning the agents : surname, forename, domicile, number of social rights of the constituents and the number of votes attached to those rights
- Concerning the shareholders : surname, forename, domicile (of shareholders present, represented and voting by correspondence), number of social rights they hold, number of votes attached to those rights
It must be kept for 3 accounting years (between 2 and 3 years).
No penalty shall not be provided for in the event of the attendance sheet not being kept at the general meetings.
In case of forgery or use of forgery (for example, mention the presence of an absent shareholder), a criminal penalty of up to 3 years imprisonment and €45,000 a fine may be imposed.
Special Register of Minutes of General Meetings
It must be established after each general meeting and be signed by the members of the Bureau.
It must indicate the next items :
- Date and place of the meeting
- Name and forename of the presiding officer
- Name and first name of shareholders present and represented and number of shares participating in the vote
- Documents and reports submitted to the Assembly
- Summary of the discussions
- Texts of resolutions put to the vote and outcome of votes
This register must be side and initialed by the registry of the commercial court or the registry of the judicial court or in the town hall, before its use.
If done by a registry, this formality costs €2.69 plus shipping costs. This formality is free in town hall.
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information in the register must be kept for 5 years.
No penalty shall not be provided for in the event of the attendance sheet not being kept at the general meetings.
In case of forgery or use of forgery (e.g. adding false information on documents), criminal sanction up to 3 years imprisonment and €45,000 a fine may be imposed.
Councils attendance register
This register must be signed by administrators or the members of the Supervisory Board who participate in each meeting of the Management Board or the Supervisory Board.
It has to be indicated the name directors or members of the Supervisory Board who participate in the meeting by videoconference or other means of telecommunications.
FYI
this book may be kept electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be kept for 3 accounting years (between 2 and 3 years).
No penalty shall not be provided for in the event of the attendance sheet not being kept at the general meetings.
In case of forgery or use of forgery (for example, mention the presence of an absent administrator), a criminal penalty of up to 3 years imprisonment and €45,000 a fine may be imposed.
Register of minutes of the proceedings of the Management Board
We have to establish minutes at the end of each meeting of the Management Board. These minutes must be signed by the presiding officer and at least one administrator.
The minutes shall contain the following information :
- Names of directors present, represented, excused or absent
- Presence or absence of persons summoned to the Board meeting
- Purpose of the meeting, summary of discussions, text of resolutions
The register containing these minutes must be side and initialed by the registry of the commercial court, a judge of the judicial court or by the mayor of the commune of the registered office before its use.
This formality is free if you do it in town hall.
If it is carried out by the Registry or the judge, this formality costs €2.69 plus shipping costs.
The information in the register must be kept for 5 years.
No penalty shall not be provided for in the event of the attendance sheet not being kept at the general meetings.
In case of forgery or use of forgery (for example, mention the presence of an absent administrator), a criminal penalty of up to 3 years imprisonment and €45,000 a fine may be imposed.
Securities movement register
If the anonymous business has a 100 or less shareholders, you have to obligatory keep a record of the movement of securities.
It must be indicated by chronological order changes in title ownership.
It is also possible to indicate the securities collateral.
It must contain the following information :
- Transaction Date and Nature
- Name or corporate name of the holder and his identification number
- The quantity of securities on which the transaction is made
- Name or corporate name of the person obtaining the securities
The information in the register must be kept for 5 years.
No penalty shall not be provided for in the event of failure to keep the special register of minutes of general meetings. On the other hand, only transfers of securities entered in the register are valid. So any transfers of securities made and not registered may be contested.
In case of forgery or use of forgery (e.g. recording movements that do not exist), a criminal penalty of up to 3 years imprisonment and €45,000 a fine may be imposed.
How do I obtain mandatory records?
You must purchase mandatory records which are necessary for you.
You can go through the site monegal.infograft.fr which offers for sale mandatory digital registers.
You can also call on a variety of private companies.
What are the mandatory records?
Répondez aux questions successives et les réponses s’afficheront automatiquement
Company with employees
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record shall specify origin of operations and the references of the relevant supporting document.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Ledger
You must obligatory maintain a ledger that contains the chart of accounts for the journal.
The information must be classified by nature of account and seized in chronological order from the journal.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the general ledger.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Inventory Ledger
You must obligatory to keep an inventory of all assets (machinery, treasury, stocks...) and liabilities (share capital, debt...) on your company.
You have to specify some the quantity and the value of each item at the inventory date.
These data must be kept without blanks, lacunae or irregularities.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the inventory book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
When you have employees, many records are needed.
Single register of staff
If you have employees, you have theobligation to keep a single staff register.
It must contain first and last names of all employees registered in the hiring order. Each employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers in civic service in a specific part of the register.
You must include the following additional information:
- Nationality of the employee
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit
- Contract Type
- If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
- For foreigner employees, the type and serial number of the work permit title
- For workers made available by a grouping of employers, made available by a grouping of employers with the name and address of the latter
- For temporary employees, mention temporary employee with the name and address of the temporary company of work
Attached is a copy of the documents authorizing foreigner workers to take up paid employment.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the single register of natural personnel are respected.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.
In case of poor performance of the single staff document, you are liable to a fine of €750 per employee under conditions which may be penalized.
Single Risk Assessment Document (SRA)
If you employ employees, you must keep this register, y identify and analyze all hazards to the safety and health of employees.
He must be updated at the following times:
- At least every year
- In the event of a change in working conditions
- The appearance of additional information concerning the assessment of a risk in a work unit
Information must be retained for 5 years.
If you do not transcribe or update risk assessment, you are subject to a fine of up to €1,500.
Register of questions and answers of the Social and Economic Committee (ESC)
If your business matters less than 50 employees and if you have set up an ESC, you must keep this register.
It contains the requests members of the EESC staff delegation with the answers provided by the employer.
Information must be retained for 5 years.
If you're not holding CSE's Q&A Registry, you are subject to a fine of up to €7,500.
Public Health and Environment Alert Logging Registry
The register shall contain products and manufacturing processes used or carried out by the company which may present a risk to public health or the environment.
It must indicate the possible consequences for public health or the environment.
Information must be retained for 5 years.
Security Controls Register
This record must show that the security checks have been carried out in the company.
Information must be retained for 5 years.
In case of poor performance from the security screening registry, you are subject to a fine of €750 per employee under conditions which may be penalized.
Register of decisions of the single member
It has to be recorded in that register the decisions taken by the single member.
This register must be side and initialed by the registry of the commercial court or the registry of the judicial court or in the town hall, before its use.
If done by a registry, this formality costs €2.69 plus shipping costs.
This formality is free in town hall.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register. This must be provided for in the statutes of the business.
The information in the register must be kept for 5 years.
In case of failure to keep the register, decisions taken by the single member may be canceled at the request of a person directly concerned by those decisions.
Company without an employee
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record shall specify origin of operations and the references of the relevant supporting document.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Ledger
You must obligatory maintain a ledger that contains the chart of accounts for the journal.
The information must be classified by nature of account and seized in chronological order from the journal.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the general ledger.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Inventory Ledger
You must obligatory to keep an inventory of all assets (machinery, treasury, stocks...) and liabilities (share capital, debt...) on your company.
You have to specify some the quantity and the value of each item at the inventory date.
These data must be kept without blanks, lacunae or irregularities.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the inventory book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Register of decisions of the single member
It has to be recorded in that register the decisions taken by the single member.
This register must be side and initialed by the registry of the commercial court or the registry of the judicial court or in the town hall, before its use.
If done by a registry, this formality costs €2.69 plus shipping costs.
This formality is free in town hall.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
This must be provided for in the statutes of the business.
The information in the register must be kept for 5 years.
In case of failure to keep the register, decisions taken by the single member may be canceled at the request of a person directly concerned by those decisions.
How do I obtain mandatory records?
You must purchase mandatory records which are necessary for you.
You can go through the site monegal.infograft.fr which offers for sale mandatory digital registers.
You can also call on a variety of private companies.
What are the mandatory records?
Répondez aux questions successives et les réponses s’afficheront automatiquement
Business with employees
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record shall specify origin of operations and the references of the relevant supporting document.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Ledger
You must obligatory maintain a ledger that contains the chart of accounts for the journal.
The information must be classified by nature of account and seized in chronological order from the journal.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the general ledger.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Inventory Ledger
You must obligatory to keep an inventory of all assets (machinery, treasury, stocks...) and liabilities (share capital, debt...) on your company.
You have to specify some the quantity and the value of each item at the inventory date.
These data must be kept without blanks, lacunae or irregularities.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the inventory book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
When you have employees, many records are needed.
Single register of staff
If you have employees, you have theobligation to keep a single staff register.
It must contain first and last names of all employees registered in the hiring order. Each employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers in civic service in a specific part of the register.
You must include the following additional information:
- Nationality of the employee
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit
- Contract Type
- If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
- For foreigner employees, the type and serial number of the work permit title
- For workers made available by a grouping of employers, made available by a grouping of employers with the name and address of the latter
- For temporary employees, mention temporary employee with the name and address of the temporary company of work
Attached is a copy of the documents authorizing foreigner workers to take up paid employment.
FYI
it is possible to keep this record of computerized manner as long as control guarantees equivalent to those of the single register of natural personnel are respected.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.
In case of poor performance of the single staff document, you are liable to a fine of €750 per employee under conditions which may be penalized.
Single Risk Assessment Document (SRA)
If you employ employees, you must keep this register, y identify and analyze all hazards to the safety and health of employees.
He must be updated at the following times:
- At least every year
- In the event of a change in working conditions
- The appearance of additional information concerning the assessment of a risk in a work unit
Information must be retained for 5 years.
If you do not transcribe or update risk assessment, you are subject to a fine of up to €1,500.
Register of questions and answers of the Social and Economic Committee (ESC)
If your business matters less than 50 employees and if you have set up an ESC, you must keep this register.
It contains the requests members of the EESC staff delegation with the answers provided by the employer.
Information must be retained for 5 years.
If you're not holding CSE's Q&A Registry, you are subject to a fine of up to €7,500.
Public Health and Environment Alert Logging Registry
The register shall contain products and manufacturing processes used or carried out by the company which may present a risk to public health or the environment.
It must indicate the possible consequences for public health or the environment.
Information must be retained for 5 years.
Security Controls Register
This record must show that the security checks have been carried out in the company.
Information must be retained for 5 years.
In case of poor performance from the security screening registry, you are subject to a fine of €750 per employee under conditions which may be penalized.
Special Register of Minutes of General Meetings
It must be established after each general meeting and be signed by the manager.
You must specify the next items :
- Date and place of the meeting
- Name and forename of the presiding officer
- Name and forename of the members present and represented and number of shares participating in the vote
- Documents and reports submitted to the Assembly
- Summary of the discussions
- Texts of resolutions put to the vote and outcome of votes
This register must be side and initialed by the registry of the commercial court or the registry of the judicial court or in the town hall, before its use.
If done by a registry, this formality costs €2.69 plus shipping costs.
This formality is free in town hall.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information in the register must be kept for 5 years.
No penalty shall not be provided for in the event of non-maintenance of the journal, general ledger or inventory ledger.
However, in case failure to draw up annual accounting documents, you are liable to a fine of up to €9,000.
In case of forgery or use of forgery (for example, including false information in the summary of proceedings), you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Business without employees
Journal Book
You must obligatory keep a journal book in which you must record all transactions chronologically (sales, purchases, charges,...) which affect the company's assets, day by day.
Each record shall specify origin of operations and the references of the relevant supporting document.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions shall not be provided for in the event of non-maintenance of the journal.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Ledger
You must obligatory maintain a ledger that contains the chart of accounts for the journal.
The information must be classified by nature of account and seized in chronological order from the journal.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the general ledger.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Inventory Ledger
You must obligatory to keep an inventory of all assets (machinery, treasury, stocks...) and liabilities (share capital, debt...) on your company.
You have to specify some the quantity and the value of each item at the inventory date.
These data must be kept without blanks, lacunae or irregularities.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
No specific sanctions is not provided for in the event of non-maintenance of the inventory book.
However, in the case of forgery or use of forgery, you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
Special Register of Minutes of General Meetings
It must be established after each general meeting and be signed by the manager.
You must specify the next items :
- Date and place of the meeting
- Name and forename of the presiding officer
- Name and forename of the members present and represented and number of shares participating in the vote
- Documents and reports submitted to the Assembly
- Summary of the discussions
- Texts of resolutions put to the vote and outcome of votes
This register must be side and initialed by the registry of the commercial court or the registry of the judicial court or in the town hall, before its use.
If done by a registry, this formality costs €2.69 plus shipping costs.
This formality is free in town hall.
FYI
you can keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information in the register must be kept for 5 years.
No penalty shall not be provided for in the event of non-maintenance of the journal, general ledger or inventory ledger.
However, in case failure to draw up annual accounting documents, you are liable to a fine of up to €9,000.
In case of forgery or use of forgery (for example, including false information in the summary of proceedings), you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
How do I obtain mandatory records?
You must purchase mandatory records which are necessary for you.
You can go through the site monegal.infograft.fr which offers for sale mandatory digital registers.
You can also call on a variety of private companies.
Ledger records: journal, ledger, and inventory ledger
Register of decisions of the sole partner SARL: Article L223-31
Register of decisions of the SASU sole partner: Article L227-9
Register of minutes of general meetings SARL
Register of attendance on the Management Board
Register of minutes of the Supervisory Board
Register of attendance of members of the Supervisory Board
Sanction for SARL: Article L221-4
False and use of false sanctions: Article 441-1
Single register of staff
Single risk assessment document
CSE Register
Registers of liberals subject to the controlled declaration system
Securities movement register
Failure to comply with risk assessment document
Obligation and time limits for the retention of documents
Documents provided to the labor inspector
Single register of staff
Deadlines
Ministry of Economy