Verified 10 November 2021 - Legal and Administrative Information Directorate (Prime Minister)
Creating a company? You need to buy more mandatory registers regarding your accounts, your employees or the general life of your company.
Micro company
What records are required?
Répondez aux questions successives et les réponses s’afficheront automatiquement
You have employees
Purchase Register
You need to register all your business expenses in the purchase register and indicate information :
Payment Date
Payment method
Invoice Reference
Amount of your purchase (disbursement)
Purchase register information must be kept for a period of 10 years from the end of the accounting year to which this information belongs.
The same time limit applies to supporting documents.
No specific sanctions is not provided for in case of non-keeping of the purchase register.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
FYI
it is possible to keep this computing once checks equivalent to those in the physical purchase register are complied with.
Revenue Book
You record revenue amount and source that you perceive.
You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
The information in the recipe book must be kept for a period of 10 years from the end of the accounting year to which this information belongs.
The same time limit applies to supporting documents.
No penalty is not provided for in case of non-keeping of the recipe book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
When you have employees, many records are required.
Single staff register
If you employ employees, you haveobligation to maintain a single staff register.
It must contain surnames of all employees registered in the hiring order. Every employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers on civic duty in a specific part of the register.
You must enter the following additional information:
Employee Nationality
Date of birth
Gender
Employment
Qualification
Entrance and exit dates
Contract Type
If a hiring or firing authorisation is required, the date of this authorisation or the date of application for authorisation
For foreigner employees, type and serial number of the work permit
For workers made available by an employers' association,
made available by an employers' association
with the name and address of the latter
For temporary employees, mention
temporary employee
with the name and address of the temporary working company
A copy of the titles authorising foreigner workers to engage in paid employment must be attached.
FYI
it is possible to keep this computing provided that checks equivalent to those in the single register of physical staff are complied with.
Information on an employee in the single staff register shall be kept for a period of 5 years from the employee's departure.
In case of bad behaviour of the single staff document, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Risk Assessment Document (DUER)
If you employ employees, you must keep this record, including identify and analyse all hazards to employee safety and health.
He be updated at the following times:
Minimum every year
If the working conditions are changed
The development of additional information regarding the assessment of a risk in a work unit
Information must be kept for 5 years.
If do not transcribe or update risk assessment, you are liable to a fine of up to €1,500.
Social and Economic Committee (CSE) Q&A Register
If your business counts less than 50 employees and if set up an EAS, you must keep this record.
It contains requests members of the staff delegation of the ESC with answers provided by the employer.
Information must be kept for 5 years.
If you don't the CSE Q&A register, you are liable to a fine of up to €7,500.
Public Health and Environmental Alert Log
This register shall contain the products and manufacturing processes used or implemented by the company which may pose a risk to public health or the environment.
It should indicate the possible consequences for public health or the environment.
Information must be kept for 5 years.
Security Control Register
It must be indicated in this register that the security checks have been carried out in the company.
Information must be kept for 5 years.
In case of bad behaviour of the register of security checks, you are liable to a fine of €750per employee under conditions that can be sanctioned.
You don't have an employee
Purchase Register
You need to register all your business expenses in the purchase register and indicate information :
Payment Date
Payment method
Invoice Reference
Amount of your purchase (disbursement)
Purchase register information must be kept for a period of 10 years from the end of the accounting year to which this information belongs.
The same time limit applies to supporting documents.
No specific sanctions is not provided for in case of non-keeping of the purchase register.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
FYI
it is possible to keep this computing once checks equivalent to those in the physical purchase register are complied with.
Revenue Book
You record revenue amount and source that you perceive.
You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
The information in the recipe book must be kept for a period of 10 years from the end of the accounting year to which this information belongs.
The same time limit applies to supporting documents.
No penalty is not provided for in case of non-keeping of the recipe book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
How do I get the required records?
You buy required records that you need.
You can go to the monegal.infografe.fr website which offers for sale mandatory digital registers.
Répondez aux questions successives et les réponses s’afficheront automatiquement
You have employees
Purchase Register
You need to register all your business expenses in the purchase register and indicate information :
Payment Date
Payment method
Invoice Reference
Amount of your purchase (disbursement)
Purchase register information must be kept for a period of 10 years from the end of the accounting year to which this information belongs.
The same time limit applies to supporting documents.
No specific sanctions is not provided for in case of non-keeping of the purchase register.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
FYI
it is possible to keep this computing once checks equivalent to those in the physical purchase register are complied with.
Revenue Book
You record revenue amount and source that you perceive.
You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
The information in the recipe book must be kept for a period of 10 years from the end of the accounting year to which this information belongs.
The same time limit applies to supporting documents.
No penalty is not provided for in case of non-keeping of the recipe book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
When you have employees, many records are required.
Single staff register
If you employ employees, you haveobligation to maintain a single staff register.
It must contain surnames of all employees registered in the hiring order. Every employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers on civic duty in a specific part of the register.
You must enter the following additional information:
Employee Nationality
Date of birth
Gender
Employment
Qualification
Entrance and exit dates
Contract Type
If a hiring or firing authorisation is required, the date of this authorisation or the date of application for authorisation
For foreigner employees, type and serial number of the work permit
For workers made available by an employers' association,
made available by an employers' association
with the name and address of the latter
For temporary employees, mention
temporary employee
with the name and address of the temporary working company
A copy of the titles authorising foreigner workers to engage in paid employment must be attached.
FYI
it is possible to keep this computing provided that checks equivalent to those in the single register of physical staff are complied with.
Information on an employee in the single staff register shall be kept for a period of 5 years from the employee's departure.
In case of bad behaviour of the single staff document, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Risk Assessment Document (DUER)
If you employ employees, you must keep this record, including identify and analyse all hazards to employee safety and health.
He be updated at the following times:
Minimum every year
If the working conditions are changed
The development of additional information regarding the assessment of a risk in a work unit
Information must be kept for 5 years.
If do not transcribe or update risk assessment, you are liable to a fine of up to €1,500.
Social and Economic Committee (CSE) Q&A Register
If your business counts less than 50 employees and if set up an EAS, you must keep this record.
It contains requests members of the staff delegation of the ESC with answers provided by the employer.
Information must be kept for 5 years.
If you don't the CSE Q&A register, you are liable to a fine of up to €7,500.
Public Health and Environmental Alert Log
This register shall contain the products and manufacturing processes used or implemented by the company which may pose a risk to public health or the environment.
It should indicate the possible consequences for public health or the environment.
Information must be kept for 5 years.
Security Control Register
It must be indicated in this register that the security checks have been carried out in the company.
Information must be kept for 5 years.
In case of bad behaviour of the register of security checks, you are liable to a fine of €750per employee under conditions that can be sanctioned.
You don't have an employee
Purchase Register
You need to register all your business expenses in the purchase register and indicate information :
Payment Date
Payment method
Invoice Reference
Amount of your purchase (disbursement)
Purchase register information must be kept for a period of 10 years from the end of the accounting year to which this information belongs.
The same time limit applies to supporting documents.
No specific sanctions is not provided for in case of non-keeping of the purchase register.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
FYI
it is possible to keep this computing once checks equivalent to those in the physical purchase register are complied with.
Revenue Book
You record revenue amount and source that you perceive.
You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
The information in the recipe book must be kept for a period of 10 years from the end of the accounting year to which this information belongs.
The same time limit applies to supporting documents.
No penalty is not provided for in case of non-keeping of the recipe book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
How do I get the required records?
You buy required records that you need.
You can go to the monegal.infografe.fr website which offers for sale mandatory digital registers.
Répondez aux questions successives et les réponses s’afficheront automatiquement
You have employees
Revenue Book
You record revenue amount and source 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 the fee payment.
The information in the recipe book must be kept for a period of 10 years from the end of the accounting year to which this information belongs.
The same time limit applies to supporting documents.
No penalty is not provided for in case of non-keeping of the recipe book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
When you have employees, many records are required.
Single staff register
If you employ employees, you haveobligation to maintain a single staff register.
It must contain surnames of all employees registered in the hiring order. Every employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers on civic duty in a specific part of the register.
You must enter the following additional information:
Employee Nationality
Date of birth
Gender
Employment
Qualification
Entrance and exit dates
Contract Type
If a hiring or firing authorisation is required, the date of this authorisation or the date of application for authorisation
For foreigner employees, type and serial number of the work permit
For workers made available by an employers' association,
made available by an employers' association
with the name and address of the latter
For temporary employees, mention
temporary employee
with the name and address of the temporary working company
A copy of the titles authorising foreigner workers to engage in paid employment must be attached.
FYI
it is possible to keep this computing provided that checks equivalent to those in the single register of physical staff are complied with.
Information on an employee in the single staff register shall be kept for a period of 5 years from the employee's departure.
In case of bad behaviour of the single staff document, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Risk Assessment Document (DUER)
If you employ employees, you must keep this record, including identify and analyse all hazards to employee safety and health.
He be updated at the following times:
Minimum every year
If the working conditions are changed
The development of additional information regarding the assessment of a risk in a work unit
Information must be kept for 5 years.
If do not transcribe or update risk assessment, you are liable to a fine of up to €1,500.
Social and Economic Committee (CSE) Q&A Register
If your business counts less than 50 employees and if set up an EAS, you must keep this record.
It contains requests members of the staff delegation of the ESC with answers provided by the employer.
Information must be kept for 5 years.
If you don't the CSE Q&A register, you are liable to a fine of up to €7,500.
Public Health and Environmental Alert Log
This register shall contain the products and manufacturing processes used or implemented by the company which may pose a risk to public health or the environment.
It should indicate the possible consequences for public health or the environment.
Information must be kept for 5 years.
Security Control Register
It must be indicated in this register that the security checks have been carried out in the company.
Information must be kept for 5 years.
In case of bad behaviour of the register of security checks, you are liable to a fine of €750per employee under conditions that can be sanctioned.
You don't have an employee
Revenue Book
You record revenue amount and source 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 the fee payment.
The information in the recipe book must be kept for a period of 10 years from the end of the accounting year to which this information belongs.
The same time limit applies to supporting documents.
No penalty is not provided for in case of non-keeping of the recipe book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
How do I get the required records?
You buy required records that you need.
You can go to the monegal.infografe.fr website which offers for sale mandatory digital registers.
Répondez aux questions successives et les réponses s’afficheront automatiquement
You have employees
Revenue Book
You record revenue amount and source that you perceive. You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
The information in the recipe book must be kept for a period of 10 years from the end of the accounting year to which this information belongs.
The same time limit applies to supporting documents.
No penalty is not provided for in case of non-keeping of the recipe book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
When you have employees, many records are required.
Single staff register
If you employ employees, you haveobligation to maintain a single staff register.
It must contain surnames of all employees registered in the hiring order. Every employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers on civic duty in a specific part of the register.
You must enter the following additional information:
Employee Nationality
Date of birth
Gender
Employment
Qualification
Entrance and exit dates
Contract Type
If a hiring or firing authorisation is required, the date of this authorisation or the date of application for authorisation
For foreigner employees, type and serial number of the work permit
For workers made available by an employers' association,
made available by an employers' association
with the name and address of the latter
For temporary employees, mention
temporary employee
with the name and address of the temporary working company
A copy of the titles authorising foreigner workers to engage in paid employment must be attached.
FYI
it is possible to keep this computing provided that checks equivalent to those in the single register of physical staff are complied with.
Information on an employee in the single staff register shall be kept for a period of 5 years from the employee's departure.
In case of bad behaviour of the single staff document, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Risk Assessment Document (DUER)
If you employ employees, you must keep this record, including identify and analyse all hazards to employee safety and health.
He be updated at the following times:
Minimum every year
If the working conditions are changed
The development of additional information regarding the assessment of a risk in a work unit
Information must be kept for 5 years.
If do not transcribe or update risk assessment, you are liable to a fine of up to €1,500.
Social and Economic Committee (CSE) Q&A Register
If your business counts less than 50 employees and if set up an EAS, you must keep this record.
It contains requests members of the staff delegation of the ESC with answers provided by the employer.
Information must be kept for 5 years.
If you don't the CSE Q&A register, you are liable to a fine of up to €7,500.
Public Health and Environmental Alert Log
This register shall contain the products and manufacturing processes used or implemented by the company which may pose a risk to public health or the environment.
It should indicate the possible consequences for public health or the environment.
Information must be kept for 5 years.
Security Control Register
It must be indicated in this register that the security checks have been carried out in the company.
Information must be kept for 5 years.
In case of bad behaviour of the register of security checks, you are liable to a fine of €750per employee under conditions that can be sanctioned.
You don't have an employee
Revenue Book
You record revenue amount and source that you perceive. You must distinguish cash payments from other payments (check, credit card...) and indicate the references of the supporting documents.
The information in the recipe book must be kept for a period of 10 years from the end of the accounting year to which this information belongs.
The same time limit applies to supporting documents.
No penalty is not provided for in case of non-keeping of the recipe book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
How do I get the required records?
You buy required records that you need.
You can go to the monegal.infografe.fr website which offers for sale mandatory digital registers.
Répondez aux questions successives et les réponses s’afficheront automatiquement
You have employees
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record origin of operations and the references of the supporting document.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Ledger
You obligatory maintain a ledger that contains the ledger accounting plan.
Information should be classified by type of account and entries in chronological order of the log book.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the general ledger.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Inventory
You obligatory maintain an inventory of all assets (machine, cash, stocks...) and liabilities (share capital, debt...) of your company.
You must specify quantity and value of each item on the inventory date.
This data must be kept without any whitewash, error or irregularity.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the inventory book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
When you have employees, many records are required.
Single staff register
If you employ employees, you haveobligation to maintain a single staff register.
It must contain surnames of all employees registered in the hiring order. Every employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers on civic duty in a specific part of the register.
You must enter the following additional information:
Employee Nationality
Date of birth
Gender
Employment
Qualification
Entrance and exit dates
Contract Type
If a hiring or firing authorisation is required, the date of this authorisation or the date of application for authorisation
For foreigner employees, type and serial number of the work permit
For workers made available by an employers' association,
made available by an employers' association
with the name and address of the latter
For temporary employees, mention
temporary employee
with the name and address of the temporary working company
A copy of the titles authorising foreigner workers to engage in paid employment must be attached.
FYI
it is possible to keep this computing provided that checks equivalent to those in the single register of physical staff are complied with.
Information on an employee in the single staff register shall be kept for a period of 5 years from the employee's departure.
In case of bad behaviour of the single staff document, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Risk Assessment Document (DUER)
If you employ employees, you must keep this record, including identify and analyse all hazards to employee safety and health.
He be updated at the following times:
Minimum every year
If the working conditions are changed
The development of additional information regarding the assessment of a risk in a work unit
Information must be kept for 5 years.
If do not transcribe or update risk assessment, you are liable to a fine of up to €1,500.
Social and Economic Committee (CSE) Q&A Register
If your business counts less than 50 employees and if set up an EAS, you must keep this record.
It contains requests members of the staff delegation of the ESC with answers provided by the employer.
Information must be kept for 5 years.
If you don't the CSE Q&A register, you are liable to a fine of up to €7,500.
Public Health and Environmental Alert Log
This register shall contain the products and manufacturing processes used or implemented by the company which may pose a risk to public health or the environment.
It should indicate the possible consequences for public health or the environment.
Information must be kept for 5 years.
Security Control Register
It must be indicated in this register that the security checks have been carried out in the company.
Information must be kept for 5 years.
In case of bad behaviour of the register of security checks, you are liable to a fine of €750per employee under conditions that can be sanctioned.
You have no employees
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record origin of operations and the references of the supporting document.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Ledger
You obligatory maintain a ledger that contains the ledger accounting plan.
Information should be classified by type of account and entries in chronological order of the log book.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the general ledger.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Inventory
You obligatory maintain an inventory of all assets (machine, cash, stocks...) and liabilities (share capital, debt...) of your company.
You must specify quantity and value of each item on the inventory date.
This data must be kept without any whitewash, error or irregularity.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the inventory book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
How do I get the required records?
You buy required records that you need.
You can go to the monegal.infografe.fr website which offers for sale mandatory digital registers.
As a liberal professional, you are subject to the audited statement regime when you have an annual turnover HT: titleContent greater than €72,600.
Otherwise, you are subject to the micro-BNC regime.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Controlled Reporting
You have employees
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record must specify origin of operations and the references of the supporting document.
You must also specify the identity of your clients, the amount, the date and the form of the fee payment.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time it is prepared by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Asset and Depreciation Register
You must specify following :
Date of acquisition or creation of assets (equipment, trade funds, stocks...) allocated to the exercise of the profession. You must specify the cost of these assets.
Depreciation amount on these items
Price and date of disposal of these items
The fixed asset and depreciation book must be kept 6 years from the last operation.
No penalty is not provided for in case of non-keeping of the recipe book.
However, forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
When you have employees, many records are required.
Single staff register
If you employ employees, you haveobligation to maintain a single staff register.
It must contain surnames of all employees registered in the hiring order. Every employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers on civic duty in a specific part of the register.
You must enter the following additional information:
Employee Nationality
Date of birth
Gender
Employment
Qualification
Entrance and exit dates
Contract Type
If a hiring or firing authorisation is required, the date of this authorisation or the date of application for authorisation
For foreigner employees, type and serial number of the work permit
For workers made available by an employers' association,
made available by an employers' association
with the name and address of the latter
For temporary employees, mention
temporary employee
with the name and address of the temporary working company
A copy of the titles authorising foreigner workers to engage in paid employment must be attached.
FYI
it is possible to keep this computing provided that checks equivalent to those in the single register of physical staff are complied with.
Information on an employee in the single staff register shall be kept for a period of 5 years from the employee's departure.
In case of bad behaviour of the single staff document, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Risk Assessment Document (DUER)
If you employ employees, you must keep this record, including identify and analyse all hazards to employee safety and health.
He be updated at the following times:
Minimum every year
If the working conditions are changed
The development of additional information regarding the assessment of a risk in a work unit
Information must be kept for 5 years.
If do not transcribe or update risk assessment, you are liable to a fine of up to €1,500.
Social and Economic Committee (CSE) Q&A Register
If your business counts less than 50 employees and if set up an EAS, you must keep this record.
It contains requests members of the staff delegation of the ESC with answers provided by the employer.
Information must be kept for 5 years.
If you don't the CSE Q&A register, you are liable to a fine of up to €7,500.
Public Health and Environmental Alert Log
This register shall contain the products and manufacturing processes used or implemented by the company which may pose a risk to public health or the environment.
It should indicate the possible consequences for public health or the environment.
Information must be kept for 5 years.
Security Control Register
It must be indicated in this register that the security checks have been carried out in the company.
Information must be kept for 5 years.
In case of bad behaviour of the register of security checks, you are liable to a fine of €750per employee under conditions that can be sanctioned.
You don't have an employee
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record must specify origin of operations and the references of the supporting document.
You must also specify the identity of your clients, the amount, the date and the form of the fee payment.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time it is prepared by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Asset and Depreciation Register
You must specify following :
Date of acquisition or creation of assets (equipment, trade funds, stocks...) allocated to the exercise of the profession. You must specify the cost of these assets.
Depreciation amount on these items
Price and date of disposal of these items
The fixed asset and depreciation book must be kept 6 years from the last operation.
No penalty is not provided for in case of non-keeping of the recipe book.
However, forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Micro-BNC
You have employees
Revenue Book
You record revenue amount and source that you perceive. You must distinguish the cash receipts from other receipts and provide references to supporting documents.
You must also specify the identity of your clients, the amount, the date and the form of the fee payment.
The information in the recipe book must be kept for a period of 10 years from the end of the accounting year to which this information belongs. The same time limit applies to supporting documents.
No penalty is not provided for in case of non-keeping of the recipe book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
When you have employees, many records are required.
Single staff register
If you employ employees, you haveobligation to maintain a single staff register.
It must contain surnames of all employees registered in the hiring order. Every employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers on civic duty in a specific part of the register.
You must enter the following additional information:
Employee Nationality
Date of birth
Gender
Employment
Qualification
Entrance and exit dates
Contract Type
If a hiring or firing authorisation is required, the date of this authorisation or the date of application for authorisation
For foreigner employees, type and serial number of the work permit
For workers made available by an employers' association,
made available by an employers' association
with the name and address of the latter
For temporary employees, mention
temporary employee
with the name and address of the temporary working company
A copy of the titles authorising foreigner workers to engage in paid employment must be attached.
FYI
it is possible to keep this computing provided that checks equivalent to those in the single register of physical staff are complied with.
Information on an employee in the single staff register shall be kept for a period of 5 years from the employee's departure.
In case of bad behaviour of the single staff document, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Risk Assessment Document (DUER)
If you employ employees, you must keep this record, including identify and analyse all hazards to employee safety and health.
He be updated at the following times:
Minimum every year
If the working conditions are changed
The development of additional information regarding the assessment of a risk in a work unit
Information must be kept for 5 years.
If do not transcribe or update risk assessment, you are liable to a fine of up to €1,500.
Social and Economic Committee (CSE) Q&A Register
If your business counts less than 50 employees and if set up an EAS, you must keep this record.
It contains requests members of the staff delegation of the ESC with answers provided by the employer.
Information must be kept for 5 years.
If you don't the CSE Q&A register, you are liable to a fine of up to €7,500.
Public Health and Environmental Alert Log
This register shall contain the products and manufacturing processes used or implemented by the company which may pose a risk to public health or the environment.
It should indicate the possible consequences for public health or the environment.
Information must be kept for 5 years.
Security Control Register
It must be indicated in this register that the security checks have been carried out in the company.
Information must be kept for 5 years.
In case of bad behaviour of the register of security checks, you are liable to a fine of €750per employee under conditions that can be sanctioned.
You don't have an employee
Revenue Book
You record revenue amount and source that you perceive. You must distinguish the cash receipts from other receipts and provide references to supporting documents.
You must also specify the identity of your clients, the amount, the date and the form of the fee payment.
The information in the recipe book must be kept for a period of 10 years from the end of the accounting year to which this information belongs. The same time limit applies to supporting documents.
No penalty is not provided for in case of non-keeping of the recipe book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
How do I get the required records?
You buy required records that you need.
You can go to the monegal.infografe.fr website which offers for sale mandatory digital registers.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Business with employees
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record origin of operations and the references of the supporting document.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Ledger
You obligatory maintain a ledger that contains the ledger accounting plan.
Information should be classified by type of account and entries in chronological order of the log book.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the general ledger.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Inventory
You obligatory maintain an inventory of all assets (machine, cash, stocks...) and liabilities (share capital, debt...) of your company.
You must specify quantity and value of each item on the inventory date.
This data must be kept without any whitewash, error or irregularity.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the inventory book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
When you have employees, many records are required.
Single staff register
If you employ employees, you haveobligation to maintain a single staff register.
It must contain surnames of all employees registered in the hiring order. Every employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers on civic duty in a specific part of the register.
You must enter the following additional information:
Employee Nationality
Date of birth
Gender
Employment
Qualification
Entrance and exit dates
Contract Type
If a hiring or firing authorisation is required, the date of this authorisation or the date of application for authorisation
For foreigner employees, type and serial number of the work permit
For workers made available by an employers' association,
made available by an employers' association
with the name and address of the latter
For temporary employees, mention
temporary employee
with the name and address of the temporary working company
A copy of the titles authorising foreigner workers to engage in paid employment must be attached.
FYI
it is possible to keep this computing provided that checks equivalent to those in the single register of physical staff are complied with.
Information on an employee in the single staff register shall be kept for a period of 5 years from the employee's departure.
In case of bad behaviour of the single staff document, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Risk Assessment Document (DUER)
If you employ employees, you must keep this record, including identify and analyse all hazards to employee safety and health.
He be updated at the following times:
Minimum every year
If the working conditions are changed
The development of additional information regarding the assessment of a risk in a work unit
Information must be kept for 5 years.
If do not transcribe or update risk assessment, you are liable to a fine of up to €1,500.
Social and Economic Committee (CSE) Q&A Register
If your business counts less than 50 employees and if set up an EAS, you must keep this record.
It contains requests members of the staff delegation of the ESC with answers provided by the employer.
Information must be kept for 5 years.
If you don't the CSE Q&A register, you are liable to a fine of up to €7,500.
Public Health and Environmental Alert Log
This register shall contain the products and manufacturing processes used or implemented by the company which may pose a risk to public health or the environment.
It should indicate the possible consequences for public health or the environment.
Information must be kept for 5 years.
Security Control Register
It must be indicated in this register that the security checks have been carried out in the company.
Information must be kept for 5 years.
In case of bad behaviour of the register of security checks, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Partner Decision Register
It must be recorded in this register decisions made by the single partner.
This register must be side and paraphrase by the Registry of the Commercial Court or by the Registry of the Court of Justice or by the City Hall, before its use.
If performed by a transplant, this formality costs €2.69 plus shipping.
This formality is free in the town hall.
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
But for this to happen, it must be provided for in the statutes of the business.
Registry information must be kept for 5 years.
In case of poor record keeping, decisions taken by the single partner may be cancelled at the request of a person directly concerned by these decisions.
Business without employee
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record origin of operations and the references of the supporting document.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Ledger
You obligatory maintain a ledger that contains the ledger accounting plan.
Information should be classified by type of account and entries in chronological order of the log book.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the general ledger.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Inventory
You obligatory maintain an inventory of all assets (machine, cash, stocks...) and liabilities (share capital, debt...) of your company.
You must specify quantity and value of each item on the inventory date.
This data must be kept without any whitewash, error or irregularity.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the inventory book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Single Partner Decision Register
It must be recorded in this register decisions made by the single partner.
This register must be side and paraphrase by the Registry of the Commercial Court or by the Registry of the Court of Justice or by the City Hall, before its use.
If performed by a transplant, this formality costs €2.69 plus shipping.
This formality is free in the town hall.
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
However, this must be provided for in the statutes of the business.
Registry information must be kept for 5 years.
In case of poor record keeping, decisions taken by the single partner may be cancelled at the request of a person directly concerned by these decisions.
How do I get the required records?
You buy required records that you need.
You can go to the monegal.infografe.fr website which offers for sale mandatory digital registers.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Business with employees
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record origin of operations and the references of the supporting document.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Ledger
You obligatory maintain a ledger that contains the ledger accounting plan.
Information should be classified by type of account and entries in chronological order of the log book.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the general ledger.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Inventory
You obligatory maintain an inventory of all assets (machine, cash, stocks...) and liabilities (share capital, debt...) of your company.
You must specify quantity and value of each item on the inventory date.
This data must be kept without any whitewash, error or irregularity.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the inventory book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Special Register of General Assembly Minutes
It must be established after each general meeting and signed by the members of the Bureau.
The following :
Date and place of meeting
Name and first name of the President
Name and first name of the shareholders present and represented and number of shares participating in the vote
Documents and reports submitted to the Assembly
Summary of discussions
Texts of resolutions put to the vote and result of votes
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
This must be provided for in the business' statutes.
Registry information 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 required.
Single staff register
If you employ employees, you haveobligation to maintain a single staff register.
It must contain surnames of all employees registered in the hiring order. Every employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers on civic duty in a specific part of the register.
You must enter the following additional information:
Employee Nationality
Date of birth
Gender
Employment
Qualification
Entrance and exit dates
Contract Type
If a hiring or firing authorisation is required, the date of this authorisation or the date of application for authorisation
For foreigner employees, type and serial number of the work permit
For workers made available by an employers' association,
made available by an employers' association
with the name and address of the latter
For temporary employees, mention
temporary employee
with the name and address of the temporary working company
A copy of the titles authorising foreigner workers to engage in paid employment must be attached.
FYI
it is possible to keep this computing provided that checks equivalent to those in the single register of physical staff are complied with.
Information on an employee in the single staff register shall be kept for a period of 5 years from the employee's departure.
In case of bad behaviour of the single staff document, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Risk Assessment Document (DUER)
If you employ employees, you must keep this record, including identify and analyse all hazards to employee safety and health.
He be updated at the following times:
Minimum every year
If the working conditions are changed
The development of additional information regarding the assessment of a risk in a work unit
Information must be kept for 5 years.
If do not transcribe or update risk assessment, you are liable to a fine of up to €1,500.
Social and Economic Committee (CSE) Q&A Register
If your business counts less than 50 employees and if set up an EAS, you must keep this record.
It contains requests members of the staff delegation of the ESC with answers provided by the employer.
Information must be kept for 5 years.
If you don't the CSE Q&A register, you are liable to a fine of up to €7,500.
Public Health and Environmental Alert Log
This register shall contain the products and manufacturing processes used or implemented by the company which may pose a risk to public health or the environment.
It should indicate the possible consequences for public health or the environment.
Information must be kept for 5 years.
Security Control Register
It must be indicated in this register that the security checks have been carried out in the company.
Information must be kept for 5 years.
In case of bad behaviour of the register of security checks, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Business without employee
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record origin of operations and the references of the supporting document.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Ledger
You obligatory maintain a ledger that contains the ledger accounting plan.
Information should be classified by type of account and entries in chronological order of the log book.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the general ledger.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Inventory
You obligatory maintain an inventory of all assets (machine, cash, stocks...) and liabilities (share capital, debt...) of your company.
You must specify quantity and value of each item on the inventory date.
This data must be kept without any whitewash, error or irregularity.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the inventory book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Special Register of General Assembly Minutes
It must be established after each general meeting and signed by the members of the Bureau.
The following :
Date and place of meeting
Name and first name of the President
Name and first name of the shareholders present and represented and number of shares participating in the vote
Documents and reports submitted to the Assembly
Summary of discussions
Texts of resolutions put to the vote and result of votes
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
This must be provided for in the business' statutes.
Registry information 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 get the required records?
You buy required records that you need.
You can go to the monegal.infografe.fr website which offers for sale mandatory digital registers.
Répondez aux questions successives et les réponses s’afficheront automatiquement
The business has employees
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record origin of operations and the references of the supporting document.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Ledger
You obligatory maintain a ledger that contains the ledger accounting plan.
Information should be classified by type of account and entries in chronological order of the log book.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the general ledger.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Inventory
You obligatory maintain an inventory of all assets (machine, cash, stocks...) and liabilities (share capital, debt...) of your company.
You must specify quantity and value of each item on the inventory date.
This data must be kept without any whitewash, error or irregularity.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the inventory book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
When you have employees, many records are required.
Single staff register
If you employ employees, you haveobligation to maintain a single staff register.
It must contain surnames of all employees registered in the hiring order. Every employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers on civic duty in a specific part of the register.
You must enter the following additional information:
Employee Nationality
Date of birth
Gender
Employment
Qualification
Entrance and exit dates
Contract Type
If a hiring or firing authorisation is required, the date of this authorisation or the date of application for authorisation
For foreigner employees, type and serial number of the work permit
For workers made available by an employers' association,
made available by an employers' association
with the name and address of the latter
For temporary employees, mention
temporary employee
with the name and address of the temporary working company
A copy of the titles authorising foreigner workers to engage in paid employment must be attached.
FYI
it is possible to keep this computing provided that checks equivalent to those in the single register of physical staff are complied with.
Information on an employee in the single staff register shall be kept for a period of 5 years from the employee's departure.
In case of bad behaviour of the single staff document, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Risk Assessment Document (DUER)
If you employ employees, you must keep this record, including identify and analyse all hazards to employee safety and health.
He be updated at the following times:
Minimum every year
If the working conditions are changed
The development of additional information regarding the assessment of a risk in a work unit
Information must be kept for 5 years.
If do not transcribe or update risk assessment, you are liable to a fine of up to €1,500.
Social and Economic Committee (CSE) Q&A Register
If your business counts less than 50 employees and if set up an EAS, you must keep this record.
It contains requests members of the staff delegation of the ESC with answers provided by the employer.
Information must be kept for 5 years.
If you don't the CSE Q&A register, you are liable to a fine of up to €7,500.
Public Health and Environmental Alert Log
This register shall contain the products and manufacturing processes used or implemented by the company which may pose a risk to public health or the environment.
It should indicate the possible consequences for public health or the environment.
Information must be kept for 5 years.
Security Control Register
It must be indicated in this register that the security checks have been carried out in the company.
Information must be kept for 5 years.
In case of bad behaviour of the register of security checks, you are liable to a fine of €750per employee under conditions that can be sanctioned.
General Meeting attendance sheets
These attendance records must be established to each and have it started by the shareholders present and agents.
They must contain information :
On agents (surname, first name, domicile, number of social rights of the principals and number of votes attached to these rights)
On shareholders : name, first name, domicile (of shareholders present, represented and voting by mail), number of social rights held by them, number of votes attached to these 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 failure to keep attendance records at general meetings.
In case of forgery or use of forgery (e.g. mention the presence of an absent shareholder), with criminal penalties up to 3 years imprisonment and €45,000 a fine may be imposed.
Special Register of General Assembly Minutes
It must be established after each general meeting and signed by the members of the Bureau.
The following :
Date and place of meeting
Name and first name of the President
Name and first name of the shareholders present and represented and number of shares participating in the vote
Documents and reports submitted to the Assembly
Summary of discussions
Texts of resolutions put to the vote and result of votes
This register must be side and paraphrase by the Registry of the Commercial Court or by the Registry of the Court of Justice or by the City Hall, before its use.
If performed by a transplant, this formality costs €2.69 plus shipping.
This formality is free in the town hall.
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Registry information must be kept for 5 years.
No penalty shall not be provided for in the event of failure to keep attendance records at general meetings.
In case of forgery or use of forgery (e.g., add false information on documents), with criminal penalties up to 3 years imprisonment and €45,000 a fine may be imposed.
Board attendance register
This register must be signed by directors or members of the Supervisory Board participating in each meeting of the Management Board or the Supervisory Board.
Must be indicated name directors or members of the supervisory board who participate in the meeting by means of videoconferencing or other means of telecommunication.
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be kept for 3 accounting years (between 2 and 3 years).
No penalty shall not be provided for in the event of failure to keep attendance records at general meetings.
In case of forgery or use of forgery (for example, mentioning the presence of an absent director), you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Register of minutes of the proceedings of the Board of Directors
We have to establish a report at the end of each meeting of the Management Board. These minutes must be signed by the presiding officer and at least one director.
The minutes must contain the information :
Name of administrators present, represented, excused or absent
Attendance or absence of persons summoned to Council meeting
Purpose of meeting, summary of discussions, text of resolutions
The register containing these minutes shall be side and paraphrase by the Registry of the Commercial Court, a judge of the Judicial Court or by the mayor of the municipality of the head office before its use.
No penalty shall not be provided for in the event of failure to keep attendance records at general meetings.
In case of forgery or use of forgery (for example, mention the presence of an absent director), with criminal penalties up to 3 years imprisonment and €45,000 a fine may be imposed.
Title Transaction Register
If the anonymous business has a number of shareholders less than or equal to 100, obligatory maintain a record of securities transactions.
It must be indicated by chronological order changes in title ownership.
It is also possible to indicate security collateral.
It must contain information :
Date and nature of transaction
Name name the holder and his identification number
The quantity of securities on which the transaction is made
Name or legal name of the person who obtains the securities
Registry information 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. However, only transfers of securities entered in the register are valid. Thus any transfer 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), with criminal penalties up to 3 years imprisonment and €45,000 a fine may be imposed.
Business has no employee
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record origin of operations and the references of the supporting document.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Ledger
You obligatory maintain a ledger that contains the ledger accounting plan.
Information should be classified by type of account and entries in chronological order of the log book.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the general ledger.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Inventory
You obligatory maintain an inventory of all assets (machine, cash, stocks...) and liabilities (share capital, debt...) of your company.
You must specify quantity and value of each item on the inventory date.
This data must be kept without any whitewash, error or irregularity.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the inventory book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
General Meeting attendance sheets
These attendance records must be established to each and have it started by the shareholders present and agents.
They must contain information :
On agents : name, first name, domicile, number of social rights of the principals and the number of votes attached to these rights
On shareholders : name, first name, domicile (of shareholders present, represented and voting by mail), number of social rights held by them, number of votes attached to these 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 failure to keep attendance records at general meetings.
In case of forgery or use of forgery (e.g. mention the presence of an absent shareholder), with criminal penalties up to 3 years imprisonment and €45,000 a fine may be imposed.
Special Register of General Assembly Minutes
It must be established after each general meeting and signed by the members of the Bureau.
The following :
Date and place of meeting
Name and first name of the President
Name and first name of the shareholders present and represented and number of shares participating in the vote
Documents and reports submitted to the Assembly
Summary of discussions
Texts of resolutions put to the vote and result of votes
This register must be side and paraphrase by the Registry of the Commercial Court or by the Registry of the Court of Justice or by the City Hall, before its use.
If performed by a transplant, this formality costs €2.69 plus shipping. This formality is free in the town hall.
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Registry information must be kept for 5 years.
No penalty shall not be provided for in the event of failure to keep attendance records at general meetings.
In case of forgery or use of forgery (e.g., add false information on documents), with criminal penalties up to 3 years imprisonment and €45,000 a fine may be imposed.
Board attendance register
This register must be signed by directors or members of the Supervisory Board participating in each meeting of the Management Board or the Supervisory Board.
Must be indicated name directors or members of the supervisory board who participate in the meeting by means of videoconferencing or other means of telecommunication.
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be kept for 3 accounting years (between 2 and 3 years).
No penalty shall not be provided for in the event of failure to keep attendance records at general meetings.
In case of forgery or use of forgery (for example, mention the presence of an absent director), with criminal penalties up to 3 years imprisonment and €45,000 a fine may be imposed.
Register of minutes of the proceedings of the Board of Directors
We have to establish a report at the end of each meeting of the Management Board. These minutes must be signed by the presiding officer and at least one director.
The minutes must contain the information :
Name of administrators present, represented, excused or absent
Attendance or absence of persons summoned to Council meeting
Purpose of meeting, summary of discussions, text of resolutions
The register containing these minutes shall be side and paraphrase by the Registry of the Commercial Court, a judge of the Judicial Court or by the mayor of the municipality of the head office before its use.
No penalty shall not be provided for in the event of failure to keep attendance records at general meetings.
In case of forgery or use of forgery (for example, mention the presence of an absent director), with criminal penalties up to 3 years imprisonment and €45,000 a fine may be imposed.
Title Transaction Register
If the anonymous business has a number of shareholders less than or equal to 100, obligatory maintain a record of securities transactions.
It must be indicated by chronological order changes in title ownership.
It is also possible to indicate security collateral.
It must contain information :
Date and nature of transaction
Name name the holder and his identification number
The quantity of securities on which the transaction is made
Name or legal name of the person who obtains the securities
Registry information 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. However, only transfers of securities entered in the register are valid. Thus any transfer 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), with criminal penalties up to 3 years imprisonment and €45,000 a fine may be imposed.
How do I get the required records?
You buy required records that you need.
You can go to the monegal.infografe.fr website which offers for sale mandatory digital registers.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Company with employees
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record origin of operations and the references of the supporting document.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Ledger
You obligatory maintain a ledger that contains the ledger accounting plan.
Information should be classified by type of account and entries in chronological order of the log book.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the general ledger.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Inventory
You obligatory maintain an inventory of all assets (machine, cash, stocks...) and liabilities (share capital, debt...) of your company.
You must specify quantity and value of each item on the inventory date.
This data must be kept without any whitewash, error or irregularity.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the inventory book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
When you have employees, many records are required.
Single staff register
If you employ employees, you haveobligation to maintain a single staff register.
It must contain surnames of all employees registered in the hiring order. Every employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers on civic duty in a specific part of the register.
You must enter the following additional information:
Employee Nationality
Date of birth
Gender
Employment
Qualification
Entrance and exit dates
Contract Type
If a hiring or firing authorisation is required, the date of this authorisation or the date of application for authorisation
For foreigner employees, type and serial number of the work permit
For workers made available by an employers' association,
made available by an employers' association
with the name and address of the latter
For temporary employees, mention
temporary employee
with the name and address of the temporary working company
A copy of the titles authorising foreigner workers to engage in paid employment must be attached.
FYI
it is possible to keep this computing provided that checks equivalent to those in the single register of physical staff are complied with.
Information on an employee in the single staff register shall be kept for a period of 5 years from the employee's departure.
In case of bad behaviour of the single staff document, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Risk Assessment Document (DUER)
If you employ employees, you must keep this record, including identify and analyse all hazards to employee safety and health.
He be updated at the following times:
Minimum every year
If the working conditions are changed
The development of additional information regarding the assessment of a risk in a work unit
Information must be kept for 5 years.
If do not transcribe or update risk assessment, you are liable to a fine of up to €1,500.
Social and Economic Committee (CSE) Q&A Register
If your business counts less than 50 employees and if set up an EAS, you must keep this record.
It contains requests members of the staff delegation of the ESC with answers provided by the employer.
Information must be kept for 5 years.
If you don't the CSE Q&A register, you are liable to a fine of up to €7,500.
Public Health and Environmental Alert Log
This register shall contain the products and manufacturing processes used or implemented by the company which may pose a risk to public health or the environment.
It should indicate the possible consequences for public health or the environment.
Information must be kept for 5 years.
Security Control Register
It must be indicated in this register that the security checks have been carried out in the company.
Information must be kept for 5 years.
In case of bad behaviour of the register of security checks, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Partner Decision Register
It must be recorded in this register decisions made by the single partner.
This register must be side and paraphrase by the Registry of the Commercial Court or by the Registry of the Court of Justice or by the City Hall, before its use.
If performed by a transplant, this formality costs €2.69 plus shipping.
This formality is free in the town hall.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register. This must be provided for in the business' statutes.
Registry information must be kept for 5 years.
In case of failure to keep register, decisions taken by the single partner may be cancelled at the request of a person directly concerned by these decisions.
Company without employee
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record origin of operations and the references of the supporting document.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Ledger
You obligatory maintain a ledger that contains the ledger accounting plan.
Information should be classified by type of account and entries in chronological order of the log book.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the general ledger.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Inventory
You obligatory maintain an inventory of all assets (machine, cash, stocks...) and liabilities (share capital, debt...) of your company.
You must specify quantity and value of each item on the inventory date.
This data must be kept without any whitewash, error or irregularity.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the inventory book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Single Partner Decision Register
It must be recorded in this register decisions made by the single partner.
This register must be side and paraphrase by the Registry of the Commercial Court or by the Registry of the Court of Justice or by the City Hall, before its use.
If performed by a transplant, this formality costs €2.69 plus shipping.
This formality is free in the town hall.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
This must be provided for in the business' statutes.
Registry information must be kept for 5 years.
In case of failure to keep register, decisions taken by the single partner may be cancelled at the request of a person directly concerned by these decisions.
How do I get the required records?
You buy required records that you need.
You can go to the monegal.infografe.fr website which offers for sale mandatory digital registers.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Business with employees
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record origin of operations and the references of the supporting document.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Ledger
You obligatory maintain a ledger that contains the ledger accounting plan.
Information should be classified by type of account and entries in chronological order of the log book.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the general ledger.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Inventory
You obligatory maintain an inventory of all assets (machine, cash, stocks...) and liabilities (share capital, debt...) of your company.
You must specify quantity and value of each item on the inventory date.
This data must be kept without any whitewash, error or irregularity.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the inventory book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
When you have employees, many records are required.
Single staff register
If you employ employees, you haveobligation to maintain a single staff register.
It must contain surnames of all employees registered in the hiring order. Every employee must be registered at the time of hiring in indelible ink.
This is also the case for trainees and volunteers on civic duty in a specific part of the register.
You must enter the following additional information:
Employee Nationality
Date of birth
Gender
Employment
Qualification
Entrance and exit dates
Contract Type
If a hiring or firing authorisation is required, the date of this authorisation or the date of application for authorisation
For foreigner employees, type and serial number of the work permit
For workers made available by an employers' association,
made available by an employers' association
with the name and address of the latter
For temporary employees, mention
temporary employee
with the name and address of the temporary working company
A copy of the titles authorising foreigner workers to engage in paid employment must be attached.
FYI
it is possible to keep this computing provided that checks equivalent to those in the single register of physical staff are complied with.
Information on an employee in the single staff register shall be kept for a period of 5 years from the employee's departure.
In case of bad behaviour of the single staff document, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Single Risk Assessment Document (DUER)
If you employ employees, you must keep this record, including identify and analyse all hazards to employee safety and health.
He be updated at the following times:
Minimum every year
If the working conditions are changed
The development of additional information regarding the assessment of a risk in a work unit
Information must be kept for 5 years.
If do not transcribe or update risk assessment, you are liable to a fine of up to €1,500.
Social and Economic Committee (CSE) Q&A Register
If your business counts less than 50 employees and if set up an EAS, you must keep this record.
It contains requests members of the staff delegation of the ESC with answers provided by the employer.
Information must be kept for 5 years.
If you don't the CSE Q&A register, you are liable to a fine of up to €7,500.
Public Health and Environmental Alert Log
This register shall contain the products and manufacturing processes used or implemented by the company which may pose a risk to public health or the environment.
It should indicate the possible consequences for public health or the environment.
Information must be kept for 5 years.
Security Control Register
It must be indicated in this register that the security checks have been carried out in the company.
Information must be kept for 5 years.
In case of bad behaviour of the register of security checks, you are liable to a fine of €750per employee under conditions that can be sanctioned.
Special Register of General Assembly Minutes
It must be established after each general meeting and signed by the manager.
You must specify following :
Date and place of meeting
Name and first name of the President
Name and first name of the partners present and represented and number of shares participating in the vote
Documents and reports submitted to the Assembly
Summary of discussions
Texts of resolutions put to the vote and result of votes
This register must be side and paraphrase by the Registry of the Commercial Court or by the Registry of the Court of Justice or by the City Hall, before its use.
If performed by a transplant, this formality costs €2.69 plus shipping.
This formality is free in the town hall.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Registry information must be kept for 5 years.
No penalty is not provided in case of non-keeping of the journal book, the general ledger or the inventory book.
However, in case failure to prepare annual accounting documents, you are liable to a fine of up to €9,000.
In case of forgery or use of forgery (e.g., misreporting in the summary of the proceedings), you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Business without employees
Log Book
You obligatory keep a log book in which you must save all operations chronologically (sales, purchases, expenses,...) that affect the company's wealth, day by day.
Each record origin of operations and the references of the supporting document.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the log book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Ledger
You obligatory maintain a ledger that contains the ledger accounting plan.
Information should be classified by type of account and entries in chronological order of the log book.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the general ledger.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Inventory
You obligatory maintain an inventory of all assets (machine, cash, stocks...) and liabilities (share capital, debt...) of your company.
You must specify quantity and value of each item on the inventory date.
This data must be kept without any whitewash, error or irregularity.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Information must be retained 10 years from the end of the accounting year to which they relate.
Accounting vouchers must be kept 10 years from their establishment.
No specific sanctions is not provided in case of non-keeping of the inventory book.
However, in case of forgery or use of forgery, you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
Special Register of General Assembly Minutes
It must be established after each general meeting and signed by the manager.
You must specify following :
Date and place of meeting
Name and first name of the President
Name and first name of the partners present and represented and number of shares participating in the vote
Documents and reports submitted to the Assembly
Summary of discussions
Texts of resolutions put to the vote and result of votes
This register must be side and paraphrase by the Registry of the Commercial Court or by the Registry of the Court of Justice or by the City Hall, before its use.
If performed by a transplant, this formality costs €2.69 plus shipping.
This formality is free in the town hall.
FYI
you may keep this book electronically if it is identified, numbered and dated at the time of its preparation by means of guarantees identical to the paper register.
Registry information must be kept for 5 years.
No penalty is not provided in case of non-keeping of the journal book, the general ledger or the inventory book.
However, in case failure to prepare annual accounting documents, you are liable to a fine of up to €9,000.
In case of forgery or use of forgery (e.g., misreporting in the summary of the proceedings), you are liable to a criminal penalty of up to 3 years imprisonment and €45,000 fine.
How do I get the required records?
You buy required records that you need.
You can go to the monegal.infografe.fr website which offers for sale mandatory digital registers.
