Mandatory records of a business
Verified 02 October 2023 - Legal and Administrative Information Directorate (Prime Minister)
When creating a business, you must purchase several mandatory records concerning accounting, the operation of the business, employees or personal data processed by the company.
Journal Book
The business shall obligatory keep a journal in which it records chronologically all transactions (sales, purchases, charges, etc.) that affect his wealth, day by day.
Each record shall specify origin of operations and supporting document references matching.
This book can be quoted and initialed by the registrar of the commercial court on which the company depends.
FYI
It is possible to keep this book in a way that electronics if identified, numbered and dated at the time of its establishment by means of ensuring its authenticity.
The information entered in the book must be kept 10 years from the end of the accounting year to which they relate.
Accounting documents (invoices, purchase orders, etc.) must be kept 10 years from their establishment.
Not keeping the journal shall not be penalized.
However, in the case of forgery or use of forgery, the business shall be liable to a criminal penalty of up to 3 years imprisonment and €225,000 of fine.
Ledger
The business shall obligatory maintain a general ledger that contains journal entries. Purchases and expenditure are allocated to the different accounts according to their nature according to the chart of accounts.
Information must be entered in chronological order from the journal.
The information entered in the general ledger must be kept 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
Not keeping the ledger shall not be penalized.
However, in the case of forgery or use of forgery, the business shall be liable to a criminal penalty of up to 3 years imprisonment and €225,000 of fine.
Inventory Ledger
The business is not obliged to draw up the inventory book. However, it must obligatory maintain an annual inventory of all its componentsactive (machinery, cash, inventory, etc.) and indebted (share capital, debt...). This is why the inventory book remains strongly recommended.
It must specify the quantity and the value of each item at the inventory date.
This information must be provided without blanks, missing or irregular information (e.g. incorrect balance in the accounts, lack of supporting documents).
FYI
This book may be kept electronically if it is identified, numbered and dated at the time of its establishment by means of ensuring its authenticity.
Inventory ledger information must be retained 10 years from the end of the accounting year to which they relate.
Accounting evidence must be kept 10 years from their establishment.
Not keeping the inventory book shall not be penalized.
However, in the case of forgery or use of forgery, the business shall be liable to a criminal penalty of up to 3 years imprisonment and €225,000 of fine.
The business must keep records of decisions taken by shareholders or members. These registers differ according to the legal form of the business.
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Register of minutes
In a simplified share business (SAS), the decisions taken by the members are recorded in minutes. These minutes are then placed in the register of minutes.
The minutes must be drawn up on loose sheets, numbered without discontinuity, initialed and with the seal of the authority (commercial court registry, mayor) which initialed them.
The minutes and the register may be drawn up and kept in electronic form. In this case, they must be dated electronically by a time stamp guaranteeing their authenticity.
Securities movement register
The business shall keep a record of movements of shares and other securities issued by this one. It may be a contribution, an assignment, a donation, a pledge or a break-up of securities.
The register shall contain the following information:
- Operation Date
- Surname and forenames and address of the holders of the securities
- Number of titles, category and number of titles of each holder
The register may be kept on paper medium or electronically via a shared electronic recording device.
The information in the register must be kept for 6 years.
There is no penalty for not keeping the register. On the other hand, it provides evidence that the transfers of securities entered in the register took place.
SASU
Register of decisions of the single member
In a single-person simplified share business, decisions shall be recorded in the register of decisions of the single member.
This book may be kept electronically if it is identified, numbered and dated at the time of its establishment by means of ensuring its authenticity. However, this must be provided for in the statutes of the business.
The information entered in the register must be kept for 6 years.
In case of poor record keeping (for example, a page is missing), decisions made by the single partner can be canceled at the request of a person directly concerned by those decisions.
Securities movement register
The business shall keep a record of movements of shares and other securities issued by this one.
A movement of securities may be a contribution, an assignment, a donation, a pledge or a break-up of securities.
The register shall contain the following information:
- Operation Date
- Surname and forenames and address of the holders of the securities
- Number of titles, category and number of titles of each holder
The register may be kept on paper medium or electronically via a shared electronic recording device.
There is no penalty for not keeping the register. On the other hand, it provides evidence that the transfers of securities entered in the register took place.
SARL
In a limited liability company, the decisions taken by members must be recorded in minutes. They are then placed in the register of minutes.
The minutes must be drawn up on loose sheets, numbered without discontinuity, initialed and stamped by the authority which initialed them (e.g. commercial court registry).
Minutes and records may be drawn up and kept in electronic form. Minutes must be dated electronically by a time stamp guaranteeing their authenticity.
EURL
In a single member company with limited liability (EURL), the decisions taken by the single member must be listed in the register of decisions of the single member.
The register must be quoted and initialed by one of the following persons:
- Registry of the Commercial Court
- Registry of the Judicial Tribunal
- Mayor or deputy mayor of the municipality of the registered office
This book may be kept electronically if it is identified, numbered and dated at the time of its establishment by means of ensuring its authenticity. However, this must be provided for in the statutes of the business.
The information entered in the register must be kept for 6 years.
In case of poor record keeping (for example, a page is missing), decisions made by the single partner can be canceled at the request of a person directly concerned by those decisions.
SA
Special Register of Minutes of General Meetings
A report must be drawn up after each general meeting and be signed by the members of the Bureau. It may be a contribution, an assignment, a donation, a pledge or a break-up of securities.
It must indicate the next items :
- Date and place of the meeting
- Name and forename of the presiding officer
- Name and first name of shareholders present and represented and number of shares participating in the vote
- Documents and reports submitted to the Assembly
- Summary of the discussions
- Texts of resolutions put to the vote and outcome of votes
The minutes must be drawn up on loose sheets, numbered without discontinuity, initialed and stamped by the authority which initialed them.
This register must be side and initialed by the registry of the commercial court or the registry of the judicial court or in the town hall, before its use.
If done by a registry, this formality costs €2.69 plus shipping costs.
This formality is free in town hall.
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of ensuring its authenticity.
The information in the register must be kept for 5 years.
Failure to keep the attendance sheet at general meetings shall not be penalized.
In case of forgery or use of forgery (e.g. adding false information on documents), criminal sanction up to 3 years imprisonment and €45,000 a fine may be imposed.
Register of minutes of the proceedings of the Management Board
We have to establish minutes at the end of each meeting of the Management Board. These minutes must be signed by the presiding officer and at least one administrator.
The minutes shall contain the following information :
- Names of directors present, represented, excused or absent
- Presence or absence of persons summoned to the Board meeting
- Purpose of the meeting, summary of discussions, text of resolutions
The register containing these minutes must be side and initialed by the registry of the commercial court, a judge of the judicial court or by the mayor of the commune of the registered office before its use.
This formality is free if you do it in town hall.
If it is carried out by the Registry or the judge, this formality costs €2.69 plus shipping costs.
The information in the register must be kept for 5 years.
Failure to keep the register shall not be punished.
In case of forgery or use of forgery (for example, mention the presence of an absent administrator), a criminal penalty of up to 3 years imprisonment and €45,000 a fine may be imposed.
Record of proceedings of the Supervisory Board and the Executive Board
We need to establish a report at the end of each Supervisory Board meeting. These minutes must be signed by the presiding officer and at least one administrator.
The minutes shall contain the following information :
- Names of directors present, represented, excused or absent
- Presence or absence of persons summoned to the Board meeting
- Purpose of the meeting, summary of discussions, text of resolutions
The register containing these minutes must be side and initialed by the registry of the commercial court, a judge of the judicial court or by the mayor of the commune of the registered office before its use.
This formality is free if you do it in town hall.
If it is carried out by the Registry or the judge, this formality costs €2.69 plus shipping costs.
Securities movement register
The business shall keep a record of movements of shares and other securities issued by this one. It may be a contribution, an assignment, a donation, a pledge or a break-up of securities.
The register shall contain the following information:
- Operation Date
- Surname and forenames and address of the holders of the securities
- Number of titles, category and number of titles of each holder
The register may be kept on paper medium or electronically via a shared electronic recording device.
There is no penalty for not keeping the register. However, constitutes evidence which renders assignments of financial securities entered in the register enforceable.
Attendance sheets at general meetings
We have to establish these time sheets at each general meeting and get it started by the shareholders present and agents.
They must contain the following information :
- Concerning the agents (surname, forename, domicile, number of social rights of the constituents and number of votes attached to those rights)
- Concerning the shareholders : surname, forename, domicile (of shareholders present, represented and voting by correspondence), number of social rights they hold, number of votes attached to those rights
It must be kept for 3 accounting years (between 2 and 3 years).
There shall be no penalty for non-compliance with the attendance sheet at general meetings.
In case of forgery or use of forgery (for example, mention the presence of an absent shareholder), a criminal penalty of up to 3 years imprisonment and €45,000 a fine may be imposed.
Councils attendance register
This register must be signed by administrators or the members of the Supervisory Board who participate in each meeting of the Management Board or the Supervisory Board.
It has to be indicated the name directors or members of the Supervisory Board who participate in the meeting by videoconference or other means of telecommunications.
FYI
it is possible to keep this book electronically if it is identified, numbered and dated at the time of its establishment by means of guarantees identical to the paper register.
The information must be kept for 3 accounting years (between 2 and 3 years).
There shall be no penalty for non-compliance with the attendance sheet at general meetings.
In case of forgery or use of forgery for example, mention the presence of an absent administrator), you are subject to a criminal penalty of up to 3 years imprisonment and €45,000 of fine.
As an employer, a business has to put in place a number of mandatory records. This is a non-exhaustive list.
Single register of staff
Where a business employs employees, it must keep a single register of staff.
Each employee must be registered at the time of hiring in indelible ink.
The following additional information shall be included in the list for each employee :
- Name
- First Names
- Nationality
- Date of birth
- Sex
- Employment
- Qualification
- Dates of entry and exit
- Contract Type
- If a hiring or firing authorization is required, the date of such authorization or the date of application for authorization
- For foreigner employees, the type and serial number of the work permit title. Attached is a copy of the documents authorizing foreigner workers to take up paid employment
- For workers made available by a grouping of employers, the words " made available by a grouping of employers with the name and address of the latter
- For temporary employees, the words " temporary employee’ with the name and address of the temporary company of work
- For young workers with an apprenticeship or professionalization contract, ‘apprentice’ or ‘professionalization contract’
For each trainee, the following information shall be provided:
- Surname and forenames
- Start and end date of the training or traineeship period
- Surname and forenames of the tutor and place where the trainee is present
The full names and surnames of the volunteer civic service personnel.
The information on an employee contained in the single staff register must be kept for a period of 5 years from the employee's departure.
Single Occupational Risk Assessment Document (DUERP)
The business employing employees shall maintain a DUERP, y identify and analyze all hazards to the safety and health of employees.
It lists all occupational risks to which employees are exposed (e.g. fall, infection, injury, etc.).
He must be updated at the following times:
- For businesses with at least 11 employees, at least every year
- In the case of major alterations which lead to a change in working conditions or health and safety
- The appearance of additional information concerning the assessment of a risk
DUERP should be retained 40 years from its elaboration.
In case of absence of transcription or update risk assessment, the business is liable to a fine of up to €7,500. In the event of repeated infringement within one year, that fine may be increased to €3,000.
FYI
To learn more about the DUERP, you can visit the fact sheet dedicated to the subject.
Public Health and Environment Alert Logging Registry
This register contains alerts issued by employees or the ESC: titleContent.
An alert must contain the following information:
- Products and manufacturing processes used or carried out by the company that may pose a risk to public health or the environment
- Possible consequences for public health or the environment
- Any information relevant to the assessment of the alert
The alert may be given when the whistleblower considers that the products or manufacturing processes used or implemented in the business for which he works pose a serious risk to public health or the environment.
If the business does not make this register available to the EESC, it is liable to a fine of €7,500.
In addition, if the employer does not set up and maintain the register properly, it is also liable to a fine of €10,000. In the case of a repeat offense, he is exposed to €30,000 fine and 1 year imprisonment.
Register of Social and Economic Committee questions (from 11 employees)
When the business uses between 11 and 50 employees, it must put in place a register of issues of the Social and Economic Committee (ESC).
Before a meeting between the employer and the members of the EESC staff delegation, the members of the delegation must submit a note to the employer with their request. This note must be sent 2 days working days before the date of the meeting.
The employer must respond to such requests in writing within a period of 6 working days from meeting date. The requests and answers are then entered in the register of questions of the Social and Economic Committee. They may also be annexed.
The absence of a register constitutes an obstacle to the regular functioning of the EESC, which exposes the business to a fine of €7,500.
Special weekly rest record
Where a business has employees who are subject to special rest arrangement, it must indicate their name and the type of regime in this register. For each employee, the day and fractions of the day chosen for rest must be specified. We talk about special rest arrangements when, for example, an employee does not have the same day of rest as everyone else.
The employees concerned must be entered in the register within 6 days who follow their hiring. In the event of a change in an employee's days of rest, the change must be made to the register before the new period of rest is introduced.
The absence of a register exposes the business to a fine of up to €7,500 per employee concerned.
Register or table for organizing teamwork
The business in which the work is organized by shifts, shifts or successive shifts must indicate the nominative composition of each shift, including when employees are made available by a temporary company of work.
It may indicate this by one of the following means:
- Table displayed in the same conditions as the schedule
- Register
Security Controls Register
A business that has employees or that welcomes the public in its establishment must keep a record of security checks.
This record must show that the security checks have been carried out in the company. It shall contain all the documents relating to health and safety checks and inspections.
The information contained in the register must be kept for 5 years.
In case of poor performance (e.g. missing pages) of the security check register, the business is liable to a fine of €3,750 per employee concerned.
Serious and Imminent Hazards Register
Where the ESC identifies serious and imminent dangers, it must be able to record them in a register provided for by the business.
It shall contain the following information:
- Workstations affected by the identified hazard
- Nature and cause of danger
- Name of exposed workers
Pages must be numbered and authenticated by the CSE stamp.
Where the employer does not allow the register to be set up and powered is liable to a fine of €10,000. It shall apply as many times as there are workers concerned.
Register of Electrical Facility Verifications
Whenever the business receives information from the public or employees work in its establishment, it must carry out checks on electrical installations. It must ensure that they are maintained in compliance with the applicable health and safety rules.
The results of the verifications, the justifications for the work carried out and the modifications made must be recorded in a register.
The register may be kept in paper or electronic form as soon as it is identified, numbered and dated at the time of its creation by means of ensuring its authenticity. It may be incorporated into the safety register or kept separately.
When a business is in possession of personal data and regular collection, it must keep a register of processing activities.
It makes it possible to identify all the processing of personal data: payroll management, human resources management, commercial prospecting, publication of a photo of a person on a website, etc.
Processing of personal data is not necessarily computerized: paper files are also concerned and must also be protected.
The register shall contain the following information:
- Name and contact details of the data controller
- If the company has a Data Protection Officer: Name and contact details
- If the company has a joint controller: Name and contact details
- If the company has a representative of the controller: Name and contact details
- Purposes of processing
- Description of categories of data subjects and categories of personal data
- Categories of recipients to whom personal data have been or will be disclosed (including recipients outside the European Union and international organizations)
- In the case of data transfer to a third country or international organization: the transfer, identification of the third country or international organization, document attesting to the existence of appropriate safeguards
- General description of technical and organizational measures (where possible)
In the case of subcontracting, the subcontractor or his representative must also register of all categories of processing activities on behalf of the controller.
Records may be kept in paper or electronically.
FYI
The Council shall make available model registers on its topic page.
Sanction for SARL: Article L221-4
Register of decisions of the sole partner SARL: Article L223-31
Register of decisions of the SASU sole partner: Article L227-9
Ledger records: journal, ledger, and inventory ledger
Register of minutes of general meetings SARL
Register of attendance on the Management Board
Register of attendance of members of the Supervisory Board
Register of minutes of the Supervisory Board
Securities movement register
Penalty for forgery and use of forgery (Article 441-1)
Single register of staff
Single register of staff
CSE Register
Single Risk Assessment Document (DUERP)
Penalty for non-compliance with the risk assessment document
Registers of liberals subject to the controlled declaration system
Obligation and time limits for the retention of documents
Deadlines