{"id":14733,"date":"2016-09-28T00:30:30","date_gmt":"2016-09-27T22:30:30","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14733"},"modified":"2025-07-10T19:35:49","modified_gmt":"2025-07-10T17:35:49","slug":"obligations-comptables-micro-entreprise","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/obligations-comptables-micro-entreprise\/","title":{"rendered":"Les obligations comptables de la micro-entreprise"},"content":{"rendered":"<p style=\"text-align: justify;\">M\u00eame si la micro-entreprise b\u00e9n\u00e9ficie d\u2019un all\u00e8gement des d\u00e9marches, notamment administratives, les obligations comptables de la micro-entreprise suivent un certain nombre de formalit\u00e9s.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, revient dans cet article sur les formalit\u00e9s et obligations de la micro-entreprise.<\/p>\n<h2 style=\"text-align: justify;\">Quelles sont les obligations comptables de la micro-entreprise\u00a0?<\/h2>\n<p style=\"text-align: justify;\">S&rsquo;il opte pour le r\u00e9gime de la micro-entreprise, l\u2019entrepreneur individuel aura, de fait, beaucoup moins d\u2019obligations administratives et comptables. En effet, par principe, les commer\u00e7ants doivent tenir une comptabilit\u00e9, et produire des comptes annuels. Avec le r\u00e9gime de la microentreprise, \u00a0il n\u2019y a pas d\u2019obligation d\u2019avoir une comptabilit\u00e9 (cela reste tout de m\u00eame conseill\u00e9), ou de produire des comptes annuels. N\u00e9anmoins, il y a obligation de\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>tenir un livre-journal des recettes,<\/strong><\/li>\n<li><strong>et de tenir un registre des achats.<\/strong><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>Le livre-journal des recettes<\/strong><\/h2>\n<h3 style=\"text-align: justify;\"><strong>De quoi s\u2019agit-il\u00a0?<\/strong><\/h3>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"wp-image-13642 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/05\/bureau-4-gimp-70-300x165.jpg\" alt=\"le livre-journal des recettes\" width=\"135\" height=\"74\" \/>Un livre-journal est un document dans lequel doivent appara\u00eetre toutes les recettes du jour, avec les factures ou toute autre pi\u00e8ce justificative, sachant que ces recettes peuvent appara\u00eetre \u00e0 la date de l\u2019encaissement, sur le relev\u00e9 bancaire.<\/p>\n<p style=\"text-align: justify;\">Le livre-journal des recettes est un registre qui r\u00e9capitule l\u2019ensemble des recettes per\u00e7ues, par ordre chronologique.<\/p>\n<p style=\"text-align: justify;\">Il faut indiquer dans un livre-journal des recettes\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>La date,<\/li>\n<li>La r\u00e9f\u00e9rence de la pi\u00e8ce,<\/li>\n<li>La r\u00e9f\u00e9rence client,<\/li>\n<li>La nature de la pi\u00e8ce,<\/li>\n<li>Le montant de la recette,<\/li>\n<li>Les modalit\u00e9s de paiement.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong>La TVA<\/strong><\/h3>\n<p style=\"text-align: justify;\">Il y a <strong>exclusion du champ d&rsquo;application de la\u00a0TVA<\/strong> quand le CA HT r\u00e9alis\u00e9 au cours de l&rsquo;ann\u00e9e civile pr\u00e9c\u00e9dente est inf\u00e9rieur aux plafonds en vigueur, c\u2019est-\u00e0-dire :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>94 300 euros<\/strong> pour les entreprises d&rsquo;achat et vente de biens et marchandises, et les locations saisonni\u00e8res de tourisme,<\/li>\n<li><strong>36 500 euros<\/strong> pour les autres entreprises, y compris les locations meubl\u00e9es classiques.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11088 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/fiscalite-300x225.jpg\" alt=\"la TVA dans une micro-entreprise\" width=\"123\" height=\"92\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/fiscalite-300x225.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/fiscalite.jpg 479w\" sizes=\"(max-width: 123px) 100vw, 123px\" \/>Par cons\u00e9quent, sur toutes les factures de vente \u00e9mises par les entrepreneurs individuels b\u00e9n\u00e9ficiant du<strong><a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bic\/\" target=\"_blank\" rel=\"noopener noreferrer\"> r\u00e9gime de la micro-entreprise<\/a><\/strong> qui seront dans le journal des recettes, \u00a0il faut indiquer :<strong>\u00a0\u00ab\u00a0TVA non applicable, article 293 B du CGI\u00a0\u00bb.<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><strong>Le livre-journal des achats<\/strong><\/h2>\n<p style=\"text-align: justify;\">Une autre obligation comptable de la micro-entreprise consiste \u00e0 tenir un\u00a0registre des achats.<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"wp-image-11800 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/classeurs-depense-recette-gimp-70-1-300x200.jpg\" alt=\"le livre-journal des recettes\" width=\"98\" height=\"65\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/classeurs-depense-recette-gimp-70-1-300x200.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/classeurs-depense-recette-gimp-70-1.jpg 538w\" sizes=\"(max-width: 98px) 100vw, 98px\" \/>Dans ce registre, il faut\u00a0faire une distinction entre les r\u00e8glements en fonction des <strong>diff\u00e9rentes modalit\u00e9s de paiement<\/strong>. Il faut par ailleurs conserver toutes les pi\u00e8ces justificatives, et indiquer les m\u00eames \u00e9l\u00e9ments que pour le livre-journal des recettes.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Bon \u00e0 savoir: la tenue du livre-journal des achats se limite aux entreprises qui font de la vente, de la restauration, et la fourniture de logement. Si vous r\u00e9alisez des <strong>prestations de services, vous n&rsquo;\u00eates plus concern\u00e9<\/strong><\/div><\/p>\n<h2 style=\"text-align: justify;\">Archivage<\/h2>\n<p style=\"text-align: justify;\">Il est important de bien archiver toutes vos <strong>factures de ventes, d&rsquo;achats et de\u00a0 compiler toutes les prestations accomplies<\/strong>.<\/p>\n<p style=\"text-align: justify;\">En cas de contr\u00f4le, vous pouvez \u00eatre amen\u00e9 \u00e0 sortir ces pi\u00e8ces justificatives. Mais au del\u00e0 de l&rsquo;obligation l\u00e9gale, organiser le classement de vos pi\u00e8ces comptables est un gage de rigueur et un gain de temps certain.<\/p>\n<p><span class=\"s1\"><div class=\"encadre-style\"> Depuis le 1er janvier 2016, <strong>la micro-entreprise<\/strong> et <strong>l&rsquo;auto-entreprise<\/strong> recouvrent les m\u00eames r\u00e9alit\u00e9s. Leurs r\u00e9gimes ont progressivement fusionn\u00e9 (Loi Pinel). Il s\u2019agit de la m\u00eame forme d\u2019entreprise. L\u2019appellation l\u00e9gale du statut est \u201cmicro-entrepreneur\u201d (ou \u201cmicro-entreprise\u201d), mais le mot \u201cauto-entrepreneur\u201d reste cependant tr\u00e8s utilis\u00e9 dans le langage courant. <\/div><\/span><\/p>\n<h2 style=\"text-align: justify;\">Conclusion<\/h2>\n<p style=\"text-align: justify;\">Bien qu&rsquo;ultra simplifi\u00e9e, l&rsquo;organisation comptable de la micro-entreprise r\u00e9pond cependant \u00e0 quelques r\u00e8gles l\u00e9gales. La tenue des <a href=\"https:\/\/valoxy.org\/blog\/les-journaux-comptables\/\">journaux<\/a> de recettes et d&rsquo;achats est \u00e9l\u00e9mentaire et obligatoire. Ne voyez pas cela comme une obligation r\u00e9glementaire (m\u00eame si c&rsquo;est le cas), mais plut\u00f4t comme une fa\u00e7on de structurer et suivre votre activit\u00e9. Une bonne organisation administrative et comptable vous permettra d&rsquo;\u00eatre plus efficient dans votre c\u0153ur de m\u00e9tier car vous ne serez pas accapar\u00e9 par la r\u00e9alisation de t\u00e2ches annexes.<\/p>\n<p>Vous souhaitez plus d&rsquo;informations sur les obligations administratives et comptables des entreprises ? Retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/caisse-obligations-et-comptables-et-fiscales-24102014avallodel1\/\" target=\"_self\" rel=\"noopener noreferrer\">La caisse, obligations comptables et fiscales : un jeu d\u2019enfant\u2026<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/auto-entrepreneurs-les-obligations-legales-21072014valchrib1\/\" target=\"_self\" rel=\"noopener noreferrer\">Auto-entrepreneurs : les obligations l\u00e9gales<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/professionnels-liberaux-leurs-obligations-comptables\/\" target=\"_self\" rel=\"noopener noreferrer\">Les professionnels lib\u00e9raux et leurs obligations comptables<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/avantages-inconvenients-de-la-micro-entreprise\/\" target=\"_self\" rel=\"noopener noreferrer\">Quels sont les avantages et inconv\u00e9nients du r\u00e9gime micro-entreprise ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-regime-micro-social\/\" target=\"_self\" rel=\"noopener noreferrer\">Le r\u00e9gime Micro-social<\/a><\/li>\n<\/ul>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00eame si la micro-entreprise b\u00e9n\u00e9ficie d\u2019un all\u00e8gement des d\u00e9marches, notamment administratives, les obligations comptables de la micro-entreprise suivent un certain nombre de formalit\u00e9s. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, revient dans cet article sur les formalit\u00e9s et&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11585,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-14733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les obligations comptables de la micro-entreprise<\/title>\n<meta name=\"description\" content=\"M\u00eame si les r\u00e8gles ont \u00e9t\u00e9 simplifi\u00e9es, les obligations comptables de la micro-entreprise r\u00e9pondent \u00e0 quelques principes \u00e9l\u00e9mentaires.\" \/>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" 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