Subsection 2: Accounting obligations applicable to certain traders, whether natural or legal persons.

By way of derogation from article R. 123-174, the persons mentioned in articles L. 123-25 and L. 123-28 may record receipts and payments in their accounts using the transaction date shown on the statement sent to them by a credit institution.

Notwithstanding Article R. 123-176, the persons mentioned in articles L. 123-25 to L. 123-27 and in the second paragraph of article L. 123-16-1 may centralise these entries every three months.

The book mentioned in article L. 123-28 distinguishes cash payments from other payments and indicates the references of the supporting documents. The register referred to in the same article shall show details of purchases in chronological order, distinguishing between cash payments and indicating the references of the supporting documents. Documents in electronic form may take the place of the book and register referred to in article L. 123-28; in this…

The persons mentioned in articles L. 123-25 to L. 123-28 are exempt from providing evidence of incidental overheads where such exemption is granted for tax purposes. They may also record expenses relating to fuel consumed during business travel on a flat-rate basis, in accordance with a scale published each year by the tax authorities. .

Notwithstanding the provisions of 1° to 5° of article R. 123-178, individuals placed by option or by operation of law under the simplified real tax regime provided for in article 302 septies A bis of the French General Tax Code may determine: 1° The inventory value of goods in stock by applying to the selling price of these goods at the balance sheet date an allowance corresponding to the margin…

I.-The transactions modifying the structure of the balance sheet mentioned in article L. 123-28-1 are: 1° A significant cash inflow or outflow; 2° The allocation to or reversal of a provision for liabilities and charges. II.-The transactions modifying the structure of the balance sheet mentioned in article L. 123-28-2 include the transactions mentioned in I as well as the following transactions: 1° Capital increases and reductions; 2° Dividend distributions. III.-The…