Who can keep cash accounts?

The cash basis is a technique for applying certain simplifications in the accounting entry process. Compta-Facile takes stock of the beneficiaries of this reduction here by revealing its scope and answering the question: who can keep cash accounts ?

Summary hide

All BNC holders can keep cash accounts

Certain BIC holders may keep cash accounts

This measure concerns all professionals subject to income tax in the category of non-commercial profits (BNC) as well as certain companies which report industrial and commercial profits (BIC).

All BNC holders can keep cash accounts

Professionals practicing a non-commercial activity , that is to say, performing activities benefit mainly  intellectual , technical or care , are taxed in the category of non-commercial profits if they choose a structure subject to the tax income (sole proprietorship for example).

They may, for example, be independent consultants, freelancers, professionals in the medical and paramedical sector or even certain regulated liberal professions (lawyers, accountants, notaries, etc.).

On the other hand, if the professional theoretically subject to the BNC regime opts for a commercial societal form subject to corporate tax, he will fall under industrial and commercial profits (BIC) and will be subject to the rules presented in the second part.

It is important to clarify that these provisions only concern the liberal professional subject to the regime of controlled declaration . Indeed, those who fall under the micro-BNC regime have no obligation in terms of bookkeeping; he is, moreover, entirely exempt from it. He may however choose to keep accounts from a management perspective.

In addition, the option is offered to all BNC holders to opt for accrual accounting.

Certain BIC holders may keep cash accounts

Certain companies exercising a commercial, craft or industrial activity may temporarily apply the rules of cash accounting by opting for super-simplified accounting. This measure targets companies:

  • Industrial and commercial profit holdersBIC ),
  • Under the real simplified taxation system (RSI), that is to say whose turnover excluding tax is less than € 247,000 for service provision activities or € 818,000 for business activities buying reselling. [base 2020-2022]

The scope of the reduction is, however, less significant than for BNC holders. In fact, holders of BICs are authorized to keep treasury accounts throughout the accounting year, but they must apply the accrual accounting rules at closing . Is equivalent to :

  • Accounting receivables as soon as they are acquired and debts as soon as they are incurred,
  • Record all inventory entries provided for by the Commercial Code (provisions, stocks, charges to be paid, products to be received, etc.).

It should be noted that companies falling under the normal real regime cannot opt ​​for super-simplified accounting. They must apply the accrual accounting rules without any possible reduction.


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