Between the micro regime and the full actual regime

Worked example

What Karim keeps, and what he does not

Throughout 2025, Karim records every day his collections (248 000 € in all) and his payments (purchases of goods 141 000 €, sundry charges 62 500 €). At 31 December he adds 4 300 € of customer invoices not yet collected and 6 100 € of supplier invoices not yet settled, and he counts his stock using the simplified method: 18 900 €. He ticks the "super-simplified accounting" box at the top of his 2031. As his turnover exceeds the exemption threshold, he also produces the simplified balance sheet.