Claiming expenses - microentrepreneur

sorry if this has been covered before but I cannot find it in the search facility.
It is my understanding that as an a ME one does not have to keep receipts because one cannot claim for expenses (car or truck repairs etc).
however I would like to be absolutly sure that claiming for such things is not possible. Can anyone please confirm - or better still, point me in the direction of a document which clarifies this point;
thanks in advance

You are correct that claiming expenses under ME is not possible.
Not sure where this is stated on an official website, maybe it is, although it’s hardly necessary to state it explicitly since it’s obviously excluded by the way the scheme works. Everything is calculated on a flat rate, that’s the difference between ME and “réél” regimes. On ME a flat rate allowance for expenses is inbuilt into the scheme and is appliied automatically by the tax office. You declare your turnover not your profit, and you pay charges as a percentage of turnover, and the tax office does the rest. E.g. if you declare a turnover of 10 000€ as a prof lib, this will be treated by the fisc as a profit/taxable income of 6 600€. Therefore there is no mechanism for you to offset expenses otherwise they would be getting offset twice, once at the flat rate and once at actual rate.

However I believe that if your business falls into the commercial category, you do have to keep receipts and have a record of expenditure available for inspection in case of a contrôle. Not sure whether other types of businesses are supposed to record expenses or not, I do because I find it useful but it may not be an obligation.

Have a look at page 14. It states that no expenses may be claimed under this regime.

When you do your first quarterly return its really obvious. The different “brackets/rates” for different trades is meant to reflect your costs and be in built. The good news is you declare what you’ve been paid on those - not what you’ve invoiced.