Sales ledger and purchase register: the reseller’s guide

Updated 13 October 2026 · 6 min read

As a micro-entrepreneur (France’s simplified self-employed status), bookkeeping is lighter, but it isn’t optional. For a reseller, two documents are mandatory: the sales ledger (livre des recettes) and the purchase register (registre des achats).

Who has to keep them

• The sales ledger: every micro-entrepreneur.
• The purchase register: anyone who sells goods, which means every reseller.

They back up the revenue you declare to URSSAF (the French social contributions office) and the goods you bought, in case of an audit.

What goes in the sales ledger

One line per payment received, in chronological order, with:

• the date the payment was received;
• the customer’s identity (their name or username on the platform);
• the nature of the sale (the item sold);
• the amount received;
• the payment method (platform wallet, bank transfer, cash…);
• the supporting document reference (order number, invoice, platform statement).

For retail sales to private individuals under €76 each, takings can be recorded as a daily total, as long as you keep the supporting documents.

What goes in the purchase register

One line per purchase, in chronological order, with:

• the date and the supplier (shop, car boot sale, private seller…);
• the nature of the purchase (the item or the bundle);
• the amount and the payment method;
• the supporting document reference: invoice, receipt, or for a purchase from a private individual, a screenshot of the listing and the conversation.

Cases specific to reselling

• Bundle purchases: record the whole bundle in the purchase register. To track your margin item by item, split its price across the items in the bundle.
• The payment date is the day you get paid for the sale, not the day the buyer clicked. On Vinted, the money arrives after delivery is confirmed.
• The revenue you declare to URSSAF is the money received over the period, not your profit.
• Platform fees and shipping costs: depending on the case, they aren’t handled the same way. Ask an accountant if you’re unsure.

Paper, spreadsheet or software?

No format is required: a notebook, a spreadsheet or software all work, as long as the information is complete, in chronological order and not changed after the fact. Keep your records and supporting documents for 10 years.

A spreadsheet is free, but you have to copy in every sale and every purchase. With 50 sales a month across three platforms, that’s where mistakes creep in.

Ready-made records with OnceAndSold

OnceAndSold imports your Vinted, Leboncoin and eBay sales and prepares, for each calendar year:

• the sales ledger: paid sales on the date the money was received, at the gross price, with the buyer when known, and the total per quarter;
• the purchase register, based on the purchase prices you entered, with a bundle split between its sales and the remaining stock;
• a CSV export of both, ready for your accountant.

The details: statistics and accounting (in French). For the platforms’ reporting thresholds, see also Vinted and DAC7.

Frequently asked questions

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