Sole trader
You are personally responsible and you issue the invoices. The accounting requirements are usually narrower than a company’s, but any IGI, IRPF and CASS obligations that apply to you retain their own deadlines.
- Legal form
- Individual carrying on an economic activity
- Accounting
- Records and accounting according to the obligations that apply to the activity
- Taxes
- IGI and IRPF where applicable
- Social security contributions
- Self-employed CASS contributions where required
Firm workflowIndividual business file
What you are required to do
As a sole trader, you must keep the records and accounts required for your activity. If you are an IGI taxable person, invoices must carry the applicable treatment and the tax must be settled at the frequency determined by turnover in the immediately preceding year.
You must also establish whether you are required to contribute to CASS as a self-employed person and file an IRPF return. The exact scope depends on your activity, income and circumstances and should be confirmed against the official source or with an accounting adviser.
This profile, inside the same portfolio
The firm keeps invoices, expenses, IGI registers, activity IRPF and CASS follow-up in one reviewable file, isolated from every other client.
Validate this case with real clients
Include one sole trader in the pilot and validate a complete period with your team.