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
Recommended planInici, €19 per month
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.
For this profile, the plan Inici
With one activity and no team, the Inici plan covers invoicing, expenses, IGI registers, and the calendar. You do not pay for features designed for a company you do not have.
Test it with your own case.
Start with your next invoice and see whether it replaces the spreadsheet.