Better record a accounting software in 2024 taking into account the latest developments: the ANC 2023-05 standard provides a well defined framework, where the type of solution (SaaS or license), the amount, and the duration of use dictate the correct writing. SMEs and entrepreneurs find a guarantee of compliance, reduce tax risk and take advantage of automation to make their management reliable, provided that these criteria are properly integrated into the selection and registration of the software adapted to their activity. Sometimes a leader discovers the true nature of a software during a control: better to anticipate.
Accounting software: how to register in 2024? (Response immediately)
Since January 2024, any software acquired for your business must be registered in accordance with ANC 2023-05: Intangible capital assets (account 205) if the value exceeds 500 € HT and the duration of use exceeds 12 months. For a SaaS subscription, processing remains expensed (accounts 613/6064), not depreciable. This is also why the type (licence or SaaS), the amount and the access mode guide your accounting writing.
For an entrepreneur or SME, selecting the right software and counting it correctly helps to avoid tax errors, ensure compliance and save time through automation (some tools cover up to 80 % current writings). Here is what we can use to adopt a reliable practice without complexity. According to a management trainer, it is best to check the type of software with its supplier before any decision is made.
Definition and typologies of recorded software
Clarifying the different types of software is regularly useful: SaaS, license, low value, and hardware inseparable software. An incorrect categorization (e.g. taking a SaaS subscription for a license) may impact the result or result in a correction during an audit. Questions persist, even among experienced leaders.
Main types of software in 2024: practical distinctions
The distinction between SaaS and license is central to the ANC 2023-05 standard. In practice, software in SaaS mode (Pennylane type, Axonaut) is charged in subscription form, usually around 1000 € HT/year, not immobilisable, recorded directly in charge over the period concerned. Conversely, a perpetual license (e.g. Sage Batigest to 1750 € HT) must be immobilized if it exceeds 500 € HT, with a depreciation of 1 to 3 years, depending on usage.
- SaaS: Cloud subscription, without real property, charged (accounts 613 or 6064), possible annual renewal.
- Perpetual licence: Final acquisition, the company owns the software, immobilized (account 205), current linear depreciation.
- Faible valeur (<500 € HT) : Pass in immediate charge, not depreciable, often justified by the minimum tax threshold.
- Software inseparable from hardware: Accounting with equipment, most often in total capital assets.
As a result of the reform, any "important" software is to be stopped, unless the use or invoice remains under 500 € HT, which allows for an appreciable simplification. Some professionals believe that this rule has largely clarified the usual practices.
Practical application: real cases and pitfalls to avoid
Let's take an example: the purchase of Cegid XRP Sprint at 1450 € HTused on 3 years? Account capitalization 205, linear depreciation. Pennylane subscription 1200 € HT/year? Account charge 613, to be broken down or distributed if advance payment is made (in advance charge, account 486). Between these cases, free or micro-invoiced software accounts directly for expenses, avoiding the heavyness of depreciation records.
This set of distinctions is sometimes blurred for an SME: sometimes a "rented" software (SaaS) is confused with a perpetual acquisition, resulting in tax errors. The question often comes back to specialized forums.
| Software type | Accounting | Duration | Main account |
|---|---|---|---|
| SaaS (subscription) | Charge | N/A | 613 / 6064 |
| Perpetual licence | Capital assets + depreciation | 1 to 3 years | 205 / 6811 |
| Faible valeur (<500 € HT) | Direct charge | N/A | 6064 / 613 |
Accounting rules and reporting scheme
In 2024, the rules were clearly strengthened: any acquisition of software exceeding the threshold of 500 € HT or involving a "sustainable possession" implies the immobilization box. It is generally recommended that ANC 2023-05 be strictly applied, with well-identified accounts.
ANC rule: threshold, duration, accounts and depreciation
Since January 2024, the rule is clear: software acquired for internal use? Account capitalization 205 (or 2053), linear depreciation over 1 to 3 years (up to 7 years, but rarely, except for very specific use), on account 6811 Every month. The entries also provide for the management of VAT (44562) and payment (401).
- Threshold immediate charge: 500 € All fees included.
- Capital account: 205 or 2053 as applicable.
- Amortization account: 6811 (charges on capital assets).
- Licence below threshold: Charge on 6064 or 613.
- Annual SaaS: Charge on 613, deferred charge (486) if invoiced over several months.
In case of doubt between immobilization or load, consider checking the threshold, the nature of the benefit, the actual possession, the value, and the mode of access (cloud or manual management). One SME official recently mentioned the need to formalize the contract analysis before writing.
Examples of writing: visual diagram and practical cases
Illustrations with Sage Batigest purchased 1750 € HT, depreciation on 3 years :
- Software purchase: throughput 205, credit 401.
- VAT : debit 44562, credit 401.
- Annual amortization (amortization): 6811, credit 2805.
For a Pennylane subscription 1000 € HT/year paid in advance for 12 months :
- Subscription purchase: debit 613, credit 401.
- Accrued charge: debit 486 if the period covered is multiple.
A synthetic visual schema is often proposed in the guides: the "licence" flow always passes through 205/6811, while SaaS subscription follows another logic. In practice, the tables (see above) are methodological guides accessible to all.
| Situation | Accounts used | Duration |
|---|---|---|
| Licence Batigest (1750) € HT) | 205, 6811, 401, 44562 | 3 years |
| Pennylane subscription (1000 € HT/year) | 613, 401, 486 | 1 year |
| Low value (350 € HT) | 6064, 401 | N/A |
On average, software is amortized over 1 to 3 years, depending on its durability (source: Compta Online). The question of duration remains subject to actual use and management policy chosen by the company.
Decision support tools, guides and resources
Navigation in the choice of software or writing has been facilitated by various resources: simulators, methodological guides and web forums. Fast training – sometimes 1 hour or 2 hours is enough – regularly makes it possible to assimilate the essential, even if it starts. Sometimes a user earns several hours each week thanks to the digitization of his accounting. More 927,000 readings for the main guides show the benefit.
Amortization simulator, PDF and forums: how to use it?
The depreciation simulator, which is often integrated into the options, proposes the calculation of the annual allocation: 1750 € HT on 3 years, the allocation will be 583 € HT/year. The PDF guides (in most cases open access) detail schematics, writing streams, SaaS/licence comparison tables and FAQs for each situation. Is this really essential for a TPE? Some experts consider that a simulator considerably simplifies management, especially from two software packages.
- Write Simulator: enter amount, duration, type (online or Excel).
- Comparison tables of software: Pennylane, Sage, Cegid, Axonaut (several recognized suppliers).
- Self-help forums: 250,000 to 300,000 questions/answers, regular expert validation.
An entrepreneur reports a ROI in three months after adopting a digital solution: "No more errors: 2 hours of weekly entry instead of 10 hours, more stress on the balance sheet." It is not uncommon to encounter this type of testimony in those who juggle with the old Excel method.
| Resource | Use |
|---|---|
| Depreciation simulator | Calculation of allocation (1 to 3 years, depending on amount) |
| PDF Guide | Schemes, tables, compliance checklist |
| Forum | Questions and answers, specific cases, expert validation |
Human support and social evidence: why surround?
The great advantage highlighted by the experts: security and social proof. For the less experienced manager or accountant, ask for reassurance support, facilitate migration and protect from regulatory errors, including with the ANC standard and strengthened controls. We note that more than 258 000 questions find an answer on expert forums. It is not always obvious to be there, but the community plays a real role in helping.
Expert validation, user returns, community: sources of trust
Most platforms recommend validating their choices with an accountant, asking questions on specialised forums and following a newsletter to keep up with developments. The testimony of digitalised SMEs abounds: "An expert audit avoided a recovery of 12 000 €, because the value of the software had been wrongly charged on three exercises," reports Pierre, craftsman. Some professionals suggest keeping a written record of discussions with the expert.
- Social proof: Volume of readings, votes, feedback from real users.
- Expert contact block or forum for special cases: quick access, free in approximately 80 % situations.
- Newsletter to follow the ANC standard and regulatory changes.
For a difficult arbitration or in case of doubt (migration, choice of software, compliance), it is better to directly solicit an expert: the cost quickly severs through tax security and the reliability of the entries. A cabinet director recently mentioned the growing number of community-based SMEs in closing times.
| Service | Advantage |
|---|---|
| Accountant | Security, validation of entries, advance tax checks |
| Forum | Rapid and community-validated responses |
| Newsletter | Regulatory watch, news, practical cases |
FAQ: Frequently Asked Questions on Software Accounting (2024)
How to record the purchase of software since 2024?
The purchase of licensed software must be stopped if the value exceeds 500 € HTrecorded in account 205, amortized over 1 to 3 years, with monthly or annual allocations on account 6811. When the amount remains below the threshold, the expenditure becomes a direct charge on 6064 or 613. Some accountants recall that a simple invoice is sometimes sufficient to guide the decision.
Is SaaS software depreciable as a license?
In practice, no: SaaS subscription (cloud) enters charges, on accounts 613/6064, without immobilization or depreciation. Only the licence held by the undertaking justifies immobilization. The confusion remains regular on the forums: vigilance when choosing.
Pennylane vs. Cegid: Which one to choose for an SME?
Pennylane (SaaS, subscription 1000-1200 € HT/year) offers advanced automation, great ease of use. Cegid XRP Sprint (licence or SaaS, prices 1400–1750 € HT) is suitable for growing structures, with robust but sometimes more complex integration. The choice will depend on the budget, needs and ability to migrate data. Is this really a final choice? The advice of a professional can make all the difference.
What risks if I don't use certified software?
They are twofold: fiscal risk (retirement, if burden/immobilization) and regulatory (non-compliance GDPR/anti-fraud VAT). The validity of the software is verified during checks or audits, particularly since the ANC 2024 reform. One HR manager recently shared the experience of a surprise check related to the non-use of compliant software.
What is the best free compta software for TPE?
Abby, Fizen and some of Dolibarr's modules are among the options appreciated by TPEs: quick take-over, but their regulatory evolution deserves attention. Free does not necessarily mean secure or compatible with the ANC standard: it is best to check expert support or compliance before adopting a new software. One user reported the discovery of a bug not supported on a free tool, with a direct impact on the closure of the exercise.
To simulate an accounting writing or deepen your knowledge, try the ANC 2024 (embed) depreciation simulator, download the checklist "5 tests to validate your ideal software", or ask your question on the forum (Compta Online, more 250,000 replies validated by pros).