@AlainVagner There are many entreprise individuelles in Luxembourg who don't use an accountant (house of startups tells you don't need one with this type of company when you do their training haha). So, I doubt all the people who open such type of company (for food delivery for example) have one. I think I having one is the exception haha. But they still need to be made aware of this information. So I would argue that is needs to be made easy to understand even without a professional to help.