Auto-entrepreneur defer invoicing to keep under the limit?
I’m a newly-established auto-entrepreneur business. If I’ve understood the regime correctly, declarations are based on actual cash received. Does that mean that if an auto-entrepreneur was heading close to the earnings limit towards the end of any given year, it would be admissible to defer invoicing a customer until the new year. Taking this year as an example, can an auto-entrepreneur do some work in 2010 and defer invoicing the customer for it until 2011?
Or even invoice the customer late enough in December 2010 so that the funds would be received by the auto-entrepreneur in 2011 and therefore accounted for in 2011? In this case, would the date of the invoice, i.e. 2010, be taken into consideration, or is it a straight cash received system?