How to reflect expenses in records

Panda_Fr
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Hi Valerie,
I have a few questions related to my microenterprise expenses:
1- Do I record them on the date they were debited from my bank account or on the date I purchased them? Because it isn’t always the same.
2- (Silly question) If I could ever claim back VAT, I would only be able to do so on microenterprise-related expenses, right? If no personal expenses could be deductible, how do I go about using the same transport card for both personal and business trips, for example? 
3- For expenses incurred before the date of microenterprise creation, do I reflect them in my records?
Thank you very much.

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