3.4.2 Accounting and registration obligations

Commercial activities: accounting adjusted to the Commercial Code and the General Accounting Plan.

Non-commercial activities in accordance with the Commercial Code (agricultural, livestock and craft activities, understood as the sales of objects built by artisans when carried out by them in their workshops): books recording sales and income, purchases and expenses and investment goods.

Professional activities: books recording income, expenses, investment goods and provisions of funds and supplies.

Since January 1, 2019, these books are mandatory, even if accounting is voluntarily maintained in accordance with the Commercial Code.