3.4.2 Accounting and registration obligations

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

Non-commercial activities according to the Commercial Code (agricultural, livestock and craft activities, meaning sales of objects built by artisans when carried out by them in their workshops): sales and income, purchases and expenses, and investment assets record books.

Professional activities: income, expense, investment assets, and provision of funds and supplies record books.

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