Summary table: Accounting and registration obligations of taxpayers who carry out economic activities
Summary table
Direct estimation (normal mode) (EDN) | Commercial activities | Accounting adjusted to the Commercial Code and the General Accounting Plan. |
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Non-commercial activities |
In general , record books of:
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Professional activities: Records books of:
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Direct Estimation (Simplified Mode) (EDS) | Commercial and non-commercial activities |
In general, books records of:
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Professional activities: Records books of:
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Objective estimate (EO) | Activities other than agricultural, livestock and forestry activities |
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Agricultural, livestock, forestry and transformation of natural products activities |
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