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Accounting, registration and invoicing obligations

We tell you about personal income tax and VAT taxation

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Accounting and Personal Income Tax registration obligations

You must bring:

  • a record book of investment assets (if you deduct depreciation)

  • a sales and income record book (when you carry out activities whose net profit is determined by taking into account the volume of operations)

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

In addition to keeping books, you must keep:

  • Invoices issued numbered by date and grouped by quarter
  • Invoices and other supporting documents received
  • the supporting documents for the signs, indexes or modules applied