Accounting, registration and invoicing obligationsSkip information index
Accounting and Personal Income Tax registration obligations
You will need to bring:
capital goods ledger (if amortisations are made).
a sales and income ledger (when you carry out activities where the net income is determined on the basis of the volume of transactions)
From 1 January 2019 these books are compulsory even if you voluntarily keep your accounts in accordance with the Commercial Code.
In addition to keeping the ledgers, you should also keep:
- invoices issued numbered by date and grouped by quarters
- invoices and other supporting documents received
- supporting documents of the indexes or rates applied.