Formal, accounting and registration obligations
Record books and other obligations
Business activities in objective estimation (modules)
You must bring:
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a record book of investment assets (if you deduct amortization)
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a sales and income record book (when you carry out activities whose net return is determined 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 the books, you must keep:
- issued invoices numbered by date and grouped by quarters
- invoices and other supporting documents received
- the supporting documents for the signs, indices or modules applied