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Formal, accounting and registration obligations

Record books and other obligations

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Professional activities in direct estimation (normal or simplified)

You must bring:

  • a register book of deposits

  • a register book of expenses

  • a register book of capital goods

  • a register book of provision of funds and advances

From 1 January 2019 these books are compulsory even if as a professional, you voluntarily keep your accounts in accordance with the Commercial Code.