Small enterprises may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts. ...

Companies for which two of the following three thresholds are not exceeded: Total sales: €700,000 Total balance sheet: €350,000 effective total: 10doesare not required to prepare an annex, with the exception ofthe activity consists in managing participations securities and shares. ...

Where the accounts are kept by means of computerised systems, the taxpayer shall comply with the obligation to present the accounting documents by submitting, at the beginning of the control operations, where appropriate, a copy of the accounting entry files (ECF) as specified by order of the Minist...

Taxable persons subject to the VAT exemption must keep and, at the request of the tax department, submit a summary register by year, showing details of their purchases, and a daily journal containing details of their professional receipts for these transactions, supported by invoices and other suppo...

Every merchant must keep a journal book and a ledger. The ledger and ledger may, at the request of the merchant, be quoted and initialed, in the ordinary form and free of charge, by the Registrar of the court in whose jurisdiction the trader is registered. Each book receives an identified identifi...

Any natural or legal person having the status of merchant shall record the transactions affecting the assets of his company. These movements are recorded chronologically. Movements affecting the company’s assets are recorded transaction by transaction and day by day for the journal book. A...

Any natural or legal person having the status of merchant shall checking by inventory, at least once every 12 months, the existence and value of the assets and liabilities of the the company. ...

VAT payers are required to keep records to justify transactions, whether taxable or not, that make. The justifications relate in particular to the nature of the operations carried out and the amount of revenues received. All subject, which does not have an accounting determine its turnover, must k...

In order to facilitate their determination of the amount of mention in VAT returns different tax rates, companies that resell as products subject to different tax rates and whose sales do not give no billing place may use these methods: Accurate and accurate accounting, by rate of purchases of ma...

...

The deadline for settling invoices between professionals cannot exceed 30 days after the date of receipt of the goods or the performance of the requested service. The parties may agree on a longer period but not to exceed 60 days from the date of invoice (or 45 days at the end of the month). ...

The general retention period of 6 years applies to the books, registers, documents or documents to which the administration has access to carry out checks on the declarations and accounts of taxpayers required to keep and present accounting documents. ...

The deadline for settling invoices between professionals cannot exceed 30 days after the date of receipt of the goods or the performance of the requested service. The parties may agree on a longer period but not to exceed 60 days from the date of invoice (or 45 days at the end of the month). ...