Although specific models are usually used to comply with the different tax obligations when providing information to the Tax Agency , in relation to accounting books there is no official model, and the making of notes in printed books, on sheets that are then bound consecutively or on computer media is valid .
For its part, Article 62 of the Value Added Tax russian phone number whatsapp Regulations determines the record books that businessmen and professionals must keep in general , which are the following:
Record book of invoices issued.
Record book of invoices received.
Investment property registration book.
Record book for certain intra-community operations.
The above books are required to comply with VAT regulations, but in relation to personal income tax the following books are required :
For self-employed workers in direct estimation :
Income and expense record book.
Investment asset registration book, where the assets acquired by the taxpayer that are classified as investments will be recorded one by one.
Book of records of provisions of funds and supplies, which must be kept by those self-employed professionals who receive provisions of funds (deliveries on account) and pay supplies from their clients. Supplies are expenses that self-employed professionals make and pay on behalf of or in the name of their clients.
For entrepreneurs in objective estimation:
Investment asset registration book (only if you deduct amortizations).
Sales and income record book (only holders of agricultural, livestock and forestry activities).
How to keep accounting books up to date?
The day-to-day life of a self-employed person or professional often relegates administrative tasks to the background, however it is advisable to follow the recommendations that Sage presents in the following infographic to keep accounting books up to date: