| Accounting
documents |
Years
to be maintained |
Original
Format |
Starting
date |
Law |
Business accounting
daily book, central book, inventory book. Of these three
books, the original must be kept. |
10 |
original |
Januari 1th that follows the
closing |
Art.9 §2 Yearly accounting
law |
Justifying documents:
these are the items to serve as proof in respect to third
parties. These are the items upon which accounting is
based. |
10 |
Original or copy |
Januari 1th that follows the
closing |
Art.6 §4 Yearly accounting
law |
Documents which don't serve as
proof in respect to third parties:
these are the items which do not reflect any direct dealings
with a third party. |
3 |
Original or copy |
Januari 1th that follows the
closing |
Art.6 §4 Yearly accounting
law
|
