However, good software can make our lives easier. The presentation of accounting books since the approval of Law 14/2013 on Entrepreneurs must be done electronically , so we can russian phone number whatsapp use the Legalia program of the Commercial Registry , although it is undoubtedly much more practical to generate the books with any Sage accounting program that speeds up the procedure for electronic legalization of accounting books.
What books are business owners required to legalize?
All books that entrepreneurs must keep must be submitted for legalization in the Commercial Registry , electronically, within four months following the end of the fiscal year . The books that entrepreneurs are required to submit are:
Online legalization facilitates document management in companies since, according to the General Tax Law (art. 66 to 70) , accounting books and other mandatory registration books in accordance with the applicable tax regulations (IRPF, VAT, IS, etc.), as well as the documentary supports that
the annotations recorded in the books (including computer programs and files and any other supporting document that has fiscal significance),
must be kept for at least four years from the date of completion of the voluntary deadline for filing the corresponding declaration or self-assessment, which is the period during which the Tax Agency has the right to check and investigate and, consequently, to settle tax debt.
At Sage, we have created the following infographic so that we can quickly see in a visual way everything we need to know about the legalization of company accounting books .