Micro-undertakings have no obligation to prepare notes to financial statements or management reports
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Date25 Sep 2014
This is the outcome of an amendment of the existing accounting bill. The amended accounting bill transposes the European Commission Accounting Directive of 26 June, 2013 (hereinafter referred to as...
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Settlement of operations on a foreign currency account
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Date07 Aug 2014
In order to determine exchange differences on a foreign currency account, the inflow and outflow of foreign currency needs to be valued. As a rule, for the purposes of this...
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Date of issuing an invoice in the case of delivery of goods
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Date17 Apr 2014
An invoice should include the following: the date of issuing, the date of executing or finalising the delivery of goods, when you performed the service and the date of receiving...
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Expenditure on small snacks are a tax expense
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Date27 Nov 2013
Expenses of businesspeople for small snacks and drinks (such as cookies, crackers, sandwiches, coffee, tea, water and juice) are deductible, regardless of whether they are served during discussions with partners...
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