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  • Is my business required to keep accounts?

    Yes, all businesses are required to keep accounts.

    There are two main categories of businesses:

    • SMEs, which are required to keep full, double-entry accounts, but can opt for an abbreviated scheme
    • large businesses, which are required to submit their annual accounts in accordance with the full scheme

    More info:

  • How long do I have to keep accounting documents?

    The accounting documents – and all documents on the basis of which the amount of taxable income can be determined – must be kept for the 10 years (or the 10 financial years) following the taxable period to which they relate.