Bookkeeping obligations: KPiR, flat-rate records, and documentation
What you must keep and for how long, what flat-rate record-keeping looks like, and when an accounting office pays off.
1 / 6
KPiR — the Revenue and Expense Ledger
If you're taxed on the progressive scale or with the flat tax, you keep a KPiR — a record of revenue and costs, on the basis of which you calculate taxable income. Every entry has to be documented (an invoice, a receipt, or an internal voucher in justified cases).