Frequently asked questions

The bookkeeping method depends on the legal form and the volume of business. Capital companies are subject to the balance sheet basis; for sole traders, the statutory thresholds determine it. Thresholds are updated annually, so the current position must be assessed.

This is not a preference but a computable question. Expected turnover and profit, number of shareholders, liability preference and distribution plans are modelled together, and the decision follows a three-year comparison of total tax and premium burden.

The obligation depends on turnover thresholds and field of activity, and is updated by regulation. Moving voluntarily before the obligation arises is usually advantageous, as it allows the process to be set up without pressure.

Irregularity and special irregularity penalties, along with late payment interest, may apply. Mechanisms such as voluntary disclosure can mitigate the outcome, which is why any delay should be reported as soon as it is noticed.

Automation speeds up recording, reconciliation and classification. But establishing the true nature of a transaction, grounding the position in legislation and taking responsibility for the outcome remain with the professional. What changes is the nature of the work, not the need for it.

The fee depends on the type of books, the monthly volume of documents, headcount, field of activity and any additional services requested. Professionals are subject to the minimum fee tariff. We clarify the scope in the first meeting and work under a written engagement.

Invoices within the e-document regime arrive in the system automatically. For paper documents, digital sharing is sufficient; physical delivery is not required. We notify you of missing documents during the month.

Not when it is done properly. A handover record is prepared, books and documents are received, and e-filing and e-ledger authorisations are updated. The compliance position of prior periods is reviewed separately and any open risks are reported to you.