How accounts must be kept in carrying out individual activity under an individual activity certificate?

In carrying individual activity under an individual activity certificate, you must fill in the accounting ledger of income-expenses of individual activity of a natural person. If you use a cash register*, then you must fill in a ledger of cash register transactions of a cash register.

If you have chosen to consider as allowable deductions 30% of income from individual activity that was received/earned, then you are not obliged to fill in sections of the income-expense accounting ledger that are related to expenses.

If you are engaged in several different types of individual activity, you may choose to fill in one income-expense accounting ledger, where records of income and expenses of all types of individual activity carried out are kept, or may choose to fill in separate income-expense accounting ledgers according to different types of individual activity.

* You must use a cash register if you carry out individual trading activity (trade in foodstuffs and other goods) under an individual activity certificate in buildings or premises, as well as in kiosks, wagons, mobile homes, shop on wheels, i.e. when you trade indoors.