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

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

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