Simple accounting is not mandatory for any natural or legal person.
According to § 9 par. 2 of the Accounting Act, the following may keep accounts in the simple accounting system:
- a natural person who does business (has income according to § 6 par. 1 of the Income Tax Act) or performs other self-employed activity (has income according to § 6 par. 2 of the Income Tax Act), if they prove their expenses incurred to achieve, secure and maintain income for the purpose of determining the tax base according to the Income Tax Act and does not keep tax records
- civic associations and their organizational units with legal personality, organizational units of Matica slovenská with legal personality, associations of legal persons, communities of owners of apartments and non-residential premises, non-investment funds, hunting organizations and non-profit organizations providing generally beneficial services - at the same time they must not do business, must not be a subject of public administration and their income in the previous accounting period must not have exceeded the limit of EUR 200,000
- church and religious society, their bodies and church institutions with legal personality - they must not do business
Within simple accounting, we mainly perform these activities:
- processing of primary documents according to accounting procedures for simple accounting
- substantive and formal control of submitted documents
- assessment of tax eligibility of expenses
- keeping required books and records
- tax optimization
- ongoing consulting and consultations