Decree Law 019 of January 2012, Anti-processing Law, states that it is no longer mandatory to register the accounting books in the Chamber of Commerce. Decree Law 019 amended the Commercial Code, in which it determined which books should be recorded.
The only books that must continue to be recorded in the respective Chamber of Commerce of each jurisdiction, according to article 28 of the Commercial Code, are the books of partners or shareholders’ registration and those of minutes of shareholders and partners’ meetings. Prior to the amendment, it was stated that accounting books should also be registered.
Now, if accounting books get lost, they must be rebuilt in books that do not have to be registered. If the remaining books get lost, they will have to be registered again in the Chamber of Commerce in order to rebuild them. In addition to the above, the registration of these books is obligatory and can be done in a virtual way.
Books that correspond to each company
- Books of shareholders’ registration and minutes of the shareholders’ meetings belong to joint-stock companies (anonymous, limited by shares and simplified shares). • Books of partners’ registration and minutes of partners’ meetings correspond to the remaining type of societies.
To take into account
- When required by law, books must have been registered in the competent authorities or entities in the place of their principal domicile, so that they can serve as proof. • In the case of books of establishments, these must be registered with the competent authority or entity of the place where the establishment operates, in the name of the economic entity and identifying them with the establishment’s logo. • Notwithstanding the provisions of other legal norms, auxiliary books do not need to be registered. • Only blank books can be registered. The registration of a new book, requires that the previous one is missing few pages to use or it should replace one because of foreign causes to the economic entity. • Continuous forms, removable sheets of books or continuous series of cards must be authenticated by a security seal imposed on each of them. • The competent authorities or entities may proceed to destroy books submitted for registration that have not been claimed after 4 months of registration. • There is an additional selling service of letter-size books. You can buy sheets, loose sheets, and continuous forms. In case you want the service at home, the books will be delivered to the business address reported by the merchant.
Documents in hand
- A photocopy of the identification document must be attached. • Photocopy of the professional identification of the public accountant or tax auditor in case of having it. If the company is not required to have a public accountant or tax auditor, it must present the completed books.