Single-entry bookkeeping is not obligatory for any natural or legal person. According to § 9 section 2 of the Act on Accounting, in the system of single-entry bookkeeping, these subjects can account:
natural person, who is doing business (has an income according to § 6 section 1 of the Act on Income Tax) or exercises other self-employed gainful activities (has an income according to § 6 section 2 of the Act on Income Tax), if he demonstrates his costs spent on the achievement, securing and maintaining incomes for the purposes of determining tax base according to the Act on Income Tax and does not lead tax records.
civil organisation and its organisational units with legal personality, organisational units of the Maticka slovenská with legal personality, associations of legal entities, communities of landlords and nonresidential areas, non-investment funds, hunter organisations and non-profit organisations providing generally beneficial services - at the same time, they are not allowed to do business, they are not allowed to be a subject of public administration and their income must not overreach the treshhold € 200 000 in the previous accounting period.
church and religious community, their bodies and clerical institutions with legal personality - they must not do business.
Within conducting single-entry bookkeeping, we perform mainly these activities:
processing primary documents according to accounting procedure for single-entry bookkeeping
factual and formal review of the presented documents
reviewing of tax justification of costs
conducting of requested books and records
continuous advisorry and consultations
- elaboration of primary documents pursuant to the accounting procedures for single-entry bookkeeping
- factual and formal review of presented documents
- examination of tax justification of costs
- conducting requested books and evidence
- tax optimalization
- continuous advisorry and consultations