Module 120 min2252 wordsFree — no account
Who has to keep books, and from when that duty really applies
Dated official sources, and the contents this module links to · 1 section
Official sources
- Fiscal Code section 141, bookkeeping duty of certain taxpayers — subsections 1 and 2 — verified on September 22, 2026
- Commercial Code section 241a, release from the duty to keep books and draw up an inventory — verified on September 22, 2026
- Fiscal Code section 147, rules on the retention of records — subsections 2 to 5 — verified on September 22, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Total turnover in a calendar year (section 141) — more than 800,000 €
gesetze-im-internet.de · 2026 rules - Profit from trade in a financial year — more than 80,000 €
gesetze-im-internet.de · 2026 rules - Financial years for the sole trader's exemption — 2 financial years
gesetze-im-internet.de · 2026 rules - Books, inventories and annual accounts — 10 years
gesetze-im-internet.de · 2026 rules - Accounting vouchers — 8 years
gesetze-im-internet.de · 2026 rules - Other records — 6 years
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.