Korea Data

The EORI code must be requested by all economic operators of Member States that carry out customs activities.

The obligation to use the EORI has existed since 1 July 2009 and comes from Commission Regulation (EC) No 312/2009 of 16 April 2009.

The EORI is required regardless of whether the goods ...

When closing the accounting year, you must take into account non-deductible expenses .

Non-deductible expenses appear in your accounting, but obviously they do not have to be taken into account for tax calculations and corporate tax.

These are expenses that affect the company's current account ...

a self-employed person on sick leave
The New Self-Employed Workers Act 2017 has recently been approved, bringing new tax advantages and improvements to subsidised contracts.

Unfortunately, hiring a worker to replace a self-employed person on sick leave due to common or occupational illness does not ...

Benefits of deregistering as a self-employed person during vacation
Salaried workers have one month off per year and an extra payment coinciding with the holiday period (summer, Christmas, etc.). Self-employed workers do not have holidays. If they do not work, they do not get paid.
Taking days off ...

Commercial entities must present accounts and books in the Commercial Registry , so the accounting obligations are more than evident.

However, for associations and, in general, for non-profit entities , the presentation of accounting books and annual accounts ( income statement , balance sheet and ...

And this is not necessarily true, since a company can make a profit but not have liquidity because, for example, customers owe it money or because it is paying investments (not expenses) or because it has been reducing its debts.

And vice versa: the entity can close a financial year with a negative ...

Starting a business on your own or as a freelancer means assuming a series of formal obligations .

These are different depending on the nature and characteristics of each business, but there are minimum requirements that all self-employed persons must meet in relation to tax and Social Security ...

In addition, MK Asesores no longer uses paper documents and carries out all its processes electronically, especially the accounting of customer invoices.

From the office they give them access to Anfix so they can make their invoices from there and they have them at their disposal at that very ...

For the client, who has access to their advisor's reports at any time without having to travel.
For the advisor, who can access his client's data whenever and wherever he wants, thus optimising his working hours.
The advisor can use this time to provide better service to his clients and also, why ...

In addition, there is an indirect lack of qualified professionals in the tax, labour and corporate legal fields, which will possibly lead to a concentration of offices, or failing that, a greater increase in collaboration between them.

VICTOR: “worry” about the most and why?

ANTONIO: Perhaps, I ...