On 14 September, a new ordinance on the conduct of the tax revenue and expense ledger was published in the Journal of Laws. In accordance with the provisions of the Regulation, the new regulations came into force the day after they were announced, ie on 15 September. For entrepreneurs, this date is not of major importance, as the new regulations came into force retroactively. The new regulation already applies to the income obtained from January 1, 2018.
The introduction of the new provisions retroactively was probably possible because the government recognized all changes as changes that improve the situation of entrepreneurs. What are the changes that await us in the area of keeping the book?