Books and records, supporting documents (invoices, bank vouchers, bank statements, waybills, settlements, etc.), business papers (correspondence and e-mail correspondence), monthly and annual receipts from the cash register, data collection logs, start-up receipts, etc., inventory lists, etc., documents for asset purchases, payroll documents (time records, leave records, travel expense reports, etc.), other documents to the extent that they are relevant for the collection of taxes.
Corporations are required by the Business Code to keep the following documents in addition to those mentioned above: Opening balance sheets, annual financial statements including management reports, consolidated financial statements including group management reports, business letters received and copies of business letters sent.