We explain how to legalize your accounting books electronically.
All books that business owners are required to keep must be completed electronically and must be submitted for legalisation at the Commercial Registry.
Filing must be done electronically in the registry within four months following the end of the fiscal year.
Start of marked textSHARE IT! These are the accounting books that a company must legalize in the Commercial Registry electronically.End of marked text
Accounting books are legalized so that accounting records cannot be altered after they have been legalized , and therefore have probative value before courts or public bodies.
Once the books have been legalized, their custody is the responsibility of the entrepreneur.
Which books must be legalized in the Commercial Registry?
Every entrepreneur must keep the following books, which must be legalized in the Commercial Registry.
An inventory book and Annual Accounts (Art. 25 Commercial Code).
A Daily Book (Art. 25 Commercial Code).
A book of minutes of the general meetings and of canadian healthcare and medical email list the collegiate bodies of the company (Art. 26 Commercial Code and 106 RRM).
A Register of Registered Shares (Public Limited Companies).
A Register of Partners (Limited Companies) book (art. 27 and 28 CCo).
Contract Registry Book (Only Sole Proprietorship Companies) (art. 16 LSC).
How to legalize accounting books electronically?
Article 18 of Law 14/2013 of September 27, 2013, known as the “Entrepreneurs Law”, modified the procedure for legalizing official books , so that books can only be legalized once they have been completed in electronic format .
For online legalization through the Legalia program, we must have a recognized certificate (digital signature) and be registered as a user of the College of Registrars website.
Once all the book details have been filled in, you must enter the submission platform on the College of Registrars' website, accessing with a certificate, and then follow the steps detailed in the help manual for the electronic submission of books.
Once the books have been received by the Registry, the latter will proceed to process them, sending electronically a certificate of having proceeded to legalise them on the date indicated in their presentation. Alternatively, the person will be informed, in the same way, that the presentation has been classified as defective, if applicable.
