Mandatory accounting books
The Código de Comercio requires every merchant to keep a journal, a general ledger and an inventory book. We set them up for you, page-numbered and in order, ready to use and stamp. Without them, or without the stamp, your accounting has no legal backing in a tax audit or a lawsuit.
Requesting a quote doesn't commit you to anything
- You tell us about your case. It's free.
- We send you the price in writing, within 1 to 3 hours.
- You decide. If it works for you, we start. If not, you delete it with one click and pay nothing.
No one will pressure you. Your information is used only for your case.
Is it for you?
If any of these sounds like you, this procedure is for you.
- Merchants, firmas personales (registered sole proprietorships) and companies that need their mandatory accounting books in order: because they're facing a tax audit, because they were just formed and are starting operations, or because they never set them up properly
What's included and what isn't
Everything clear from the start. No fine print.
Includes
- Setup of the journal in line with the Código de Comercio.
- Setup of the general ledger.
- Setup of the inventory and balance sheet book.
- Page numbering and ordering as the rules require.
- Books ready to use and to take for stamping.
- Guidance on which books need the Registro's stamp.
Does not include
- Handling the stamping at the Registro Mercantil (that's the Stamping of accounting and minutes books procedure; we coordinate it separately with its official registry fee).
- The Registro's official registry fee for stamping.
- The period's accounting if it isn't up to date (it has to be brought current first).
- Special books for regulated industries (liquor or others).
- Legal advice.
What you need
Check off what you already have. You don't need everything to request your quote.
You have 0 of 5.
- Your company's current RIF (Venezuelan tax ID)
- Your company's articles of incorporation and bylaws (documento constitutivo)
- Accounting information for the period (transactions, balances)
- Your previous books, if you have them, on hand
- Your contact details to coordinate
How the process works
You do very little. We take care of the rest. The whole process: on average, 3 to 5 business days.
- Step 1
We review what you need
We look at which books you need and the period to cover.
We do this - Step 2
We set up your books
We prepare the journal, the general ledger and the inventory book with your information.
We do this - Step 3
We number the pages per the Code
We number and organize the pages in line with the Código de Comercio.
We do this - Result
Done
We deliver them ready to use and, if you ask, we coordinate stamping at the Registro.
You receive it
Once we have your accounting information.
What it costs and how to pay
Clear from the start.
Our fee: we do all the work for you.
How you pay: You pay once, when we start. In dollars, in bolívares at the official BCV exchange rate, or with Cashea.
How is your investment calculated?
Your investment depends on how many books and the period covered. What you pay us, professional fees from $65 to set up your mandatory accounting books. It goes up depending on how many books there are and how long a period they cover
What's paid to the government, if they also need to be stamped, the Registro Mercantil charges an official registry fee for stamping, paid separately; setting up the books itself carries no government fee The accountant gives you the exact figure before you pay anything, no strings attached.
FAQ
What happens if I don't keep the books?
It's a violation that carries penalties, and it leaves you with no backing in a tax audit or a lawsuit. Without books, your word counts for nothing in front of SENIAT.
Which ones are mandatory?
The journal, the general ledger and the inventory book (art. 32 of the Código de Comercio).
How much does it cost?
The professional fee, from $65, covers setting up the three books and putting them in order; stamping at the Registro Mercantil is coordinated separately with its official registry fee.
Do they have to be stamped?
The journal and the inventory book do, at the Registro Mercantil, before you use them (art. 33). The general ledger doesn't.
Can they be digital?
You can keep them in a system, but the ones the law requires to be stamped must exist on paper; we'll guide you.
About this procedure
Article 32 of the Código de Comercio is clear: every merchant must keep its accounts in Spanish in three books, the journal, the general ledger and the inventory book. It's not optional, and it's not for show: these books are your company's legal backing. In a tax audit by SENIAT (Venezuela's tax and customs authority), a loan application or a commercial lawsuit, those books are the proof that your accounting exists and is serious. Not having them, or keeping them poorly, is a violation that carries penalties.
And there's a detail many people don't learn until it happens to them: article 33 states that the journal and the inventory book can't be put into use until they've been presented and stamped at the Registro Mercantil where the company's file is kept. In other words, it's not enough to buy the book and start writing: they have to be stamped to be valid. The general ledger doesn't need a stamp, but you still have to keep it.
This service is the setup of your mandatory accounting books: we prepare them with your information, page-numbered and organized as the law requires, ready to use. An honest heads-up so you don't pay twice: if you also need someone to take them to the Registro Mercantil for stamping, that's the Stamping of accounting and minutes books procedure; we coordinate it for you and tell you the Registro's official registry fee separately. Prices start at $65 and depend on how many books you need and the period they cover; the accountant confirms the exact figure before we start, no strings attached.
Legal framework and important notes
Código Orgánico Tributario (Organic Tax Code) · Código de Comercio (Commercial Code)
- The Código de Comercio (art. 32) requires keeping the journal, the general ledger and the inventory book
- The journal and the inventory book must be stamped at the Registro Mercantil before use (art. 33)
- This service covers setting up the books; stamping and its official registry fee are handled separately as the Stamping of accounting and minutes books procedure
We guarantee our service, not what the agency decides. If something depends on them, we tell you clearly and in time.
Is your case different?Ask us, message us on WhatsApp or book a free consultation. A real person answers you.