Accounting, bookkeeping and auditing activities; tax consultancy

This class includes:

• recording of commercial transactions from businesses or others
• bookkeeping activities for financial accounting and payroll accounting, etc.
• preparation or auditing of financial accounts
• examination of accounts and certification of their accuracy
• preparation of tax returns for individuals or enterprises
• accounting advisory activities and representation on behalf of clients before public administration (e.g. tax authorities and tax courts)
• duty and tax tariff calculation service activities

This class also includes:

• activities of invoicing services

This class excludes:

• publishing of accounting software, see 58.29
• computer programming of accounting software, see 62.10
• management consultancy on accounting systems, budgetary control procedures, see 70.20
• bill collection, see 82.91