Maintaining value added tax (VAT) at the rate of 5% applicable from the beginning of 2018. The legislative decree establishes the obligation to pay VAT, as well as the maintenance and supply accountability for all producers and suppliers of goods and services. The firm, registered and non-registered as VAT payers must keep accounting records according to international standards of financial, balance. For example, the balance sheet, statement of profit and loss, implement asset accounting, inventory and stocktaking, and prepare financial reports, including reports on the conducted and received by the payments made to the procedures for sales, income and expenses of the company.