Source document (attaisnojuma dokuments)

A source document (attaisnojuma dokuments) is a document that proves a business transaction took place and contains the details required by Section 11(5) of the Accounting Law. The accounting records are built from the information in source documents.

Source documents are external or internal. An external one is prepared by the other party to the transaction, or by the business itself for handing to the other party, such as an invoice. Everything else is internal. Where a transaction has an external document, that document takes precedence.

The mandatory details are the document type, date, number, the issuer's name and registration number or taxpayer code, details of the other party, a description of the transaction and its value in money, and the signature of the person responsible unless the law allows an electronic confirmation or no signature.

Documents must be booked within 20 days after the end of the month in which they were received or issued. Micro-enterprise tax payers, sole traders and other self-employed people whose income in the previous year did not exceed EUR 300,000 may book them within 15 days after the end of the quarter. Ordinary source documents are kept for at least five years.