01
The distinction in summary
Art. 2214 of the Civil Code requires a commercial entrepreneur to keep the journal book, the inventory book and any other accounting records required by the nature and size of the business, as well as the orderly retention of letters, telegrams and invoices received and sent.
Art. 2215-bis allows these books to be created and kept using digital tools, provided the entries remain always accessible and constitute primary and original information; this distinguishes records subject to formal obligations from other management documentation kept for operational purposes.
02
Who is obligated and what applies additionally to companies
The mandatory records under Art. 2214 apply to every entrepreneur carrying out commercial activity, except small entrepreneurs. For limited liability companies, Art. 2478 adds specific corporate books - members' decisions, directors' decisions, board of auditors' decisions - kept by directors or auditors, which supplement, without replacing, the general accounting records.
03
How to organize verification
Steps
- Map which records are legally mandatory (journal book, inventories, corporate books) versus internal management documentation
- Check the required keeping methods: sequential numbering and, where required, stamping or authentication
- For digital record-keeping, ensure permanent accessibility and apply a timestamp and digital signature at least annually
- Assign keeping responsibility: directors for the decision books, auditors for the board of auditors' book
- Schedule the annual preparation of the inventory and its signing within the set timeframes
04
Hypothetical example
A limited liability company (hypothetical example) keeps the journal book and the inventory book as required by Art. 2214, plus the members' and directors' decision books under Art. 2478. Daily management data remains distinct from mandatory records, but letters, telegrams and invoices must still be kept in order for each transaction.
05
Checks to carry out
- Does the journal book record transactions day by day?
- Is the inventory prepared at the start of business and renewed every year?
- Are records kept digitally always accessible?
- Is a timestamp and digital signature applied at least once a year?
- Are records retained for ten years from the last entry?
06
How to structure information with a software partner
To support this distinction, a company can configure - or ask a software partner to configure - an information structure that separates records subject to legal obligations from management data, keeping traceability, sequential numbering and permanent accessibility for the former. It is an operational choice to define clear roles (who records, who applies the digital signature, who verifies the timestamp) and to plan periodic review, without this being an obligation arising from the software itself.
07
Frequently asked questions
The following answers only clarify what is already stated in the article, based on the cited Civil Code articles.
08
Next step
Check with your professional advisor which of your company's records fall under the obligations of Art. 2214 and which remain management documentation, and use the checklist to organize digital record-keeping under Art. 2215-bis.
FAQ
Frequently asked questions
Are letters and invoices received mandatory accounting records?
No, but Art. 2214 requires them to be kept in order for each transaction along with copies of those sent; they are not equivalent to the journal book or the inventory.
Does digital record-keeping replace numbering and authentication?
The obligations of sequential numbering and authentication, where required, are fulfilled through a timestamp and digital signature applied at least once a year.
Do a limited liability company's corporate books replace the records under Art. 2214?
No, Art. 2478 requires them in addition to the books and accounting records prescribed by Art. 2214, not as a replacement.
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