Does this item concern me?This item concerns everyone who has stocks as of 31 December relating to commercial activity.
Agricultural livestock should not be entered under this item, but under item 4.4.2.
You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.
If we ask for documentation, you must be able to document stocks through stock lists or similar. The documentation requirements are set out in the Bookkeeping Act and its associated Regulation No. 1558 of 1 December 2004.