A) When stock records are mandatory
- Article 14, first paragraph (d) of Presidential Decree 600/1973 stipulates the obligation of enterprises to keep auxiliary stock records. Article 1, first paragraph, of Presidential Decree 695/1996, as last amended by Article 5 of Decree Law No. 146 of 21.10.2021, stipulates that the obligation to keep such records takes effect from the second tax period following the one in which for the second consecutive time both of the following conditions occur: