According to the Accounting Law, in effect since 01.01.2016.
(Promulgated in State Gazette issue 95 from the 8th of December 2015, amended and annexed State Gazette issue 95 from the 29th of November 2016, amended and annexed in State Gazette issue 97 from the 6th of December 2016)
Current accounting reporting, accounting documents, accounting information and accounting systems.
Article 6, paragraph 7. Upon payment of public and private state and municipal obligations arising under and pursuant to a law, it is assumed that the business operation is documentarily justified when a corresponding payment document for the payment is present.