The first of these is the obligation on Member States to implement the accounting system based on receipts and payments (cash accounting) for SMEs (which are defined at EU level as firms with a turnover of less than EUR 2 million), which will be a welcome incentive for the business sector.
Esimene kohustab liikmesriike lubama VKEdel kasutada laekumiste- ja väljamaksetepõhist (kassapõhist) raamatupidamisarvestust (ELis loetakse VKEdeks alla kahe miljonilise käibega äriühinguid). See peaks ettevõtlussektorit hästi motiveerima.