(1) Every merchant is obliged to keep books such that they reflect the merchant’s business dealings and financial position in accordance with the principles of proper accounting. The bookkeeping must be of a nature permitting an external expert to gain an overview, within a reasonable period of time, of the enterprise’s business transactions and its position. It must be possible to track the business transactions in terms of their origination and their execution.
(2) The merchant is obliged to retain a true reproduction of the original commercial letters dispatched (copy, printout, duplicate or other reproduction of the letters’ wording on a writing medium, image carrier or other data carrier).