{"id":2365,"date":"2025-09-22T14:26:52","date_gmt":"2025-09-22T12:26:52","guid":{"rendered":"https:\/\/www.drokros.com\/what-does-the-law-require-a-company-to-store-at-its-registered-office\/"},"modified":"2025-09-22T14:26:52","modified_gmt":"2025-09-22T12:26:52","slug":"what-does-the-law-require-a-company-to-store-at-its-registered-office","status":"publish","type":"post","link":"https:\/\/www.drokros.com\/en\/what-does-the-law-require-a-company-to-store-at-its-registered-office\/","title":{"rendered":"What does the law require a company to store at its registered office?"},"content":{"rendered":"<h1 data-start=\"76\" data-end=\"143\"><\/h1>\n<p data-start=\"145\" data-end=\"458\">A company&#8217;s registered office is not just an officially registered address in the company register. The registered office is the &#8220;official home&#8221; of the company, with a number of legal obligations attached to it. One of the most important of these is that <strong data-start=\"355\" data-end=\"455\">the company must keep and make available certain records and documents at its registered office.<\/strong>  <\/p>\n<h2 data-start=\"460\" data-end=\"486\">\ud83d\udccc Legal background<\/h2>\n<p data-start=\"487\" data-end=\"624\">The obligation to  <strong data-start=\"507\" data-end=\"607\">2006. Act V of 2007 on company registration, court proceedings and winding-up (Ctv.)<\/strong>  is determined by.<\/p>\n<ul data-start=\"625\" data-end=\"747\">\n<li data-start=\"625\" data-end=\"747\">\n<p data-start=\"627\" data-end=\"747\"><strong data-start=\"627\" data-end=\"644\">Ctv. 7. \u00a7 (1)<\/strong>  states:<br data-start=\"654\" data-end=\"657\">&#8220;The company must provide access to the documents required by law at its registered office.&#8221;<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"749\" data-end=\"931\">This means that the authorities, such as the tax authorities (NAV), are entitled to check whether the documents that must be kept are actually available at the head office.<\/p>\n<h2 data-start=\"933\" data-end=\"989\">\ud83d\udcc2 What documents must be kept at the head office?<\/h2>\n<ol data-start=\"991\" data-end=\"2024\">\n<li data-start=\"991\" data-end=\"1134\">\n<p data-start=\"994\" data-end=\"1134\"><strong data-start=\"994\" data-end=\"1053\">Articles of association, memorandum and articles of association of a company<\/strong><br data-start=\"1053\" data-end=\"1056\">&#8211; These documents contain the basic rules for the operation of the company.<\/p>\n<\/li>\n<li data-start=\"1136\" data-end=\"1276\">\n<p data-start=\"1139\" data-end=\"1276\"><strong data-start=\"1139\" data-end=\"1180\">Documents proving registration at the Companies Court<\/strong><br data-start=\"1180\" data-end=\"1183\">&#8211; The company certificate, registration order and all documents relating to the company register.<\/p>\n<\/li>\n<li data-start=\"1278\" data-end=\"1454\">\n<p data-start=\"1281\" data-end=\"1454\"><strong data-start=\"1281\" data-end=\"1325\">Licences and operating licences<\/strong><br data-start=\"1325\" data-end=\"1328\">&#8211; If the business requires a special licence (e.g. catering, construction, pharmaceuticals).<\/p>\n<\/li>\n<li data-start=\"1456\" data-end=\"1717\">\n<p data-start=\"1459\" data-end=\"1717\"><strong data-start=\"1459\" data-end=\"1516\">Documents related to bookkeeping and accounting<\/strong><br data-start=\"1516\" data-end=\"1519\">&#8211; According to the Accounting Act (Act C of 2000), this includes general ledgers, accounts, supporting documents.<br data-start=\"1625\" data-end=\"1628\">&#8211; These can be stored electronically, but access must be provided at the head office.<\/p>\n<\/li>\n<li data-start=\"1719\" data-end=\"1890\">\n<p data-start=\"1722\" data-end=\"1890\"><strong data-start=\"1722\" data-end=\"1764\">Official correspondence, official documents<\/strong><br data-start=\"1764\" data-end=\"1767\">&#8211; All official documents that concern the company (e.g. NAV notifications, court documents, municipal decisions).<\/p>\n<\/li>\n<li data-start=\"1892\" data-end=\"2024\">\n<p data-start=\"1895\" data-end=\"2024\"><strong data-start=\"1895\" data-end=\"1937\">Management, decision-making documents<\/strong><br data-start=\"1937\" data-end=\"1940\">&#8211; Minutes of general meetings, book of decisions, decisions of the executive officer.<\/p>\n<\/li>\n<\/ol>\n<h2 data-start=\"2026\" data-end=\"2054\">\u2696\ufe0f Why is this important?<\/h2>\n<ul data-start=\"2055\" data-end=\"2447\">\n<li data-start=\"2055\" data-end=\"2162\">\n<p data-start=\"2057\" data-end=\"2162\"><strong data-start=\"2057\" data-end=\"2071\">Compliance<\/strong>: during an inspection, if the necessary documents are not available at the head office, the company may be fined.<\/p>\n<\/li>\n<li data-start=\"2163\" data-end=\"2253\">\n<p data-start=\"2165\" data-end=\"2253\"><strong data-start=\"2165\" data-end=\"2179\">Authenticity<\/strong>: documents kept at the head office prove that the company is operating properly.<\/p>\n<\/li>\n<li data-start=\"2254\" data-end=\"2447\">\n<p data-start=\"2256\" data-end=\"2447\"><strong data-start=\"2256\" data-end=\"2287\">In the case of a registered office service<\/strong>: if the company uses a registered office service provider, the service provider must ensure the receipt and safekeeping of the documents &#8211; but the responsibility lies with the company management.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"2449\" data-end=\"2466\">\ud83d\udcdd Summary<\/h2>\n<p data-start=\"2467\" data-end=\"2712\">A company&#8217;s headquarters must not only have a signboard, but also have access to the most important documents. According to the provisions of <strong data-start=\"2564\" data-end=\"2577\">\u00a7 7 of the Ctv<\/strong>, the authorities can check this, and in case of a deficiency, the company may face a fine or even the risk of being deleted. <\/p>\n<p data-start=\"2714\" data-end=\"2906\">\ud83d\udc49 <strong data-start=\"2719\" data-end=\"2752\">Dr. Tam\u00e1s \u00d6kr\u00f6s Law Office<\/strong> regularly helps its clients to ensure that their domiciliation, record keeping and legal compliance is as secure as possible.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A company&#8217;s registered office is not just an officially registered address in the company register. The registered office is the &#8220;official home&#8221; of the company, with a number of legal obligations attached to it. One of the most important of these is that the company must keep and make available certain records and documents at [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2366,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[114],"tags":[],"class_list":["post-2365","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.drokros.com\/en\/wp-json\/wp\/v2\/posts\/2365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.drokros.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.drokros.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.drokros.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.drokros.com\/en\/wp-json\/wp\/v2\/comments?post=2365"}],"version-history":[{"count":0,"href":"https:\/\/www.drokros.com\/en\/wp-json\/wp\/v2\/posts\/2365\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.drokros.com\/en\/wp-json\/wp\/v2\/media\/2366"}],"wp:attachment":[{"href":"https:\/\/www.drokros.com\/en\/wp-json\/wp\/v2\/media?parent=2365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.drokros.com\/en\/wp-json\/wp\/v2\/categories?post=2365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.drokros.com\/en\/wp-json\/wp\/v2\/tags?post=2365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}