Article 30 of Commercial Code

1 - Commercial books must be free of any blank space, writing in the margins, erasure or interlineation in what is recorded therein. (2) Amended pursuant to Law No. 1 of 2024 Law Index 1259 Home Page Commercial Code Decree-Law No. 68 of 1980 promulgating the Commercial Code 2 - Before the journal and inventory books are used, every page thereof must be numbered and every sheet therein must be stamped by the notary public. 3 - The merchant shall submit these two books to the notary public within two months of the end of each financial year, for endorsement indicating their closure, in the merchant's presence and without retaining the two books with the notary public. If the pages of these two books are exhausted before the end of the financial year, the merchant must submit them to the notary public for an endorsement indicating this after the last entry. 4 - In the event of cessation of the commercial establishment's activity, the merchant or his heirs shall submit the two aforesaid books to the notary public for endorsement indicating this. 5 - Stamping and endorsement in the foregoing cases shall be without fees.