Paper vs E-Docs for Sole Props: Tables by Business Type

Explanation. For a shop, physical information on the object itself is primarily mandatory: signboard and working hours. Documents for goods, contracts with suppliers, accounting documents, and most permit confirmations can be electronic, but the employee on site must be able to quickly show them. If the shop works through PRRO, paper books are generally not needed; if KURO/RK is used in cases provided by law, these are paper forms.

Explanation. For an online store, the key is not a folder in the office, but a properly executed electronic offer, identification of the seller, documents for ordering, payment, shipment, return, and evidence of providing the buyer with mandatory information. The Law on E-Commerce and the Law on Consumer Protection allow a fully electronic model if information is properly provided to the buyer.

Explanation. For a cafe or coffee shop, electronic document management is possible, but a completely "paperless" model rarely works due to employees' medical books and the need to keep access to documents regarding food products, suppliers, and safety at the facility. If there are no employees, there is much less paper, but staff medical books, where they exist, remain paper-based.

Explanation. For a warehouse, the main thing is confirmation of the right to the premises, origin and movement of goods, and for food products — also requirements for a market operator and traceability. If the warehouse is not a place for settlements with buyers, the requirements for the physical placement of consumer information will be less than in a shop. But during an inspection, the lack of quick access to documents for goods creates a risk just like in a shop.

Explanation. Delivery in itself does not create a general obligation to keep everything on paper. But if you execute a list of enclosures, acts of return, claims to the carrier or other operational documents on the operator's forms, in these specific situations paper appears. Otherwise, most documents can be electronic.

Explanation. For an employer Sole Proprietor, a written form of the employment contract is mandatory, because the employer is an individual. But the written form is not identical to a paper one: during martial law, the law explicitly allows concluding an employment contract in the form of an electronic document with the consent of the employee and the employer. An employee cannot be allowed to work without a contract, order/directive, and notification to the State Tax Service.

Explanation. It is exactly for a Sole Proprietor without employees and without specially regulated activities that the "completely paperless" model is the most realistic. If there is no shop, food production, medical books, KURO/RK, and special paper forms, then the entire workflow can be electronic. But this only works if the archive is truly complete and documents are kept for the required period.