To address concerns that an exemption from accounting duties could hamper internal organisation and reduce transparency and access to information, the EP made it clear that micro-entities must still be subject to the obligation to keep records that show the company’s business transactions and financial situation, "as a minimum standard".
Deputāti arī precizē, ka saglabājas mikrozuņēmumu pienākums iegrāmatot komercdarījumus un fiksēt finanšu stāvokli, lai nepasliktinātos darba organizācija un pārskatāmība.