53. Must reports from political parties and/or candidates include information on itemized income?

(4) The Central Electoral Commission elaborates and approves forms for the annual reports on the financial management, which must contain information regarding:
a) the goods and incomes of the political party, including the grouping of these incomes by types;
b) all donations offered to the political party, including the amount donated, the identity of the donor (full name / surname, name and organizational form), domicile / headquarters and occupation / place of work or type of activity;
Source: Art. 29(4), Law on Political Parties, 2007 (amended 2020)

1. Political parties and electoral blocs, initiative groups and independent candidates, in the case of parliamentary and presidential elections, shall submit to the Central Electoral Commission, within 3 days of the opening of the account with the words "Electoral Fund" and, subsequently, weekly , a report on the accumulated funds and the expenses made in the electoral campaign, both in electronic format and on paper, under the signature of the responsible persons. The model report is approved by the Central Electoral Commission and contains the following information:
a) the identification data of the natural or legal person who donated financial mean,
b) the list of all donations received, including the nature and value of each donation in cash, goods, objects, works or services;
c) the total value of donations and the number of donors;
Source: Art. 43(1), Electoral Code, 1997 (amended 2020)