Inventory management is a complex activity from an operational perspective and depends on many aspects such as the specifics of the activity, the degree of perishability of the products or the legal regulations applicable to the marketing method. In addition, economic agents must know what are the fiscal aspects to be taken into account when managing the stocks they hold and what rules and restrictions apply from the perspective of the deductibility of expenses. Last but not least, you have to take into account the news brought by the SAF-T reporting in this area.