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Filings at the Trade Register
Company Changes in Romania and Trade Register Filings: the filings made at the Trade Register, a different set from the tax and accounting filings above.
Accounting Requirements for a Romanian Company and Deadlines
This guide shows who answers for a company's accounts, who may keep them, how to check an accountant, and what a small SRL files and when.
Short answer
The administrator answers for organising and keeping a Romanian company's accounts (art. 10(1) Law 82/1991, 2008 text). As a rule, a department led by a person with higher economic education keeps the books, or a CECCAR member does so under a services contract. The law reserves accounting work for clients to a registered expert contabil or contabil autorizat (art. 21(1) OG 65/1994).
ANAF (Agenția Națională de Administrare Fiscală, the tax administration) receives the filings below. Profit tax has its own guide, Romanian corporate income tax. We keep no books, run no payroll and prepare no returns.
Who answers for a Romanian company's accounts?
The administrator, or the person who has to manage the unit, is responsible for organising and keeping the accounts (art. 10(1) Law 82/1991). This guide cites the Accounting Law in its 2008 text, the version we read.
A CECCAR member may keep the books under a services contract (CECCAR, Corpul Experților Contabili și Contabililor Autorizați din România, is the Body of Expert and Licensed Accountants). Then responsibility for keeping them passes to the member, under the law and the contract (art. 10(4)). The administrator still signs the annual statements, as the year-end section below sets out.
Who answers for what
A Romanian company's accounts
The administrator
Answers for organising and keeping the accounts
Art. 10(1) Law 82/1991
Signs the annual statements
With the economic director, chief accountant or other authorised person (pt. 1.6 OMF 2.036/2025)
A CECCAR member under a services contract
Keeps the books and answers for keeping them
Art. 10(3), (4) Law 82/1991
Does the tax work inside the contract
Expert contabil, art. 6(a) OG 65/1994
A CCF tax consultant
Assistance and representation before the tax bodies, and the papers for appeals
Art. 3(1)(e), (f) OG 71/2001
RomaniaRegist appears in none of the three roles.
Who may keep the books of a Romanian company?
The Accounting Law names two routes. The table gives each, with its article.
The two routes to keep a company's books, Accounting Law, 2008 text. The table states the law and does not say which route suits a company.
| Route | Who does the work | What the law says | Source |
|---|---|---|---|
| Own department | A department led by the economic director, chief accountant or another authorised person, who must have higher economic education | As a rule, a separate department (art. 10(2), 2008 text) | Law 82/1991 art. 10(2) |
| Services contract | An individual or a firm authorised by law that is a CECCAR member | Accounting may be organised and kept under a services contract (art. 10(3)); responsibility for keeping the accounts passes to them (art. 10(4)) | Law 82/1991 art. 10(3), 10(4) |
| A founder keeping the books alone | Open: art. 10(2) says "as a rule" | No text read for this guide settles a founder acting alone | Law 82/1991 art. 10(2) |
Only persons entered in the CECCAR register may do accounting work for a client (art. 21(1) OG 65/1994). That means the work listed for the two titles (arts. 6 and 10 OG 65/1994). A company's own department under art. 10(2) Law 82/1991 is the carve-out. Exercising a function specific to either title without authorisation is a criminal offence, punished under the criminal law (art. 43(1)). This guide states no penalty and does not say which route suits a company.
What is the difference between an expert contabil and a contabil autorizat?
Both titles are entered in the CECCAR register. The expert contabil has the wider list of work (art. 6). The contabil autorizat has a narrower one (art. 10).
Expert contabil (chartered accountant)
The expert contabil keeps and supervises the accounts and signs the financial statements. Under an accounting services contract, the same person does tax work: preparing and filing tax returns and representing the client before the tax authorities. The expert contabil also does payroll records (art. 6(a), (e) OG 65/1994).
Contabil autorizat (licensed accountant)
The contabil autorizat can keep the accounts and prepare the work for the financial statements (art. 2(3) OG 65/1994). This accountant also does electronic personnel records and payroll (art. 10(c)).
What an unregistered person may not do
Exercising any function specific to either title without authorisation is a criminal offence (art. 43(1)). Our team holds neither title. We keep no books, run no payroll and prepare no returns for clients.
How do you check that an accountant is registered with CECCAR?
Five steps take you from a name to CECCAR's own register.
Ask for the name and the number · YOU
Ask the accountant or the firm for the name and the matriculation number (număr matricol). CECCAR's search has a field for the number (CECCAR page).
Open the members' register · CECCAR
Open the Tablou membri page (the members' register) on ceccar.ro and search by name.
Filter for the current year's visa · CECCAR
Switch on the filter for the current year's visa. A member card, visaed every year, proves membership (art. 21(1) OG 65/1994).
Look in the right section for a firm · CECCAR
The Tabloul Corpului has 8 sections. Expert-accounting firms and accounting firms each sit in a section of their own.
Read the yearly publication · OFFICIAL GAZETTE
The Tabloul is also published every year in the Official Gazette (Monitorul Oficial), Part I. CECCAR also offers a check of the validity of a member's record. This guide does not describe what it returns.
CECCAR states that its members' fees are not regulated (CECCAR page). This guide gives no figure and names no accountant.
Who may give tax advice or answer ANAF for the company?
Tax consultancy covers assistance and representation before the tax bodies (art. 3(1)(e) OG 71/2001) and the papers for appeals (art. 3(1)(f)). The law reserves it to persons in the active section of the CCF register, the Chamber of Tax Consultants (art. 8(6)). This guide carries one carve-out: an expert contabil's tax work inside an accounting services contract (art. 6(a) OG 65/1994).
Who does what:
- The administrator signs the statements and answers for the accounts.
- An expert contabil keeps the books and does the tax work inside the accounting services contract (art. 6(a) OG 65/1994). A contabil autorizat keeps the books. Tax work is not in the art. 10 list.
- A CCF tax consultant gives tax advice, represents the company before the tax bodies and handles appeals.
- We explain the statute and do none of the three.
From our practice
We keep a new company's filing calendar in step with the client's own CECCAR accountant. We explain what the Fiscal Code requires and when. The books, the returns and any tax opinion stay with the accountant and the tax consultant.
What does a small SRL file every month, quarter and year?
The dates below are statutory. Which filings apply depends on the company's tax regime and VAT status. This guide does not choose these for you. The table lists what exists.
Recurring filings of a small SRL, 2026 text of the Fiscal Code and the Fiscal Procedure Code, and the order for financial year 2025.
| Filing | When | Act | Source |
|---|---|---|---|
| Micro-enterprise tax, 1% of revenue | Quarterly: computed and paid by the 25th of the month after the quarter | Art. 51(1), 56(1) Fiscal Code | Fiscal Code |
| VAT return, form 300 | By the 25th of the month after the tax period. The period is the calendar month, or the quarter where the previous year's turnover did not exceed EUR 100,000 and there were no intra-EU acquisitions of goods | Art. 322(1)-(2), 323(1) Fiscal Code | Fiscal Code |
| VAT exemption ceiling (a threshold, not a filing) | 395,000 lei of annual turnover, since 1 September 2025 | Art. 310(1) Fiscal Code | Fiscal Code |
| Dividend tax, 16% | On a dividend paid to a Romanian company: declared and paid by the 25th of the month after payment | Art. 43(2) Fiscal Code | Fiscal Code |
| Payroll return, form 112 | Monthly, by the 25th of the month after the month of pay | Art. 147(1) Fiscal Code | Fiscal Code |
| SAF-T standard audit file, form 406 | Filed electronically; the deadline is set by an ANAF order | Art. 591(1)-(2) Fiscal Procedure Code | Fiscal Procedure Code |
| RO e-Factura | Between taxable persons established in Romania only an RO e-Factura invoice counts as an invoice; it is uploaded within 5 working days of issue from 1 January 2026 | Art. 319(11) Fiscal Code | Fiscal Code, ANAF Brașov summary |
| Annual financial statements | By 31 May of the following year (the next working day if 31 May is not one), for companies under Law 31/1990 | Pt. 3.1(1)(a), (3) OMF 2.036/2025 | OMF 2.036/2025 |
| Profit tax return, form 101 | By 25 June of the following year (see the 25 March or 25 June question below) | Art. 42(1), 45(214) Fiscal Code | Fiscal Code |
Three subjects here have guides of their own. The guide on taking dividends out of a Romanian SRL explains the dividend tax row. The RO e-Factura guide covers the invoicing rules. The beneficial owner register is not an accounting filing, and the beneficial owner register guide covers it.
A year of filings
Every month: the day of the month
- 25thVAT return, form 300, for the tax period (the month, or the quarter in the cases the filings table gives); payroll return, form 112; and, in the month after a dividend is paid to a Romanian company, the dividend taxArt. 323(1), 147(1), 43(2) Fiscal Code
Every quarter: the day of the month after the quarter
- 25thMicro-enterprise tax at 1% of revenue, computed and paidArt. 51(1), 56(1) Fiscal Code
Every year: months from 1 January of the following year
- 31 MayAnnual financial statements; the next working day if 31 May is not onePt. 3.1(1)(a), (3) OMF 2.036/2025
- 25 JuneProfit tax return, form 101Art. 42(1), 45(214) Fiscal Code
Within 60 days of the year end: the no-activity declaration, for a company with no activity since formationPt. 3.3(5) OMF 2.036/2025
The three bands run on their own scales and are not converted into each other. The dates repeat the filings table.
Does your company still need a VAT registration file? We prepare and file the application under your power of attorney. We promise no VAT code.
When are the annual financial statements due, and who signs them?
The rules below are those of the order for financial year 2025 (OMF 2.036/2025). An order for a later year is a separate text.
- A new company's first financial year starts on its date of formation (art. 27(4) Law 82/1991).
- A micro-entity does not exceed two of these limits: total assets 2,250,000 lei, net turnover 4,500,000 lei, 10 employees on average (pt. 2.1).
- The administrator signs the statements, together with the economic director, chief accountant or another authorised person (pt. 1.6).
- You file them with ANAF electronically only, on www.e-guvernare.ro, signed with a qualified digital certificate (pt. 1.8(1)).
- The deadline for companies under Law 31/1990 is 31 May of the following year, or the next working day when 31 May is not one (pt. 3.1(1)(a), (3)). 31 May 2026 was a Sunday, so the last day for financial year 2025 moved.
- A company with no activity since formation files a sworn no-activity declaration (form S1046) within 60 days of the year end instead (pt. 3.3(5)).
The micro-entity here is the accounting size class of the statements. It is not the micro-enterprise tax of the calendar above.
Is the profit tax return due on 25 March or 25 June?
The statute date is 25 June, applied from the return for 2026 by art. 45(214) (art. 42(1) Fiscal Code). So the 2026 return is due by 25 June 2027.
Where the 25 March and the 25 June come from: the Fiscal Code, a regional ANAF communiqué and an ANAF forms page.
| Source | What it says | Status |
|---|---|---|
| Fiscal Code, art. 42(1), applied from the return for 2026 by art. 45(214) | The annual profit tax return is due by 25 June of the following year | The statute; the 2026 return is due by 25 June 2027 |
| ANAF Cluj regional directorate, communiqué of 18 June 2026 | 25 June 2026 is the deadline for form 101 for the 2025 return | Confirms 25 June for the 2025 return |
| ANAF descriptive forms page for form 101 | Until 25 March of the following year | Superseded: ANAF's descriptive forms page has not been updated |
For the 2025 return, ANAF's Cluj regional directorate stated on 18 June 2026 that the deadline was 25 June 2026. This guide gives that date as the communiqué states it. 25 March still appears in the Code for a different case, the modified fiscal year. It does not set this return's deadline.
Does a small SRL need an audit or a half-year report?
A small entity is audited only above two of these limits: total assets of 16,000,000 lei, net turnover of 32,000,000 lei and 50 employees. The limits must be exceeded in two consecutive financial years (pt. 2.6(4) OMF 2.036/2025).
The half-year report at 30 June 2025 (forms S1027 to S1050, OMF 1194/2025) applied only to some entities. Those were entities whose previous-year net turnover exceeded the lei equivalent of EUR 1,000,000 (ANAF forms page). Companies formed in 2025 and companies in liquidation did not file it. That is the 2025 rule. This guide states none for 2026.
What payroll and employee-register rules apply once the company hires?
Payroll records for clients are CECCAR work (art. 10(c) and 21(1) OG 65/1994), so we run no payroll. The rules below are the employer's own obligations.
The employee register
Since 1 April 2025, employers keep the general employee register (Registrul general de evidență a salariaților) on the REGES-ONLINE web portal. It needs no ReviSal application and no .rvs files (Labour Inspectorate).
When a contract is registered
The employer registers a contract at the latest the day before work starts, whether or not that is a working day. An employer with no staff so far enters its data at the latest the day before its first employee starts (REGES questions and answers).
The monthly payroll return
Form 112 is the return on social contributions and income tax, with the nominal record of insured persons. It is due by the 25th of the month after the month of pay (art. 147(1) Fiscal Code).
Contribution rates
The employee's social security contribution (CAS) is 25% (art. 138(a)) and the health insurance contribution (CASS) 10% (art. 156). The employer's contribution for work insurance (CAM) is 2.25% (art. 2203(1)).
What happens if the company files nothing?
Two filing gaps make ANAF declare a company inactive. A missing accounting person is also a VAT risk criterion, as is a missing CECCAR contract where the books are outsourced.
Six months without a filing
ANAF declares a company inactive if it meets no filing obligation during a calendar half-year (art. 92(1)(a) Fiscal Procedure Code).
Statements five months late
From 1 January 2026, ANAF also declares a company inactive if it has not filed its annual statements within 5 months of the legal deadline (art. 92(12)(b)).
The VAT code
ANAF evaluates fiscal risk when it may cancel a VAT registration. One of its criteria is having no person designated to run the accounting. Where the accounting is outsourced, it is having no services contract with an active CECCAR member (Annex 6 pt. 3.1 to the VAT norms, in force 2026). For the other side of ANAF's VAT decisions, read why ANAF refuses VAT numbers and how to prepare the file.
A company that has not traded
Only a company with no activity since formation files the no-activity declaration, within 60 days of the year end (pt. 3.3(5) OMF 2.036/2025). The rules for a dormant company in Romania have a guide of their own.
How long must records be kept, and in which language?
Four rules, three of them from the 2008 text of the Accounting Law.
- Keep accounting books and supporting documents for 10 years from the end of the financial year in which they were drawn up (art. 25(1) Law 82/1991, 2008 text).
- Keep payroll statements for 50 years (same article).
- Draw up and publish the annual statements in Romanian and in lei (pt. 1.4 OMF 2.036/2025, financial year 2025).
- Keep the accounts in Romanian and in lei, and record foreign-currency operations in both lei and the currency (art. 3(1), (2) Law 82/1991, 2008 text). No source we read settles another language for management accounting.
We did not read later amendments to the Accounting Law. The 10 and 50 years are the 2008 text.
Official sources
- Accounting Law 82/1991: who answers, the two routes, language and currency, retention
- OG 65/1994 on the accounting profession: the two titles, the register, the offence
- OG 71/2001 on tax consultancy: assistance, representation, appeals
- CECCAR members' register page: search fields and register sections
- Fiscal Code, ANAF consolidation: returns, dates and rates
- Fiscal Procedure Code, ANAF consolidation: SAF-T and inactive taxpayers
- OMF 2.036/2025: annual statements for financial year 2025
- Annex 6 to the VAT methodological norms: high fiscal risk criteria
- ANAF page on the half-year report: scope by turnover, 30 June 2025
- ANAF Brașov summary of OUG 89/2025: RO e-Factura upload term
- Labour Inspectorate REGES-ONLINE page: the employee register since 1 April 2025
- REGES-ONLINE questions and answers: when a contract is registered
Frequently asked questions
Do I need a CECCAR accountant for a small Romanian SRL, or can I keep the books myself?
The Accounting Law names two routes. As a rule, a department led by a person with higher economic education keeps the books (art. 10(2) Law 82/1991). The other route is a services contract with a CECCAR member (art. 10(3)). No text we read settles a founder keeping the books alone, so this answer states the routes and does not choose.
Who is legally responsible if the accountant makes a mistake: me as administrator, or the accountant?
The administrator answers for organising and keeping the accounts (art. 10(1) Law 82/1991, 2008 text). Under a services contract with a CECCAR member, responsibility for keeping them passes to the member, under the law and the contract (art. 10(4)). This guide states no penalty and does not say who bears a given mistake.
Can my accountant give me tax advice or represent me before ANAF?
Tax consultancy is reserved to the active section of the CCF register (art. 3(1)(e), (f) and 8(6) OG 71/2001). That covers assistance and representation before the tax bodies and the papers for appeals. The carve-out is an expert contabil's tax work inside an accounting services contract (art. 6(a) OG 65/1994).
How do I check that an accountant is really registered with CECCAR?
A member card visaed every year proves membership, and the Tabloul Corpului is published yearly in the Official Gazette, Part I (art. 21(1) OG 65/1994). The CECCAR members' register page lets you search by name, by matriculation number and by the current year's visa.
What is the difference between an expert contabil and a contabil autorizat?
Both are entered in the CECCAR register (art. 21(1) OG 65/1994). The expert contabil keeps the accounts, signs the financial statements and does tax work inside an accounting services contract (art. 6(a)), plus payroll (art. 6(e)). The contabil autorizat keeps the accounts, prepares the work for the financial statements (art. 2(3)) and does payroll records (art. 10(c)).
What does a small SRL file every month, every quarter and every year?
VAT and payroll returns are due by the 25th of the month after the tax period or month of pay (art. 323(1), 147(1) Fiscal Code). Micro-enterprise tax is quarterly, by the 25th. Each year, the statements are due by 31 May or the next working day, and the profit tax return by 25 June. Which filings apply depends on your regime and VAT status.
Is the profit tax return (form 101) due on 25 March or 25 June?
It is due on 25 June (art. 42(1) Fiscal Code), applied from the return for 2026 (art. 45(214)). ANAF's Cluj regional directorate gave 25 June 2026 for the 2025 return. One ANAF page, the descriptive forms page for form 101, still prints 25 March. ANAF has not updated it.
When are the annual financial statements due, and who signs them?
The deadline is 31 May of the following year, or the next working day if 31 May is not one, for companies under Law 31/1990 (pt. 3.1(1)(a), (3) OMF 2.036/2025). The administrator signs together with the economic director, chief accountant or another authorised person (pt. 1.6). You file electronically only, on www.e-guvernare.ro, with a qualified digital certificate (pt. 1.8(1)).
My SRL has not traded yet: do I still file annual statements?
A company with no activity since formation files a sworn no-activity declaration (form S1046) within 60 days of the year end instead of the statements (pt. 3.3(5) OMF 2.036/2025). The rule is for a company with no activity since formation, and no other. Its accountant can tell you whether your company qualifies.
Does a small SRL need an audit or a half-year report?
A small entity needs an audit only above two of these limits: total assets of 16,000,000 lei, net turnover of 32,000,000 lei and 50 employees. The limits must be exceeded in two consecutive years (pt. 2.6(4) OMF 2.036/2025). The half-year report at 30 June 2025 was a 2025 rule. It applied only above EUR 1,000,000 of previous-year net turnover (ANAF forms page).
Can the books be kept in English or in euro?
You keep the accounts in Romanian and in lei (art. 3(1) Law 82/1991, 2008 text). You record foreign-currency operations in both lei and the currency (art. 3(2)). The annual statements are drawn up and published in Romanian and in lei (pt. 1.4 OMF 2.036/2025, financial year 2025). No text we read settles another language for management accounting.
What is SAF-T (form 406) and does my company have to file it?
SAF-T is the standard audit file, form 406. It is a declaration with information from the accounting and tax records. The Fiscal Procedure Code puts the duty to file it on the taxpayer, electronically (art. 591(1)). An ANAF order sets the deadline (art. 591(2)). This guide does not give the start date or the period for small taxpayers.
Do I need RO e-Factura for invoices to foreign clients?
The rule we read covers operations between taxable persons established in Romania. Only an invoice meeting OUG 120/2021 counts as an invoice (art. 319(11) Fiscal Code). From 1 January 2026 you upload an invoice within 5 working days of issue. This guide states no rule for customers abroad.
What happens if the company files nothing for six months?
ANAF declares a company inactive if it meets no filing obligation during a calendar half-year (art. 92(1)(a) Fiscal Procedure Code). From 1 January 2026 it also does so if the annual statements are 5 months late (art. 92(12)(b)). Having no person to run the accounting is also a VAT fiscal-risk criterion, as is having no CECCAR contract where the books are outsourced.
How long must accounting records and payroll statements be kept?
You keep accounting books and supporting documents for 10 years from the end of the financial year in which they were drawn up. You keep payroll statements for 50 years (art. 25(1) Law 82/1991, 2008 text). We did not read later amendments to the article.