bookkeeping

Bookkeeping Services in Romania for Foreign-Owned Companies

Your Romanian SRL's books kept, its returns filed on the statutory dates and each month explained in English, by CECCAR-registered accountants.

  • Kept by CECCAR-registered accountants
  • Every return with its form number and deadline
  • RO e-Factura within 5 working days, from 1 January 2026
  • Monthly report in English
A laptop, a cup and box files on a tidy office desk

The mandatory books are the journal, the inventory register and the general ledger (art. 20 Law 82/1991).

Bookkeeping for a Romanian SRL, run from abroad

We keep the monthly books of a Romanian SRL or branch, file the returns and close the year, as English-speaking accountants in Romania. A company keeps its own accounts (art. 1(1) Law 82/1991) and may hand them only to its own department or to a CECCAR member under contract (art. 10(3)).

It is built for owners abroad with no Romanian-speaking staff: a new company (start with what a foreign founder signs and files to open a Romanian SRL), a company bought from stock, or one changing accountant. The annual financial statements are drawn up in Romanian and in lei (OMF 2.036/2025, Annex 1 pt. 1.4); the English report is ours.

What's included

Eight parts of one monthly contract. Not included: stand-alone tax advice (CCF work, art. 7 OG 65/1994), statutory audit, legal drafting and a registered office.

Monthly booking of primary documents

Sales and purchase invoices, bank statements, contracts and expense documents, booked every month into the company's own accounts.

The statutory books

Registrul-jurnal (journal), Registrul-inventar (inventory register) and Cartea mare (general ledger) (art. 20), plus the balanța de verificare (trial balance), drawn up at least once a year (art. 22).

VAT, SAF-T and tax returns

Returns 300, 390, 394, D406, micro or profit tax and 112, filed inside the accounting contract (art. 6(a) OG 65/1994). Registration is our VAT registration service.

RO e-Factura handling

Invoices to Romanian customers uploaded within 5 working days, the term since 1 January 2026 (OUG 89/2025). Set-up is our SAF-T and e-Factura service.

Payroll for your own staff

Where the company employs anyone: REGES-Online entries, payslips and form 112, as accounting work (art. 6(e) OG 65/1994).

Year-end statements

The situații financiare anuale (annual financial statements), signed by the CECCAR-registered accountant beside the administrator (OMF 2.036/2025 Annex 1 pt. 1.6) and filed by 31 May.

ANAF correspondence in SPV

ANAF's acts arrive in SPV (Spațiul Privat Virtual), its free online account; our accountant answers under a power of attorney (art. 18 Fiscal Procedure Code).

Monthly report and compliance watch

A month-end report in English, plus a watch on the dates that cost the micro regime, the VAT code or the company itself.

Who may keep a Romanian company's books

Only persons on CECCAR's Tabloul Corpului, published every year in Monitorul Oficial, Part I, may practise (art. 21(1) OG 65/1994). A company with no accountant designated, including no contract with an active CECCAR member, meets an ANAF VAT risk criterion (VAT norms, Annex 6 pt. 3.1).

The two lawful routes for keeping a Romanian company's books, and who answers for what in each.
RouteWhoWho answers for keeping the booksStatute
In-house departmentthe company's own staff, led by a person with higher economic educationthe companyart. 10(2) Law 82/1991
Services contracta CECCAR member, person or firmthe provider, under the law and the contractart. 10(3), 10(4) Law 82/1991
The administrator, in both routesthe company's administratorkeeps the duty to organise the accountsart. 10(1) Law 82/1991
Anyone elsea person not on the Tabloulnot lawful: unauthorised practice is a criminal offenceart. 43(1) OG 65/1994

Sources: Law 82/1991, art. 10(1) to (4), 2008 republication; OG 65/1994, art. 21(1), 43(1), amendments to 2017.

How onboarding and the monthly cycle work

law a term set by law or an official rule

once, at onboarding

  1. 1

    Status check from public registers

    Our accountant

  2. 2

    Accounting services contract

    Your administrator and our accountant

  3. 3

    Power of attorney and SPV access

    Your administrator; ANAF

  4. 4

    Handover from the previous accountant

    Previous accountant; our accountant

    • law missing documents reconstituted within 30 days

the recurring cycle

  1. 5

    Monthly documents in, booked

    Client; our accountant

    • law RO e-Factura within 5 working days
  2. 6

    Monthly returns filed

    Our accountant; ANAF

    • law 300, 390 and 112 by the 25th
    • law D406 by the last calendar day of the month after the period
  3. 7

    Quarterly tax

    Our accountant; ANAF

    • law micro-enterprise tax by the 25th after each quarter
    • law profit tax by the 25th after quarters I to III
  4. 8

    Year end

    Our accountant, the administrator, the shareholders

    • law statements by 31 May
Steps 1 to 4 run once; steps 5 to 8 repeat on their statutory dates.
  1. Status check from public registers

    From the CUI we read the public inactive-taxpayer register (art. 92(11) Fiscal Procedure Code), the filed balance sheets and the VAT status.

  2. Accounting services contract

    Keeping the books passes to our CECCAR-registered accountant (art. 10(4) Law 82/1991); organising them stays with the administrator (art. 10(1)).

  3. Power of attorney and SPV access

    A power of attorney is lodged with ANAF in original or legalised copy (art. 18(2) Fiscal Procedure Code). A company identifies itself online only with a qualified certificate (art. 80(1)(a)).

  4. Handover from the previous accountant

    Ledgers, trial balance, payroll history and archive come over; missing documents are reconstituted within 30 days (art. 26 Law 82/1991). The same after buying a ready-made Romanian company.

  5. Monthly documents in, booked

    You send the month's documents and we book them; invoices to Romanian customers go through RO e-Factura within 5 working days.

  6. Monthly returns filed

    Forms 300, 390 and 112 by the 25th; SAF-T D406 by the last calendar day of the month after its period; new hires in REGES-Online the day before they start.

  7. Quarterly tax

    Micro-enterprise tax at 1% (art. 51(1) Fiscal Code) by the 25th after each quarter (art. 56(1)), or profit tax at 16% (art. 17) by the 25th after quarters I to III (art. 41(1)), paid from the Romanian account.

  8. Year end

    Statements signed by our accountant and the administrator, approved by the shareholders, filed on e-guvernare.ro by 31 May (OMF 2.036/2025 Annex 1 pt. 3.1).

Switching accountant, or starting with a new SRL?

The handover in step 4 is where we start: ledgers, trial balance and archive first, then the first monthly close.

A laptop, a calculator and a desk calendar on a tidy office desk
A month's paperwork: bank statements, invoices issued and received, expenses and contracts.

What you send us each month

The monthly cut-off day is a contract term, set so the 25th can be met; no statute sets it.

  • Once: the CUI (cod unic de înregistrare, tax identification code)
  • Once: the administrator's ID and proof of authority
  • Once: a signed power of attorney for ANAF
  • Once: a qualified certificate, or a power for our accountant to file
  • Once: the previous accountant's books, payroll history and archive
  • Once: the company's payment account in Romania
  • Monthly: bank statements of the Romanian account
  • Monthly: sales and purchase invoices, RO e-Factura ones included
  • Monthly: expense documents and new contracts
  • Monthly: staff changes in advance, as a hire is registered the day before work starts
  • Yearly: the administrator's signature and the shareholders' approval

What a Romanian SRL files: the 2026 calendar

A company that is not VAT-registered still files SAF-T quarterly, its income tax returns and the statements; see also what a Romanian company with no activity still has to file every year.

Standard VAT is 21% since 1 August 2025 (art. 291(1) Fiscal Code); turnover up to 395,000 lei may stay outside VAT (art. 310(1), since 1 September 2025).

A small Romanian SRL's filings as in force in October 2026, with the article behind each deadline.
FilingWho filesPeriodDeadlineStatute
VAT return, form 300VAT-registered companymonth; quarter below EUR 100,000 previous-year turnover and no intra-EU acquisitions of goods25th of the month after the periodart. 322, 323(1) Fiscal Code
EC sales list, form 390 VIESVAT-registered company with intra-EU operationsmonths with such operations25th of the following monthOPANAF 705/2020, ANAF calendar
Form 394, domestic supplies and acquisitionsVAT-registered companyas the ANAF order sets for the companyconfirmed in your filing calendar at onboardingOPANAF 77/2022
SAF-T, D406SRL; small taxpayers from 1 January 2025with the VAT period; quarterly if not VAT-registeredlast calendar day of the month after the periodOPANAF 1783/2021, Annexes 4 and 5 (2021 text)
RO e-Factura uploadevery Romanian-established issuer, B2B and B2Cper invoice5 working days from the invoice date (from 1 January 2026)OUG 120/2021 as amended by OUG 89/2025
Payroll return, form 112employer, including a micro-enterprise paying its administrator under a mandatemonth25th of the month after the month of payart. 147(1) Fiscal Code
REGES-Online entryemployerper hirethe day before work startsREGES-Online FAQ
Micro-enterprise tax return and payment (1%)micro-enterprisequarter25th of the month after the quarterart. 51(1), 56(1) Fiscal Code
Profit tax payment (16%)profit-tax payerquarters I to III25th of the month after the quarterart. 17, 41(1) Fiscal Code
Annual financial statements, or the no-activity declarationevery SRL; a company with no activity since incorporationfinancial year31 May of the following year; the declaration within 60 days of year endOMF 2.036/2025 Annex 1 pt. 3.1, 1.8(1), 3.3(5)

Sources: Fiscal Code, ANAF consolidation of 2026; OMF 2.036/2025, Annex 1; OPANAF 1783/2021, 705/2020 and 77/2022; OUG 89/2025 on RO e-Factura; REGES-Online FAQ.

  1. Monthly returns 300, 390, 112

    the 25th of every month

  2. SAF-T D406

    the last calendar day of the month after each period

  3. Micro-enterprise tax art. 56(1) Fiscal Code

    the 25th after each quarter

  4. Profit tax art. 41(1) Fiscal Code

    the 25th after quarters I to III

  5. Annual financial statements OMF 2.036/2025

    31 May

two clocks that lead to fiscal inactivity art. 92 Fiscal Procedure Code

a calendar half-year with no return of any kind

5 months after the statements deadline

A small SRL's year, with the two clocks that lead to fiscal inactivity.

Problems we solve

Invoices to Romanian customers in 2026

Between Romanian businesses an invoice outside RO e-Factura is not an invoice (art. 319(1^1) Fiscal Code); from 1 January 2026 it is uploaded within 5 working days (OUG 89/2025). We track every upload.

Keeping the 1% micro tax

The statements must be filed on time (art. 47(1)(i) Fiscal Code), or profit tax applies from that quarter (art. 52(2)). A new company has its employee within 90 days (art. 48(3)); a paid administrator under a mandate at the minimum gross wage counts.

Fiscal inactivity

No return for a calendar half-year is a ground of inactivity (art. 92(1)(a) Fiscal Procedure Code); from 1 January 2026, so are statements five months late. It costs the VAT code and deductions; after a year, dissolution.

No payment account in Romania yet

Since 1 January 2026 a ground of inactivity; a new company opens one within 60 working days, or faces a fine of 3,000 to 10,000 lei (Law 239/2025).

Switching accountant mid-year

The archive comes over first: books and supporting documents kept 10 years, payroll statements 50 years (art. 25(1) Law 82/1991), gaps reconstituted within 30 days (art. 26).

Missed a filing or received a letter from ANAF?

Send the company's CUI: we read the public registers first, then tell you what is missing and which filing comes first.

Why work with us

  • Ioana Marinescu

    Accounting and reporting client lead, Bucharest, runs each closing calendar with the CECCAR-registered accountant performing the contract.

Accounting work is performed by CECCAR-registered accountants (art. 21(1) OG 65/1994).

From our practice

Before any contract, the CUI is checked against the inactive register and the filed balance sheets.

Frequently asked questions

Can I keep the books of my Romanian SRL myself, from abroad, instead of paying an accountant?

Only through one of two routes. The company may run its own accounting department, led by a person with higher economic education (art. 10(2) Law 82/1991), or sign a services contract with a CECCAR member (art. 10(3)). Nobody else may keep the books, and the statutory statements are drawn up in Romanian and in lei.

If my accountant files late or gets it wrong, who is liable: me or the accountant?

Both carry a duty. Under the accounting services contract, responsibility for keeping the accounts passes to the CECCAR-registered provider, under the law and the contract (art. 10(4) Law 82/1991). The company's administrator keeps responsibility for organising the accounts (art. 10(1)) and for paying the tax from the company's account.

How do I check that an accountant in Romania is registered with CECCAR?

Only persons entered on CECCAR's Tabloul Corpului, the register of members, may carry on the profession of expert contabil or contabil autorizat (art. 21(1) OG 65/1994). CECCAR publishes the Tabloul every year in Monitorul Oficial, Part I, so the name of the accountant who performs a contract can be checked against it.

Are the books kept in English?

No. The annual financial statements are drawn up in Romanian and in lei (OMF 2.036/2025, Annex 1 pt. 1.4), and so are the books. What you receive in English is our monthly report: a service deliverable that explains the month's figures and the filings due, not a statutory book.

Can my bookkeeper also give me tax advice?

Tax work inside the accounting contract, yes: computing taxes, preparing and filing returns and representing the company before the tax authorities (art. 6(a) OG 65/1994). Stand-alone tax advice and tax planning need consultant fiscal status with the CCF (art. 7 OG 65/1994; art. 8(6) OG 71/2001) and are not sold here.

What does a small SRL file every month, every quarter and every year?

Monthly, where they apply: returns 300, 390 and 112 by the 25th, and SAF-T D406 by the last calendar day of the month after its period. Quarterly: micro-enterprise tax by the 25th after each quarter, or profit tax by the 25th after quarters I to III. Yearly: the annual statements by 31 May. The calendar above gives each article.

What documents must I send each month, and by when?

Bank statements of the Romanian account, sales invoices (for Romanian customers, the RO e-Factura invoices), purchase invoices, expense documents, new contracts and any staff change before it happens. The monthly cut-off day is a term of the contract, set so that the 25th can be met; no statute sets it.

How do I sign returns and receive ANAF's letters if I live abroad?

A company identifies itself to ANAF online only with a qualified electronic certificate (art. 80(1)(a) Fiscal Procedure Code). ANAF's acts arrive in SPV, ANAF's free online account. Our accountant files the returns and answers ANAF under a power of attorney lodged in original or legalised copy (art. 18).

Do my invoices have to go through RO e-Factura, and how fast?

Between taxable persons established in Romania, only an invoice sent through RO e-Factura counts as an invoice (art. 319(1^1) Fiscal Code). Invoices to Romanian consumers have been in the system since 1 January 2025. From 1 January 2026 each invoice is uploaded within 5 working days of its issue date (OUG 120/2021 as amended by OUG 89/2025).

What happens if nothing is filed for six months?

A company that files no return of any kind during a calendar half-year can be declared fiscally inactive (art. 92(1)(a) Fiscal Procedure Code). Separately, its VAT code is cancelled after six months or two quarters without a VAT return (art. 316(11)(d) Fiscal Code). An inactive company loses its deductions and, if not reactivated within one year, is dissolved.

What happens if the annual financial statements are late?

Not filing them is sanctioned under art. 42 Law 82/1991 (OMF 2.036/2025, Annex 1 pt. 3.4). A micro-enterprise loses the regime and pays profit tax from that quarter (art. 47(1)(i), 52(2) Fiscal Code). From 1 January 2026, statements not filed within 5 months of the deadline are also a ground of fiscal inactivity (art. 92(1^2)(b) Fiscal Procedure Code).

Will I lose the 1% micro-enterprise tax if the accounts are late?

Yes. Filing the annual statements on time is a condition of the regime (art. 47(1)(i) Fiscal Code), and profit tax applies from the quarter in which it fails (art. 52(2)). The regime also needs one employee, within 90 days for a new company (art. 48(3)), and revenue within EUR 100,000 from 1 January 2026 (art. 54(3)).

Do I have to register for VAT?

A company whose annual turnover does not exceed 395,000 lei may stay outside VAT (art. 310(1) Fiscal Code); the threshold rose from 300,000 lei on 1 September 2025. A VAT-registered company charges the standard rate of 21%, in force since 1 August 2025 (art. 291(1)), and files the VAT returns in the calendar above.

How long must I keep the company's documents?

Books and supporting documents are kept for 10 years from the end of the financial year in which they were drawn up, and payroll statements for 50 years (art. 25(1) Law 82/1991). Documents lost or destroyed are reconstituted within 30 days of discovery (art. 26). On a change of accountant, the archive moves with the handover.

What does bookkeeping cost, and does the state charge anything for the filings?

Our fee is on request, set by documents a month, staff and VAT period. We found no state fee for the filings in the texts we read; SPV is free. The cost is fines: 500 to 1,000 lei for a small company's late return, 1,000 to 5,000 lei for a late SAF-T file (art. 336(2)(d), 337^1(2)(a) Fiscal Procedure Code).

Ready to hand over your books?

The plan sets the scope, the filing calendar and the monthly cut-off. Pricing on request.