Monthly Accounting & Bookkeeping in Romania
Bookkeeping · VAT returns · payroll · ANAF declarations · English-language reporting
Monthly accounting in Romania is a fixed cycle: bookkeeping under OMFP 1802/2014, every invoice uploaded to RO e-Factura within 5 calendar days, the VAT return (D300) and payroll return (D112) by the 25th of the following month, the domestic sales and purchases list (D394) by the 30th, and the SAF-T file (D406) by the last day of the following month. Most obligations recur every month or quarter, and each missed deadline is a separate ANAF fine.
Romania for Business Advisory S.R.L. coordinates outsourced bookkeeping services in Romania and monthly accounting for international entrepreneurs and foreign-owned Romanian companies through its partner network of qualified Romanian accountants (contabili autorizați). All client-facing reporting – monthly summaries, declaration confirmations and ANAF notices – is delivered in English, so international founders understand their company’s financial position, not just that filings have been submitted.
Monthly accounting & bookkeeping in Romania
scaled by transaction volume
Service tiers – choose the level that fits your activity:
Dormant
- No transactions in the month
- Annual bilanț included in annual package
- VAT filing (nil return)
- Registered address management
- ANAF compliance reminders
Essential
- Up to 50 transactions per month
- Bank reconciliation
- VAT return (D300)
- Quarterly micro tax (D100)
- Monthly English summary report
Standard
- 51–150 transactions per month
- Bank reconciliation
- VAT return (D300)
- Employee payroll (D112)
- Monthly English summary report
Advanced
- 150+ transactions per month
- Multiple bank accounts
- Full payroll (multiple employees)
- Intra-EU / VIES reporting
- Custom English reporting
Monthly accounting service includes:
- Monthly bookkeeping – all transactions recorded, categorised and reconciled
- Bank account reconciliation – every transaction matched and confirmed
- VAT return filing (D300) – monthly or quarterly submission to ANAF
- Microenterprise tax declaration (D100) – quarterly revenue tax at 1%
- Payroll calculation – gross-to-net, income tax (10%), CAS and CASS contributions
- Payroll declaration (D112) – monthly submission to ANAF
- REGES-ONLINE employment register – employee entries, changes and exits updated
- ANAF deadline calendar – all monthly and quarterly deadlines tracked and managed
- Monthly English-language accounting summary – financial position in plain English
- Document collection system – digital receipt and invoice collection process
- Year-end preparation – full-year records ready for annual bilanț
Fees confirmed in writing before engagement. Pricing depends on transaction volume, VAT registration status and number of employees. Fees may be subject to Romanian VAT. Services delivered through Romania for Business Advisory S.R.L.‘s partner network of qualified Romanian accountants (contabili autorizați).
Everything managed – nothing missed
Your monthly accounting partner tracks every ANAF deadline, collects documents digitally, files all required declarations, processes payroll and delivers a monthly English-language summary of your company’s financial position. You focus on running your business – we handle the compliance.
What Monthly Accounting Covers
The following services are included in the standard monthly accounting engagement for an active Romanian SRL. The exact scope depends on the company’s tax regime, VAT registration status and whether it has employees.
| Service | What is covered each month |
|---|---|
| Bookkeeping – transaction recording | Every financial transaction is recorded – customer invoices issued, supplier invoices received, bank payments made, cash expenses incurred. Transactions are categorised correctly under Romanian accounting standards (OMFP 1802/2014). |
| Bank account reconciliation | Every bank transaction is matched to an accounting entry. Unexplained differences are flagged to the client immediately. The bank account balance per the accounting system must agree with the actual bank balance every month. |
| VAT return – D300 | If the company is VAT-registered, a Declaration 300 is prepared and submitted to ANAF by the 25th of the following month (monthly filers) or quarter (quarterly filers). Input VAT and output VAT are calculated; the net amount due is paid at the same time as the filing. |
| D394 / D390 – supplementary VAT forms | VAT-registered companies must also submit a domestic VAT transaction listing (D394) and, where applicable, an intra-EU recapitulative statement (D390 – for companies conducting intra-EU supplies or acquisitions). D390 is due by the 25th of the month after the intra-EU operation; D394 follows the D300 period and is due by the 30th of the following month. |
| Microenterprise tax – D100 | Companies on the microenterprise regime (1%) submit a quarterly Declaration 100 by the 25th of the month following each quarter. The tax is calculated on total gross revenue for the quarter – not on profit. |
| Payroll calculation | For companies with employees: monthly gross-to-net payroll calculation for each employee – gross salary, income tax (10%), employee health contribution (CASS – 10%), employee social contribution (CAS – 25%), employer work insurance contribution (CAM – 2.25%). |
| Payroll declaration – D112 | The monthly payroll tax and social contribution declaration (D112) is submitted to ANAF by the 25th of each month. Social contributions are paid simultaneously. |
| REGES-ONLINE – employment register | Employee hires, payroll changes, absences, probation periods and terminations are recorded in the national REGES-ONLINE employment register (managed by the Labour Inspectorate). Changes must be submitted before the relevant event. |
| Expense report processing | Employee expense claims are verified, categorised and recorded. Deductibility under Romanian tax rules is assessed – not all expenses are fully deductible for CIT purposes. |
| Monthly English-language summary | At the end of each month, a plain-language English summary is delivered to the client – showing revenue, expenses, tax liabilities, upcoming deadlines and any items requiring the client’s attention or decision. |
How Monthly Accounting Works – Step by Step
The monthly accounting cycle follows the same sequence every month. Your accountant manages the process – your role is to provide documents on time and review the monthly summary.
Documents collected (invoices, bank statements, receipts)
Transactions booked in accounting system
Bank reconciliation completed
Payroll calculated & REGES-ONLINE updated
Tax declarations prepared (D300, D100, D112)
Declarations filed with ANAF by 25th
Monthly English summary delivered to client
Document collection is typically handled digitally – invoices, bank statements and expense receipts are uploaded via a shared document portal or sent by email. Your accountant confirms receipt and notifies you of any missing documents before the 18th, a week ahead of the 25th filing deadline.
ANAF Declarations – What Gets Filed and When
Romanian companies must file multiple ANAF declarations every month or quarter depending on their tax regime, VAT status and employment. The table below shows the key declarations, their deadlines and who must file them. Your accountant files all applicable declarations – you do not need to interact with ANAF directly.
| Form | Deadline | Who must file | What it covers |
|---|---|---|---|
| D300 | 25th of following month/quarter | All VAT-registered companies | VAT return – output VAT, input VAT, VAT due or refundable |
| D100 | 25th of month after each quarter | Microenterprise regime companies | Revenue tax declaration – 1% of quarterly gross revenue |
| D101 | 25 March following year (2025 profits: 25 June 2026) | Standard CIT (16%) companies | Annual corporate income tax declaration – net profit × 16% |
| D112 | 25th of following month | Companies with employees | Payroll tax & social contributions – income tax, CASS, CAS |
| D390 | 25th of following month | VAT-registered (EU transactions) | Recapitulative VAT statement – intra-EU supply/acquisition summary |
| D394 | 30th of month after the VAT period | VAT-registered companies | Domestic VAT transactions – list of invoices by counterparty |
| D406 (SAF-T) | Last day of month after the VAT period | All companies; small taxpayers since 1 January 2025 | Standard audit file – ledgers, invoices and payments in XML; quarterly for companies not registered for VAT |
| RO e-Factura | 5 calendar days after each invoice | All companies – B2B since 2024, B2C since 2025 | Every invoice is uploaded to ANAF’s e-invoicing system; supplier invoices are downloaded from it |
| D710 | Any time within the limitation period | Companies correcting a filed D100 | Rectifying declaration – corrects tax amounts declared on D100; not accepted for periods named in a tax inspection notice |
25th of each month is the critical ANAF deadline – for most declarations and payments
The majority of monthly and quarterly ANAF filings are due on the 25th of the month following the period. If the 25th falls on a weekend or public holiday, the deadline moves to the next working day. Your accountant submits all declarations before the deadline – but documents must be provided by the client at least 3–5 working days before the 25th to allow time for preparation.
Payroll Processing for Romanian Companies
If your Romanian SRL has employees – including the owner-director taking a salary – monthly payroll must be calculated and reported to ANAF. Romanian payroll involves multiple deductions and contributions that must be calculated precisely.
| Contribution | Employee bears | Employer bears |
|---|---|---|
| Income tax (impozit pe venit) | 10% of gross salary minus CAS, CASS and the personal deduction | – |
| Health contribution – CASS | 10% of gross salary | – |
| Social contribution – CAS | 25% of gross salary | – |
| Work insurance contribution – CAM | – | 2.25% of gross salary |
| Net pay to employee | Gross − CAS − CASS − income tax (RON 10,000 gross → RON 5,850 net) | – |
| Total employer cost | – | Gross + 2.25% CAM (RON 10,000 gross → RON 10,225) |
| Minimum gross salary from 1 July 2026 | RON 4,325 → RON 2,699 net, with RON 200 untaxed | RON 4,418 total cost |
| Payroll filing deadline | D112 – 25th of each month | |
Rates checked in October 2026 against the Fiscal Code and the minimum wage decision HG 146/2026; your accountant applies the rates in force for each payroll month. Payroll and bookkeeping services run in the same monthly engagement – payroll adds €20 per employee; for payroll on its own see payroll and HR administration. For companies on the microenterprise regime: at least one employee must be registered and on payroll at all times to maintain microenterprise eligibility.
Employee vs director remuneration – different REGES-ONLINE and tax treatment may apply: Owner-directors of Romanian SRLs can receive either a salary (as an employee) or a management fee (as a non-employee director). Both routes have different social contribution implications and registration requirements. Your accountant confirms the optimal approach based on the microenterprise employee condition and the director’s personal tax position.
Documents You Provide to Your Accountant Each Month
Monthly accounting runs on documents. The following is the standard document pack required from the client each month. Your accountant will confirm the exact requirements at engagement.
| Document category | What to provide and how |
|---|---|
| Sales invoices (issued) | Copies of all invoices issued by your company during the month – to Romanian and foreign customers. If you use accounting software, share invoice export. Format: PDF or image. |
| Purchase invoices (received) | Copies of all supplier invoices received during the month – Romanian suppliers, EU suppliers and non-EU suppliers. Include utility bills, professional fees, rent, subscriptions and software licences. |
| Bank statements | Full bank statement for the company’s Romanian bank account for the month – showing all transactions. Export from online banking as PDF or XML. Required even if there are no transactions. |
| Expense receipts | Receipts for business expenses paid in cash or by personal card and reimbursed by the company – travel, meals, parking, stationery. Each receipt must show date, amount and supplier. |
| Payroll inputs | Any changes to employee details for the month – new hires, terminations, salary changes, bonuses, sick leave, annual leave taken. Standard payroll runs from existing information without input if no changes occur. |
| Foreign currency transactions | If the company receives payment in EUR, USD or other currencies, the exchange rate applied and the bank conversion rate must be provided. The accountant records the RON equivalent for accounting purposes. |
| Contract summaries (new) | For any new long-term contracts signed during the month – summary of duration, value and payment terms. Required for revenue recognition assessment. |
| Deadline: by the 18th | All documents for the previous month must be received by your accountant by the 18th of the following month. This allows 7 days for preparation before the 25th ANAF deadline. Documents received after the 18th may result in late filing. |
E-Factura and SAF-T – the Digital Part of Bookkeeping
Outsourced accounting in Romania works the same for a foreign-owned company as for a local one, and two electronic reports to ANAF now sit inside the monthly cycle. Invoices that never reached RO e-Factura and a SAF-T file that disagrees with the VAT return are the two gaps an accountant checks first when taking over a company. Dates below are from the European Commission’s e-invoicing country sheet and the 2026 SAF-T calendar (ANAF Order 1783/2021).
| Obligation | Applies since | Deadline |
|---|---|---|
| RO e-Factura – invoices to businesses (B2B) | 1 January 2024 | Upload within 5 calendar days of issue |
| RO e-Factura – invoices to consumers (B2C) | 1 January 2025 | Upload within 5 calendar days of issue |
| SAF-T file (D406) – small taxpayers | 1 January 2025 | Last day of the month after the VAT period; quarterly if not VAT-registered (Q3 2026 – by 2 November) |
Active vs Dormant Company – What Changes for Accounting
A dormant company is one that has been registered but has not yet conducted any commercial activity – no invoices issued, no revenue, no expenses and no employees. Dormant companies still have statutory filing obligations, but the accounting workload is minimal.
| Obligation | Dormant company | Active company |
|---|---|---|
| Monthly bookkeeping | ✗ Not required (no transactions) | ✓ Required – all transactions |
| VAT return (D300) | ✓ Nil return if VAT-registered | ✓ Full return – input/output VAT |
| Microenterprise tax (D100) | ✓ Nil return – zero revenue | ✓ Full return – 1% of revenue |
| Payroll (D112) | ✗ Not required (no employees) | ✓ Required if employees |
| Bank reconciliation | ✓ If bank account exists | ✓ Monthly – every transaction |
| Annual reporting | ✓ Declaration of inactivity within 60 days of year-end, if no activity since registration | ✓ Financial statements within 150 days of year-end |
| Monthly fee | From €33/month | From €66/month |
Dormant companies still have annual filing obligations – fees do not go to zero
A company that has not traded since registration may file a declaration of inactivity within 60 days of the year-end instead of full financial statements. Missing the annual filing for 5 months after the deadline makes the company fiscally inactive. The annual cost of maintaining a dormant company is typically €400–600 per year.