FAQ

Direct answers about accounting in Romania.

The questions international founders actually ask — answered plainly. If yours is missing, ask us directly.

Getting started

Do I need an accountant for a Romanian SRL?
Yes, in practice. Romanian law requires statutory accounting records and recurring declarations even for companies with little or no activity, and the filings are technical and in Romanian. Nearly all small and foreign-owned SRLs outsource this.
Can a foreigner own a Romanian SRL?
Yes. EU and non-EU citizens can own 100% of a Romanian SRL and act as its administrator. No local shareholder is required.
Can a Romanian accounting firm work fully remotely?
Yes. Filings are electronic (SPV, e-Factura), documents flow digitally, and communication happens by email and video call. Most of our international clients run their Romanian company without visiting for accounting reasons.
What documents must I send monthly?
Sales invoices (largely automatic via e-Factura), supplier invoices, bank and payment-processor statements, expense receipts, and any new contracts. Early in the month, for the previous month.

Pricing

How much does accounting cost in Romania?
Local mass-market accounting for small Romanian companies commonly runs a few hundred RON per month. Our international, English-speaking plans are published: from €99 + VAT/month (Essential), €149 (Core, most popular), €249 (Advanced), custom above that.
Why not just pick the cheapest accountant?
The cheapest tier of the market usually means Romanian-only communication, reactive service and no support for foreign banks or payment processors. Fixing missed filings and unverified books later costs more than the difference.
Is there an onboarding fee?
A one-time international onboarding fee (€99–€249 + VAT) covers SPV access, e-Factura checks, opening balances and migration. Waived for annual prepay and for brand-new companies.

Compliance

How does VAT work in Romania?
At the review date there are two rates: 21% standard and a single 11% reduced rate for specific categories (the former 9% and 5% rates were merged into 11% on 1 August 2025). Registration becomes mandatory above 395,000 RON annual turnover, or voluntarily earlier. VAT-registered companies file recurring returns, typically due the 25th.
What is e-Factura?
Romania's mandatory e-invoicing system: business invoices flow through ANAF's national platform, and your books must reconcile with what is in the system. Your accountant monitors it for you.
What is SPV?
SPV (Spațiul Privat Virtual) is ANAF's online tax portal, where declarations are filed and official notices arrive. Your accountant needs access; the owner should keep access too.
What happens if my company has no activity?
It still files: recurring declarations and annual financial statements remain due. Dormancy reduces the volume of work, not the existence of the obligations.
How do I pay myself dividends?
From realized profit only: annually after approving the financial statements, or quarterly as interim dividends with year-end regularization. Dividend tax is 16% at distribution (at the review date); health contribution may apply above the legal investment-income threshold.

Switching

How do I change accountants in Romania?
Your new firm requests the handover file (trial balance, journals, declarations), verifies opening balances and takes over SPV/e-Factura access. Done in order, there is no gap in filings — we run this as a fixed checklist.
Will I lose history when switching?
No — the accounting records belong to your company, and the old accountant is professionally obliged to hand them over. We chase the handover list for you.

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