Romanian SRL accounting requirements: what the law expects from your company
Every accounting and tax obligation of a Romanian SRL: bookkeeping, declarations, e-Factura, annual statements and deadlines — explained in plain English.
Last reviewed: 7 August 2026 · Conion, CECCAR member firm
The short answer
This page lists every recurring obligation and where it comes from, so you can verify that your company is actually covered.
The statutory baseline
The foundation is the Accounting Law (Law 82/1991): double-entry books kept in the Romanian language and in RON, from incorporation onwards, with supporting documents retained. This applies to every SRL regardless of size, ownership or activity level — a company with a foreign owner and zero revenue has the same baseline as an active one.
On top of the baseline, your tax profile decides which declarations apply: the tax regime (micro-enterprise at 1% of turnover, subject to eligibility conditions, or 16% profit tax), VAT registration, and whether you employ staff.
Every obligation at a glance
| Obligation | Frequency / timing |
|---|---|
| Bookkeeping (Law 82/1991, in RON, in Romanian) | Continuous, with monthly closes |
| Income tax declarations (micro 1% or profit 16%) | Periodic, per the ANAF calendar for your regime |
| VAT return D300 (only if VAT-registered) | Monthly or quarterly |
| D390 recapitulative statement (intra-community) | For periods with intra-EU transactions |
| D394 (domestic transactions) | Periodic, if VAT-registered |
| REVISAL (employee register) | Before each employment start date |
| Payroll declaration D112 | Monthly, if the company has employees |
| e-Factura (B2B e-invoicing via ANAF) | Continuous — invoices flow through the system |
| SAF-T (D406) | Periodic, phased in by taxpayer size |
| Annual financial statements | Once a year, ~150 days after year end at the review date |
Deadline dates shift with legislation, so we state frequencies rather than calendar days here — your accountant works from the current ANAF calendar.
If you are VAT-registered
VAT registration — mandatory above the 395,000 RON annual turnover threshold at the review date, or voluntary earlier — adds the D300 return, the D390 recapitulative statement for intra-community trade and the D394 informative declaration for domestic transactions. Rates, thresholds and registration timing are covered in our VAT in Romania guide.
If you have employees
Every employment contract must be registered in REVISAL before the employee starts work — not after. From then on, payroll runs monthly: salary calculations, the D112 declaration covering income tax and social contributions, and payslips. The full cost structure is explained on our payroll page.
The systems that watch you back
- e-Factura: B2B invoices exist legally inside the national system, so your books must reconcile with it — see our dedicated e-Factura guide.
- SPV: all filings and official ANAF communication happen in the online portal; unread notices there do not pause any deadline.
- SAF-T (D406): the standard audit file, phased in by taxpayer size, with small taxpayers included from 2025 and grace periods at introduction.
Because ANAF sees your invoicing and filings in near real time, compliance is no longer an end-of-year exercise. This is the core of what a monthly service handles for you — see SRL accounting services for how we run it, or the e-Factura guide for the invoicing system itself.
Frequently asked questions
- My SRL has no activity yet. Do I still have obligations?
- Yes. Statutory records are mandatory even with zero activity, periodic declarations must still be filed, and annual financial statements are still due. A dormant company has a small workload, not an empty one.
- What is the difference between micro-enterprise tax and profit tax?
- Micro-enterprise taxation is 1% of turnover, subject to eligibility conditions that change often — including having at least one employee at the review date. The alternative is the standard 16% profit tax. Which regime is better depends on your margins and structure; eligibility must be checked against the current rules, not last year's.
- Do I need to file VAT declarations if I am not VAT-registered?
- No — the VAT returns (D300, D390, D394) apply only once the company is VAT-registered. But someone must watch your turnover every month, because registration becomes mandatory when it exceeds the 395,000 RON threshold at the review date.
- Who actually files all of this?
- Your accountant, electronically, through ANAF's portal (SPV) under a mandate from the company. The owner does not file anything personally — but should understand the calendar well enough to know whether it is being kept.