SRL accounting
Romanian SRL accounting, handled properly.
An SRL is the standard Romanian limited company — and it comes with statutory obligations that start the day it is registered, whether or not it has revenue.
What the law expects from an SRL
The baseline obligations, independent of size or activity.
| Obligation | What it means in practice |
|---|---|
| Statutory bookkeeping | Accounting under Law 82/1991, kept in Romanian and in RON — every invoice, bank statement and expense recorded and reconciled. |
| Tax declarations | The recurring filings set by your tax vector, submitted electronically through SPV. They are due even in months with zero activity. |
| e-Factura | Invoices flow through ANAF's national e-invoicing system; your books must reconcile with what the system shows. |
| Annual financial statements | Prepared and filed with the Ministry of Finance, deadline roughly 150 days after year end at the review date. |
| Payroll, if you employ | Contracts registered in REVISAL before the start date and the monthly D112 declaration. |
| VAT, if registered | Registration is mandatory above 395,000 RON annual turnover (or voluntary earlier), then periodic D300 returns. |
What a monthly service covers
You forward documents; everything below is our job. This is the standard scope of our accounting service for an SRL:
- Monthly bookkeeping and bank reconciliation, matched against e-Factura.
- Every declaration in your tax vector prepared, filed and confirmed.
- Payroll and REVISAL when you hire, including D112 each month.
- The annual close: financial statements prepared and filed on time.
- A plain-English monthly summary: what was filed, what you owe, what changed.
- Deadline tracking — you hear about obligations from us, not from penalty notices.
The tax side: profit tax or micro
Beyond bookkeeping, an SRL makes one structural tax choice: the standard 16% profit tax, or the micro-enterprise regime of 1% of turnover. The micro regime looks obviously cheaper, but its eligibility conditions change often — at the review date they include having at least one employee — and the right answer depends on your margins, your hiring plans and how you intend to take money out. We model both regimes against your actual numbers when we onboard you, and we revisit the choice whenever the conditions move, because they do.
Dormant is not exempt
The most expensive misunderstanding among foreign founders: a company with no revenue still has filing obligations. Declarations and annual statements are due regardless of activity, and missed filings accumulate penalties silently until they surface at the worst moment. If you just registered a company and nothing is set up yet, start with our new-company accounting page — the first weeks determine how smooth everything after will be. And if you already have an accountant but things are slipping, the switching process is simpler than it looks.
Frequently asked questions
- Does a Romanian SRL legally need an accountant?
- The law requires proper accounting under Law 82/1991, kept in Romanian and in RON, with declarations filed on time. In practice the filings run through ANAF systems in Romanian, so nearly every SRL — especially one with foreign owners — uses a professional accountant.
- My SRL has no activity yet. Do I still have to file?
- Yes. Statutory records are mandatory even with zero activity — dormant companies still file declarations and annual financial statements. This is the most common and most avoidable source of penalties for foreign owners.
- What taxes does an SRL pay on profit?
- Either 16% profit tax, or the micro-enterprise regime of 1% of turnover — subject to eligibility conditions that change often, including having at least one employee at the review date. Which regime fits you is one of the first things we analyze.
- When are the annual financial statements due?
- They are filed with the Ministry of Finance, with a deadline of roughly 150 days after the end of the financial year at the review date. Your accountant prepares and files them as part of the annual close.
- Can the books be kept in English or in euros?
- No. Romanian accounting law requires the statutory records in Romanian and in RON. What we do instead is keep the statutory side compliant and give you management reporting in English on top of it.
Get a fixed monthly quote
240+ active clients, over 90% retention. Tell us what your SRL does and how many documents it generates — we reply within one business day with a written scope and price, starting from €99 + VAT per month on the pricing page.