{"id":14746,"date":"2025-08-06T12:08:00","date_gmt":"2025-08-06T09:08:00","guid":{"rendered":"https:\/\/www.kreston.ro\/?p=14746"},"modified":"2025-08-06T12:08:00","modified_gmt":"2025-08-06T09:08:00","slug":"accounting-reporting-as-of-30-06-2025","status":"publish","type":"post","link":"https:\/\/www.kreston.ro\/en\/2025\/08\/06\/accounting-reporting-as-of-30-06-2025\/","title":{"rendered":"Accounting reporting as of 30.06.2025"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text css=”” css_params=””]It was published the Order no. 1194\/2025 issued by the Ministry of Finance, in the Official Gazette no. 730 of August 5, 2025. The Order regulates the accounting reporting obligations as of June 30, 2025, for economic operators.<\/p>\n

1. Who is required to report<\/strong>
\nThe following entities, who recorded a net turnover exceeding the RON equivalent of EUR 1,000,000 in the previous financial year (2024), RON 4.974.100,  must prepare and submit accounting reports as of June 30, 2025:
\n– Economic operators applying:
\n\u2022 Accounting regulations for individual and consolidated annual financial statements (OMFP no. 1802\/2014)
\n\u2022 Accounting regulations in line with IFRS (OMFP no. 2844\/2016)<\/p>\n

– Units in Romania of foreign legal entities
\n– Permanent establishments in Romania of foreign legal entities
\n– Entities with a financial year different from the calendar year<\/p>\n

Exceptions:<\/strong>
\nThe following entities are not required to report:
\n\u2022 Established in 2025
\n\u2022 With no activity in the first half of 2025
\n\u2022 Temporarily inactive
\n\u2022 In the process of liquidation<\/p>\n

2. Reporting deadline<\/strong>
\nThe accounting reports as of June 30, 2025 must be submitted no later than August 18, 2025<\/strong>, to the National Agency for Fiscal Administration (ANAF).
\nFailure to submit on time will be sanctioned under Article 42 of Accounting Law no. 82\/1991.<\/p>\n

3. Reference indicators for reporting<\/strong>
\nThe reference financial indicators based on which the applicable forms for accounting reporting are determined shall be established using the annual financial statements of the previous financial year (2024), namely:
\n\u2022 Net turnover
\n\u2022 Total assets
\n\u2022 Average number of employees
\nThese are determined based on:
\n\u2022 Annual financial statements for the year 2024
\n\u2022 Trial balance as of December 31, 2024
\n\u2022 Exchange rate from the National Bank of Romania at the end of 2024
\nAs per Article 3(2) of the Order, these indicators are aligned with point 9 of OMFP no. 1802\/2014.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text css=”” css_params=””]It was published the Order no. 1194\/2025 issued by the Ministry of Finance, in the Official Gazette no. 730 of August 5, 2025. The Order regulates the accounting reporting obligations as of June 30, 2025, for economic operators. 1. 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The Order regulates the accounting reporting obligations as of June 30, 2025, for economic operators. 1. 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