Half-yearly accounting reporting and news from Order 2493/2019

The Order approves the Accounting Reporting System for June 30, 2019 and establishes the deadline for submitting statements to the local ANAF units for August 14, 2019. The provisions of this regulation applies to economic operators that are subject to the Accounting Regulations on the individual annual financial statements and the consolidated annual financial statements, approved by the ANAF Order no. 1.802 / 2014, with subsequent amendments and completions, and which registered a turnover exceeding 220.000 lei in the previous financial year. The provisions of the Order shall also apply to entities that comply with the Accounting Regulations in accordance with IFRS and those whose financial year is different from the calendar year.

Entities with no activity between the date of establishment and 30 June 2019, those that were temporary inactive during the first half of 2019, as well as the entities that are being liquidated, do not need to prepare accounting reports on June 30, 2019.

In case of not submitting the half-yearly statement the fine is up to 5000 Lei, and for late payment is up to 4500 Lei.


News brought by this Order

The order addds new account for depreciation of receivables representing advanced payments: 490, 4901, 4902, 4903, 4904, 6818 and 7818.

The procedure for correcting the errors included in the annual financial statements, approved by the ANAF Order no. 450/2016, shall also be applied in the case of interim financial statements drawn up according to the Law no. 82/1991.

The regulations for simple entry bookkeeping included in the ANAF Order no. 170/2015 applies to individuals who earn rental income from real estate and who opt for establishing their annual net income in real system.