We remind you that the Official Gazette (Part I) No. 36 of 12 January 2023 published Law No. 36/2023 amending Accounting Law No. 82/1991 and Government Emergency Ordinance (OUG) No. 28/1999 on the obligation of economic operators to use electronic tax cash register.
Please note that the provisions of Law No. 36/2023 apply to documents issued as of 01.01.2023.
Law 36/2023 amended Law 82/1991 regarding the storage of documents, namely:
According to the provisions of Article 23 paragraph (1) of Law 82/1991, the persons referred to in Article 1 who use computer systems for automatic data processing are obliged to ensure the processing of data recorded in the accounts in accordance with the applicable accounting regulations, their control and storage on technical media for 5 years calculated from 1 July of the year following the end of the financial year in which they were drawn up.
We remind the persons referred to in Article 1 of Law No 82/1991:
“(1) Commercial companies, national companies, autonomous corporations, national research and development institutes, cooperative societies and other legal entities are obliged to organize and conduct financial accounting, according to this law.
(2) Public institutions, associations and other legal entities with and without patrimonial purpose are obliged to organize and conduct financial accounting.
(3) The units without legal personality, with headquarters abroad, belonging to the persons referred to in paragraph (1) and (2), with headquarters in Romania, the units without legal personality in Romania belonging to legal persons with headquarters abroad, the foreign legal persons carrying out activities through a permanent establishment/several permanent establishments in Romania, as well as the foreign legal persons having their place of effective management in Romania are obliged to organize and conduct their own accounting, according to the present law.
(4) Collective investment undertakings which are not constituted by a memorandum of association, as provided for in the capital market legislation, voluntary pension funds, privately administered pension funds and other entities organised on the basis of the Civil Code are obliged to organise and conduct financial accounting.
(5) Natural persons who perform income-generating activities, as defined by the Tax Code, and whose income is determined in the real system are obliged to keep accounts on the basis of the rules of single-entry accounting or, at their option, on the basis of the rules of double-entry accounting, according to the accounting regulations issued in this respect, unless otherwise provided for in the tax legislation.
(6) The persons referred to in paragraphs (1) to (4) shall also organise and conduct, where appropriate, management accounting, in accordance with the regulations issued for this purpose.”
Article 25 specifies that the mandatory accounting records and supporting documents underlying the entries in the financial accounts shall be kept in the archives of the persons referred to in Article 1 for 5 years calculated from 1 July of the year following the end of the financial year in which they were drawn up, including for the payroll statements.
In the case of documents issued until 31.12.2022, the provisions in force until this date, namely OMFP no. 2634/2015, apply.
Thus, the regulations related to the keeping of financial-accounting documents in OMFP 2634/2015 are:
Entities are obliged to keep in their archives the accounting records, other accounting documents, as well as the supporting documents underlying the accounting entries of economic and financial operations.
The keeping of supporting documents, accounting records and other financial and accounting documents shall be done, as the case may be, at the fiscal domicile, at the registered office or at the secondary offices, on paper or electronically.
In the case of electronic storage of financial-accounting documents, including those that have been converted from paper to electronic format, it is not mandatory to apply the provisions of Law no. 135/2007 on archiving documents in electronic form, republished.
If the accounting records are kept using computer programs, the financial-accounting documents may be kept on technical supports, for the duration of the terms provided for by the legislation in force, provided that they can be listed at any time, depending on the needs of the entity or at the request of the control authorities .
Financial-accounting documents may be kept, on the basis of service contracts, for a fee, by economic operators authorised, according to the law, to provide archival services. In this case too, the responsibility for keeping financial-accounting documents lies with the administrator, authorising officer or other person who is responsible for managing the beneficiary entity.
On the occasion of controls carried out by the competent authorities , the entities must present, at their request, the documents requested.
The period for keeping pay slips shall be 50 years, and the period for keeping registers and other financial and accounting documents shall be 10 years, starting from the end of the financial year in which they were drawn up, except for those referred to in points 39 and 40.
The documents provided for in Annex No. 4 to the Order shall be kept for a period of 5 years, provided that the entity’s own needs do not require them to be kept for a longer period.
Thus, the regulations related to the keeping of financial-accounting documents in OMFP 2634/2015 are:
Annex no.4 contains all the financial-accounting documents that are kept in the company’s archives for a period of 5 years, as follows:
Crt. no. | Name | Code | |
Base | Variant | ||
1 | Note of receipt and finding of discrepancies | 14-3-1A |
|
2 | Delivery, transfer, return receipt | 14-3-3A |
|
3 | Consumption voucher | 14-3-4A |
|
4 | – Consumption voucher (collective) |
| 14-3-4/aA |
5 | Daily food list |
| 14-3-4/dA |
6 | Delivery order | 14-3-5A |
|
7 | Storage slip | 14/03/2008 |
|
8 | Inventory list | 14/03/2012 |
|
9 | – Inventory list |
| 14-3-12/b |
10 | – Inventory list (for global-value management) |
| 14-3-12/a |
11 | Receipt | 14/04/2001 |
|
12 | – Receipt for currency transactions |
| 14-4-1/a |
13 | Payment/receipt slip to cashier | 14/04/2004 |
|
14 | Purchase slip | 14/04/2013 |
|
15 | – Purchase slip (from individual producers) |
| 14-4-13/b |
16 | Receipt for joint operations | 14/04/2014 |
|
17 | Travel order (delegation) | 14/05/2004 |
|
18 | – Travel order (delegation) abroad (international transport) |
| 14-5-4/a |
19 | Expense claim (for foreign travel) | 14/05/2005 |
|
20 | – Foreign exchange expense claim (international transport) |
| 14-5-5/a |
21 | Debit/credit note | 14-6-1A |
|
22 | Account slip for miscellaneous transactions | 14/06/2022 |
|
23 | – Account slip for miscellaneous transactions (in foreign currency and in lei) |
| 14-6-22/a |
24 | Charging decision | 14/08/2002 |
|
It is important to note that, according to point 43 of OMFP 2634/2015, the removal from the entity’s archive of financial-accounting documents, whose retention period provided for in these rules has expired, is done by a committee established according to the entity’s own procedures. In this case, a report shall be drawn up and the documents removed from the register of the archive shall be registered.
Legal basis:
– MFP Order 2634/2015 on financial-accounting documents;
– Law 36/2023 for the amendment of the Accounting Law no. 82/1991, as well as of the Government Emergency Ordinance no. 28/1999 on the obligation of economic operators to use electronic fiscal cash registers;
– Law 82/1991 on accounting – republished.