Starting in 2025, the financial reporting system for nonprofit organizations in Romania will undergo significant changes. NGOs that benefited from redirected tax amounts – either from individuals or companies – will now find the Treasury Statement directly integrated into the electronic template for the annual financial statements.
These documents must be submitted simultaneously to ANAF by April 30, 2025, accompanied by a single confirmation receipt.
It is important to recall that, according to Ministry of Finance Order no. 255/2025 (published in the Official Gazette no. 135/14.02.2025), nonprofit legal entities that received amounts under art. 34 para. (3^1) of the Accounting Law no. 82/1991, republished, must prepare this statement.
The Treasury Statement must be drafted and signed by the persons authorized to prepare the annual financial statements, as well as by the organization’s legal representative – the administrator or the person responsible for managing the nonprofit entity.
Under OMF 255/2025, the statement must be filed together with the annual financial statements, using the assistance software provided free of charge by the Ministry of Finance on the ANAF website.
Whereas previously the Treasury Statement had to be prepared and submitted separately, starting in 2025 it will be an integral part of the electronic reporting form – either S1014 or S1015, depending on the type of entity.
The updated form includes, from the first page, two specific checkboxes for NGOs. Selecting one automatically generates the corresponding Treasury Statement section (F26), which is attached to the financial statements and forms a single package of documents submitted online.
This integration addresses the need for clarity and efficiency, highlighted by practitioners last year, when the assistance software did not allow simultaneous submission, and separate receipts created uncertainty regarding compliance.
It is important to note that the Treasury Statement varies depending on the amount received by NGOs:
- Simplified model (Annex 2): for NGOs that received up to 100,000 lei in a year;
- Detailed model (Annex 1): for NGOs that received more than 100,000 lei.
This reporting obligation applies to all nonprofit entities that benefited from direct or indirect funding from the state budget, including via the tax redirection mechanism.