The Ministry of Finance has published a draft Order setting the deadlines and requirements for submitting financial statements for 2025. Companies must submit annual statements by June 2, 2026, and NGOs by April 30, 2026. For the first time, submissions must be made exclusively online. Late submissions may be fined between 300 and 5,000 RON depending on the delay. Inactive entities are not required to prepare financial statements but must submit an inactivity declaration.
