By Order 773/2015, the Ministry of Finance intended to regulate the procedure for submitting the half-yearly accounting reports on June 30, 2015;
Procedure for submitting the half – yearly accounting report.
- Half-yearly reports dated June 30, 2015 will be submitted by economic operators no later than August 17, 2015.
- Half-yearly reports will be submitted by economic operators conducting accounting according to OMFP 1802/2014 on accounting regulations harmonized with European directives and economic operators conducting accounting according to Regulation of the Ministry of Public Finance (OMFP) 1286/2012 for companies admitted to trading on a regulated market, if in the previous year they registered a turnover higher than 220,000 lei.
- In the same order of ideas, the economic operators with another financial year, different from the calendar year, have the obligation to submit the financial statements by June 30, 2015.
- Similar to the procedures from previous years, the semester accounting reports can be submitted electronically using the portal www.e-guvernare.ro or can be submitted in classic format, listed on paper and signed directly at the registers of ANAF units or by mail in the form of letters with declared value. In the latter case, of course, in addition to the forms written on paper, the half-yearly reports must be saved and submitted on a magnetic medium.
The following categories of entities will not submit half-yearly reports as of June 30:
o entities that have not carried out activity since its establishment until 30 June 2015;
o entities that were temporarily inactive throughout the first half of 2015;
o the entities established during 2015;
o entities or other legal entities that are being liquidated.
- The half-yearly reports are signed by the company’s administrator and by the person responsible for managing the company’s accounting. The latter may be a graduate economist with a higher education contract employed under a contract of employment or a natural or legal person member of the Body of Romanian Chartered and Certified Accountants (CECCAR )who conducts accounting independently.