The accounting reporting system as of June 30, 2020, of the economic operators (micro-entities, small, medium, and large entities, respectively, as well as entities of public interest) approved by Ordinance of the Finance Ministry (OMFP) no. 2.206 / 2020, applies to the persons affected by the Accounting Regulations regarding the individual annual financial statements and the consolidated annual financial statements, approved by Ordinance of the Finance Ministry (OMFP) no. 1.802 / 2014 with the subsequent amendments and completions, and which in the previous financial year registered a turnover higher than 220,000 lei. According to point 16 of the annex to OMFP no. 2206/2020, entities that did not operate from the date of establishment until June 30, 2020, those that were temporarily inactive in the first half of 2020, those established during 2020, as well as legal entities that are in the process of liquidation, according to the law, do not prepare accounting reports as of June 30, 2020. Source: https://static.anaf.ro/static/10/Anaf/Declaratii_R/1027_1050_2020.html
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