According to recent clarifications issued by the Ministry of Finance and the National Tax Administration Agency (ANAF), micro-enterprises must submit their outstanding financial statements from previous years by 31 March 2024, not those for the financial year 2023!
According to Article 36(1)(a) of the Accounting Law No. 82/1991, republished, as amended and supplemented, the persons referred to therein shall submit a copy of the annual financial statements to the territorial units of the Ministry of Finance within 150 days of the end of the financial year.