Inventory (Romania)¶

The l10n_ro_stock_account module applies the Romanian stock accounting, and l10n_ro_stock_report prints the Romanian stock documents and reports. They apply to companies whose fiscal country is Romania, that have the anglo-saxon accounting disabled and that use storable products with an automatic (real-time) valuation.

Configuration¶

Go to Inventory ‣ Configuration ‣ Settings and open the Romanian Stock Accounting block.

Setting	Description
Accrue Uninvoiced Deliveries (418)	Books the sales of delivered goods that are not invoiced yet (on by default).
Non-chargeable VAT on Accruals (4428)	Books the non-chargeable VAT (4428) in the accruals of the receptions that have no vendor bill yet, and in the accruals of the deliveries with taxes applying VAT on payment (on by default). The output VAT of the other deliveries is always booked on 4427 at the delivery.
Goods in Transit for Bills before Reception	Books the vendor bills posted before the reception on a goods-in-transit account (on by default).
Inventory Surplus Posting	Surplus found at stock-taking: Decrease of expense (3xx = 6xx) (default) or Other operating income (3xx = 7588).
Reception Committee	Default members printed on the reception note.

Account managers can also set the accounts used for the accruals: Invoices to Be Issued Account (418), Non-chargeable Output VAT Account (4428), Non-chargeable Input VAT Account (4428), Inventory Surplus Income Account (7588), Retail Markup Account (378), Retail Non-chargeable VAT Account (4428) and Imputed Shortages Income Account (7581).

Account managers can click Configure Romanian stock categories, below these accounts, to create, for the company, the Romanian product categories (for example goods 371, raw materials 301, auxiliary materials 3021, finished products 345, packaging 381), each with its stock, input (4081), output, expense and income accounts and its goods-in-transit account. The operation can be repeated safely: only the empty values are filled. It also creates the Internal Consumption location and one Consumption Notes operation type per warehouse.

Note

When the module is updated on a database with one Romanian company, the Romanian categories are assigned to that company. With several Romanian companies, the shared categories stay global.

Locations (gestiuni)¶

On a location, the Romanian Stock Accounting group has Stock Account (Gestiune), Retail at Sale Price and Consumption Location. For inventory locations, Imputed Shortages Debtor Account, Imputed To and Imputation VAT are also available. A transfer between locations that have different stock accounts posts an accounting entry.

Accounting entries¶

The following table shows when each entry is generated.

Event	Entry	Comment
Reception without a vendor bill	371 = 408, and 4428 = 408 for the non-chargeable VAT	The VAT part needs the 4428 setting.
Vendor bill after the reception	408 = 401, 4426 = 401, 408 = 4428	Clears the accruals of the reception.
Vendor bill before the reception	32x = 408	Cleared at the reception.
Delivery	607 = 371	The cost of goods sold is booked at the delivery, not at the invoice. Finished products: 711 = 345.
Delivery without an invoice (aviz)	418 = 70x and 4427	The VAT is declared in the month of the delivery.
Posting of the invoice	Reverses the 418 entry	The invoice month only shows the difference.
Surplus at stock-taking	371 = 607 (or 7588)	Depends on Inventory Surplus Posting.
Shortage at stock-taking	607 = 371
Consumption note (bon de consum)	601 = 301	The expense account of the product category.
Imputed shortage	607 = 371, then the debtor account of the location (for example 4282 or 461) = 7581 and 4427	Needs the imputation fields of the location.

Delivery without an invoice¶

When a delivery is validated, and the invoice does not exist yet, the entry 418 = 70x (the income account of the product, 707 for goods) and 4427 is posted with real tax lines. The VAT is therefore declared in the month of the delivery. The accrual is reversed by a separate entry, linked by Accrual Reversed by Invoice, when the invoice is posted. If you reset the invoice to draft, the accrual is restored. No accrual is made if the invoice is posted before the delivery, or if the option is off. For taxes with VAT on payment (TVA la încasare), the VAT stays on 4428 and is not declared. The D394 return stays based on invoices.

Example

Delivery of 4 units at 100 with 21% VAT, cost 50: 607 +200 / 371 -200, and 418 484 / 707 -400 / 4427 -84.

Retail locations¶

On a location with Retail at Sale Price, the stock account (371) holds the goods at the sale price, including the markup (378) and the non-chargeable VAT (4428). The markup and the VAT are discharged at the sale, in the opposite direction. For example, for goods with a cost of 100 and a sale price of 200 plus 21% VAT (242), the reception books 371 +142 on top of the cost, with 378 -100 and 4428 -42.

Romanian documents¶

The transfers have a Romanian Documents tab. The document type is computed from the operation: a reception is a NIR, a delivery is an aviz, an internal move to a consumption location (or to an inventory or production location) is a consumption note, and the others are transfers.

Group	Fields
Reception (NIR)	NIR Number, supplier document number and date, customs declaration (DVI) number and date, Reception Committee.
Transport	Delegate, ID document, means of transport, Delivery Note Mention (without invoice, for processing by third parties, invoice to follow, other reason) and the reason.

The NIR number is assigned when the reception is validated (NIR/<year>/00001). To make a consumption note, tick Consumption Notes (Bon de consum) on the operation type.

Landed costs have the DVI number and date, Customs Office, Customs Value and the import VAT, for information.

Print the documents¶

On the transfer, click:

Print NIR for a done reception: the Notă de recepție și constatare de diferențe (form 14-3-1A), with the reception committee, the differences, and the retail price for retail locations;
Print Delivery Note (Aviz) for a delivery or an internal transfer that is ready or done: the Aviz de însoțire a mărfii (form 14-3-6A), with the shipping data and the signatures;
Print Consumption Note for a consumption that is ready or done: the bon de consum (form 14-3-4A).

Printing is refused for non-Romanian companies, and the documents are in Romanian if the language is installed.

Stock reports¶

Go to Inventory ‣ Reporting ‣ Romanian Stock Reports. Each wizard has a Print button.

Stock Card (Fișa de magazie): Select the location, the products (all moved products if empty) and the dates. One card per product with the initial stock, the in and out movements and the stock (form 14-3-8).
Inventory List (Listă de inventariere): Select the location and the Inventory Date (form 14-3-12). Options: Only Counted Products, Include Zero Lines and Inventory Committee. The list is grouped by stock account, with the book and counted quantities and the differences.
Stock Valuation per Account (Situația stocurilor): Select the date and, optionally, the location. Detail per Product is ticked by default; untick it to print the totals per account only. The values per account are compared with the general ledger balance.