Romanian statutory registers¶

Romanian companies must keep a set of accounting registers and make them available to the tax authorities (OMFP 2634/2015, OMFP 1802/2014 and the Fiscal Code). The l10n_ro_dynamic_reports module provides them as dynamic reports, with the Romanian layouts and columns.

Note

The registers only read the companies whose fiscal country is Romania. They are available to users who have the Romanian Localization User group and the accounting Accountant access right.

Open a register¶

Go to Accounting ‣ Reporting ‣ Dynamic Reports ‣ Romania and select the register:

Menu	Romanian name	Legal purpose
Trial Balance	Balanța de verificare	Checks that debits equal credits, and summarizes every account.
General Journal	Registru jurnal	Chronological record of all the accounting entries.
Account Sheets	Fișa de cont	Detail of the entries of one or more accounts, with the running balance.
General Ledger	Cartea mare	Systematic record of the turnover and balances of each account.
Sales Journal	Jurnal de vânzări	VAT record of the sales invoices, the base of the D300 return.
Purchase Journal	Jurnal de cumpărări	VAT record of the purchase invoices, the base of the D300 return.
Inventory Register	Registru inventar	Balance sheet accounts at the end of the period, to compare with the stock-taking.

If you select no Romanian company in the company switcher, the report does not open and asks you to select one. If you select several Romanian companies, the accounts are merged by account code.

Tip

The report titles end with (Romania), for example General Journal (Romania).

Filters¶

All the registers have the following filters:

Date Range;
Show Draft Entries: by default only posted entries are included;
Journals.

Some registers add their own filters:

Trial balance: Account Level (analytical accounts, synthetic accounts with 4 or 3 digits, account groups, account classes) and Hide Zero Lines.
Account sheets: Account Class (all classes, or class 1 to 9).

Trial balance¶

The trial balance (balanța de verificare) has five pairs of debit and credit columns, the five equalities:

Opening Balance
Previous Turnover
Period Turnover
Total Amounts
Closing Balance

Each class of accounts has a Total class N line, and the report ends with a Grand total. Click an amount to open the matching journal items. The result of the income and expense accounts (classes 6 and 7) of the previous periods is carried to the account 121 in the opening balance.

General journal¶

The general journal (registru jurnal) lists the entries in chronological order, one row per entry, with the columns Date, Document, Explanation, Debit Account, Credit Account, Debit Amount and Credit Amount. You can unfold an entry to see its accounting lines. The report ends with a Total row.

Account sheets¶

The account sheet (fișa de cont) starts with an Opening balance row. Each following row shows the date, the document, the explanation, the Counterpart Account (the first four, then ...), the debit and credit amounts and the running balance. The sheet ends with a Turnover and closing balance row.

General ledger¶

The general ledger (cartea mare) shows, for each account, the opening balance, the turnover and the closing balance, each with a debit and a credit column. Unfold an account to see its monthly turnover.

Sales and purchase journals¶

The sales and purchase journals have one row per document, with the date, the document number, the partner, the tax ID and the total of the document. Then the base and the VAT are split in columns by tax rate (21%, 11%, 9% and other rates).

The sales journal also has columns for the intra-EU supplies of goods and services, the exempt operations (with or without the right of deduction, and not taxable), the domestic reverse charge, and the VAT on payment (TVA la încasare). The purchase journal has columns for the intra-EU acquisitions of goods, the services from abroad, the domestic reverse charge, the exempt or not taxable operations, and the VAT on payment.

The column of a tax is chosen according to its D300 tax tag. For old taxes without tag, the rate is used. Credit notes are shown with negative amounts. After the total line, the report adds a summary line for each D300 row (for example D300 row 09), so the column totals can be compared directly with the return.

Inventory register¶

The inventory register (registru inventar) lists the balance sheet accounts (classes 1 to 5) at the end of the period, grouped by class. It has the columns Book Value Debit, Book Value Credit, Inventory Value and Valuation Difference. The inventory value starts equal to the book value, so the difference is 0. When the stock-taking shows a difference, book it in the accounting; it then appears in the register.

Export¶

Click XLSX or PDF in the top bar to export the report. The export unfolds all the lines.

Note

The trial balance and the same balance calculation are also the source of the Annual financial statements (ANAF) and of the D101 profit tax return and micro-enterprise tax return, so the figures are consistent.