Accounting for a Romania SRL: your first-year checklist (2026)

Accounting for a Romania SRL in its first year comes down to a few decisions and a fixed filing calendar. You pick who keeps your books, check whether you qualify for the micro regime, find out if you need Romanian VAT and get into SPV for e-invoicing. Below are the steps and the deadlines in force in November 2026, written for founders who run the company from abroad.

Right after registration

Your SRL has tax obligations from the day it is registered, even before the first invoice. If you are still before that step, Start4's guide to opening a company in Romania starts from the beginning.

• Your accountant. Romanian law lets you keep the books in-house, led by someone with a degree in economics, or through a service contract with an accountant or firm that is a CECCAR member. The administrator stays responsible.
• Mandatory ledgers. Registrul-jurnal (journal), Registrul-inventar (inventory register) and Cartea mare (general ledger), plus a trial balance every month.
• SPV. The tax authority's online portal (ANAF's «Virtual Private Space»). e-Invoices and official messages go through it. A company enrols with a qualified digital certificate.

Sign with your accountant before the first month closes. Chasing a missed deadline from another country costs more than avoiding it.

Micro regime or profit tax

The micro regime is a 1% tax on revenue, a single rate since 1 January 2026. The alternative is 16% profit tax. A new SRL can start as a micro-company if it meets the Fiscal Code conditions:

• revenue up to the equivalent of €100,000 a year, measured on turnover and added to that of linked companies;
• at least one employee; a new company has 90 days from registration to hire;
• shareholders with more than 25% may have only one micro-company;
• capital not held by the state, company not in dissolution;
• annual accounts filed on time.

Go over €100,000 during the year and you pay profit tax from that quarter. The full comparison is in Start4's guide to the Romanian micro-company tax.

Your employee and form D112

Once you have an employee, you file D112 every month, by the 25th of the month after the pay month. It covers contributions, payroll tax and the employee's record.

If your only employee leaves, you have 30 days to hire someone else, or you move to profit tax from the next quarter. Sick leave does not cost you the micro regime as long as it stays within 30 days in total over the year.

Romanian VAT: yes or no

The exemption threshold is 395,000 lei of annual turnover. Below it you can stay outside VAT; once you exceed it, you must apply for registration no later than the day you cross it. You can also register from the start.

As a VAT payer you charge 21% or the reduced 11% and file D300 by the 25th of the month after the period, monthly or quarterly. The rules are in our guide to the Romanian VAT rate.

e-Factura, SPV and cash registers

Invoices to businesses and consumers go through RO e-Factura. Since 1 January 2026 you have 5 working days from issue to upload them. See our guide to e-Factura in Romania.

If you sell retail or provide services to the public and take cash or card, you need a fiscal cash register. A receipt that qualifies as a simplified invoice does not go through e-Factura.

Contar has an e-Factura ANAF (SPV) module and sends your accountant a monthly pack of sales and purchases: XML for SAGA, CSV and PDF.

The first-year filing calendar

When a deadline falls on a weekend or public holiday, it moves to the next working day; the ANAF calendar already shows the moved date.

For the fourth quarter the Fiscal Code says 25 January; for 2025 a derogation moved the micro tax to 25 June 2026. Check the ANAF calendar for what applies to 2026.

SAF-T: form D406

D406 is the Standard Audit File for Tax. Small taxpayers have filed it since 1 January 2025, and a new company owes it from its registration date. You file it monthly or quarterly, following your VAT period; without VAT, quarterly. The deadline is the last day of the month after the period. Your accounting software generates it.

Annual accounts, dividends and records

Annual accounts are due by 31 May of the following year: for 2026, by 31 May 2027. For a micro-company, filing late also costs the regime.

Dividends distributed from 1 January 2026 are taxed at 16% in Romania, withheld by the company and paid by the 25th of the month after payment. That tax is final in Romania; if you live elsewhere, your country of residence applies its own rules and any double tax treaty.

Keep ledgers and supporting documents for 5 years from 1 July of the year after the financial year ends, and annual accounts for 10 years.

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