🧾 Compliance & accounting

After Forming Your Romanian SRL: Compliance Obligations

Registering your SRL is the easy part. The day it exists, a set of ongoing duties starts running — most with recurring deadlines. Here’s what foreign owners need to keep on top of, and why almost all of them hand it to an accountant from day one.

The post-formation checklist

• Register with ANAF and get SPV access. ANAF is Romania’s tax authority; the SPV (Spațiul Privat Virtual) is its online portal. Nearly all filings and communication run through it, so SPV enrolment is your first task after incorporation.
• Monthly bookkeeping. Every invoice, expense and bank movement must be recorded under Romanian accounting rules — not just at year-end.
• Periodic tax declarations. Income/profit and other taxes are declared on recurring cycles (monthly, quarterly or annually depending on your situation).
• VAT returns. If you’re VAT-registered, you file periodic VAT returns and recapitulative statements. Standard VAT is 21%, with a reduced 11% rate; the registration threshold is RON 395,000.
• e-Factura. Romania’s national e-invoicing system is mandatory for B2B transactions. Invoices are issued and reported through the platform, not just emailed as PDFs.
• SAF-T (D406). The Standard Audit File for Tax (declaration D406) reporting obligation applies — a structured electronic file of your accounting and tax data submitted to ANAF.
• Payroll filings. If you have employees, monthly payroll, salary tax and social-contribution declarations are due, plus employment registration.
• Annual financial statements. Each year you file statutory financial statements with the authorities.
• Beneficial owner (UBO) declaration. Where applicable, the company’s ultimate beneficial owner must be declared and kept up to date.

Keep your micro-company status

Many foreign founders use the 1% micro-company regime. To qualify you generally need at least one employee and turnover up to €100,000. Lose the employee and you can fall out of the regime — so this isn’t a one-off check at formation, it’s an ongoing condition to monitor.

Obligation	Frequency
Bookkeeping	Monthly
VAT returns (if registered)	Periodic
e-Factura reporting	Per invoice (B2B)
SAF-T / D406	Periodic
Payroll filings	Monthly (if staff)
Financial statements	Annual

Caution: these are 2026 rules. Deadlines, thresholds and reporting formats change frequently in Romania — always confirm your current obligations before relying on the above.

Why owners use an accountant from day one

The filings are in Romanian, run through SPV and e-Factura, and carry penalties for late or missing submissions. For a non-resident owner running a business from abroad, keeping pace with monthly bookkeeping, VAT, SAF-T and payroll is impractical to do alone — which is why most hand it over immediately. It also pairs naturally with setting up your finances, such as when you open a business bank account.

Our partner accountants handle all of this in English: SPV setup, bookkeeping, VAT, e-Factura, SAF-T and annual filings. See our accounting services in Romania, or start here and we’ll keep your SRL compliant from day one.