MF Order no. 2195/2023 for the approval of the Accounting Reporting System of economic operators on June 30th, 2023, was published in the Official Gazette, Part I no. 677 of July 24th, 2023.
The order approves the accounting reporting system of economic operators on June 30th, 2023, contained in the annex that is an integral part of this order.
Who has the obligation to submit the semestrial accounting reporting?
The accounting reporting system of economic operators on June 30th, 2023, applies to:
- the entities subject to the accounting regulations regarding the individual annual financial statements and the consolidated annual financial statements, approved by the Order of the Minister of Public Finances no. 1.802/2014, with subsequent amendments and additions, and which in the previous financial year recorded a net turnover higher than the equivalent in lei of EUR 1,000,000.
- the persons subject to the Accounting Regulations in accordance with the International Financial Reporting Standards, approved by the Order of the Minister of Public Finances no. 2.844/2016, with subsequent amendments and additions, and which in the previous financial year recorded a net turnover higher than the equivalent in lei of EUR 1,000,000.
To remember!
- The provisions of this order also apply to economic operators whose financial exercise is different from the calendar year.
- For the preparation of the accounting reporting on June 30th, 2023, the inclusion in the above criteria is carried out on the basis of the indicators determined from the annual financial statements of the previous financial year, respectively the trial balance from the end of the previous financial year, using the exchange rate communicated by the Bank National of Romania, valid at the end of the previous financial year.
- In the case of legal entities that have subunits without legal personality, the activity carried out by them is summed up by the legal entity that prepares the accounting reporting on June 30th, 2023.
- In order to ensure the information intended for the institutional system of the state, the provisions of this order also apply to the subunits in Romania that belong to legal entities persons abroad, as well as to the permanent headquarters in Romania that belong to legal persons based abroad, regardless of the chosen financial exercise chosen, under the law.
- In the situation where the legal person based abroad carries out its activity in Romania through several permanent headquarters, the accounting reporting required by the Accounting Law no. 82/1991, republished, with subsequent amendments and additions, is drawn up by the permanent headquarters designated to fulfill fiscal obligations, reflecting the activity of all permanent headquarters. For this purpose, the designated permanent headquarters proceeds to sum up the information corresponding to the activity carried out by each permanent headquarters.
Foreign legal persons that have the place of effective management in Romania are not subject to accounting reporting on June 30th, 2023.
The procedure for preparing and submitting the accounting reporting on 30.06.2023:
Entities submit accounting reports in electronic form, on the www.e-guvernare.ro portal, signed with a qualified digital certificate.
The electronic format of the submitted accounting reports consists of a pdf file to which an xml file is attached.
Entities that apply OMPF 1802/2014 prepare and submit to the territorial units of the Ministry of Finance accounting reports on June 30th, 2023, which include the following forms, provided in chapter II:
a) The situation of assets, liabilities and equity (code 10);
b) The profit and loss account (code 20), respectively the abbreviated profit and loss account (code 20);
c) Informative data (code 30).
The accounting reports on June 30th, 2023, are signed by the legal persons, including their names in clear.
The row corresponding to the quality of the person who prepared the accounting reports is completed as follows:
- the economic director, the chief accountant or another person authorized to perform this function, according to the accounting law;
- natural or legal persons, authorized according to the law, members of the Body of Chartered Accountants and Authorized Accountants from Romania.
The accounting reports on June 30th, 2023, are also signed by the administrator or the person who has the obligation to manage the entity.
The electronic format of the accounting reports on June 30th, 2023, containing the necessary forms and the verification program with the related usage documentation, is obtained by using the assistance program developed by the Ministry of Finance.
The assistance program is made available to entities free of charge by the territorial units of the Ministry of Finance or can be downloaded from the portal of the National Agency for Fiscal Administration at www.anaf.ro.
The forms that make up the accounting reports on June 30th, 2023, are filled in lei.
Entities that did not carry out activity from the date of establishment until June 30th, 2023, those that were temporarily inactive throughout the first semester of 2023, those established during 2023, as well as legal persons that are in the process of liquidation, according to the law, do not prepare accounting reports on June 30th, 2023.
The deadline for submitting accounting reports is June 30th, 2023.
The accounting reports on June 30th, 2023, are submitted to the territorial units of the Ministry of Finance until August 16th, 2023, at the latest.
Sanctions for persons who do not submit accounting reports:
Failure to submit accounting reports on June 30th, 2023, under the conditions provided by the order is sanctioned according to the provisions of art. 42 of the Accounting Law no. 82/1991, republished, with subsequent amendments and additions, namely:
- those related to drafting and signing, with a fine from RON 2,000 to RON 3,000;
- the one related to filing within the legal term, with a fine from RON 300 to RON 1,000, if the delay period is between 1 and 15 working days, with a fine from RON 1,000 to RON 3,000, if the delay period is between 16 and 30 working days, and with a fine from RON 1,500 to RON 4,500, if the delay period exceeds 30 working days;
