The National Agency for Fiscal Administration (ANAF) indicates 30 May 2024 as the deadline for the submission of annual financial statements for 31 December 2023 by entities for which the financial year coincides with the calendar year.
The information is provided in a reply sent by ANAF on 14 August this year to the Body of Chartered Accountants and Certified Public Accountants in Romania (CECCAR), following an address submitted by the professional body. CECCAR officially requested clarification from the National Agency for Fiscal Administration (ANAF) regarding the legal deadline for the submission of financial statements for the financial year 2023, given the different opinions of the administrative-territorial units of ANAF referred by the members of the professional body.
We note that CECCAR has notified the authorities about the inconsistency in the application of the legislation regarding the deadlines for filing financial statements and the implications for the application of the system of taxation on microenterprise income.
“The Legislation Department (editor’s note: within the Ministry of Finance) as informed us that, with regard to the method of determining the deadlines provided for by the Accounting Law No 82/1991, republished, as amended and supplemented, in the absence of express provisions on their calculation, the legal provisions of common law will apply: Civil Code (art. 2.553 and art. 2.554 of Law no. 287/2009), respectively Civil Procedure Code (art. 181 of Law no. 134/2010). As a result, the deadline for submission of the annual financial statements prepared for 31 December 2023, by entities for which the financial year coincides with the calendar year, is 30 May 2024″, the reply submitted by ANAF states.
