Retention of tax documents in Romania

Much debated is the issue of tax document retention in Romania.

As a reminder, the legal deadlines for the retention of tax-relevant documents are as follows:

– 50 years for payroll schedules, documentation related to employees (stat de salarii);

– 10 years for tax and accounting records and documents;

– 5 years for a list of about 25 documents, among which are: le NIR, bon de consum, fisa magazie, lista de inventariere, ordin de deplasare etc.

Accordingly, we recommend keeping tax records for at least 10 years (except in the case related to employees).

We remain available for clarification.