We point out that as every year, at the beginning of the administrative period the legislation requires (OMFP No. 2634/2015) to prepare and approve by the Administrative Body the resolution for the numbering of accounting documents for the current year (thus for 2023). This numbering is then communicated to the ANAF (Romanian Revenue Agency) with the first 394 customers and suppliers declaration.

Accounting documents such as invoices, receipts or transport documents must be numbered and serialized so that they can be uniquely identified for each accounting-administrative year. The numbering of each type of document must be done sequentially, ascending in the order in which the documents are issued, distinguished by internal and external series (domestic, EU, non-EU customers).

The document numbering measure with internal regime is issued for the management of documents: invoices, receipts, goods accompanying notices, pro-forma invoices, receipt and difference notes, consumption vouchers, travel orders, etc.).

According to the accounting regulations (OMFP No. 2634/2015) in fact:

“24. Entities will ensure an internal numbering scheme for accounting-accounting documents, composed as follows:

– the persons in charge of organizing and managing the accounts shall designate, by internal written decision, one or more persons, as the case may be, who will be assigned powers with regard to the allocation and management of the relevant numbers;

– each document will have an order number or series, as appropriate, a number or series that must be sequential, established by the institution. The assignment of numbers will take into account the organizational structure, respectively directorate, work points, branches, etc.;

– entities will issue their own procedures for determining and/or assigning numbers or series, as appropriate, by which it will be indicated, for each fiscal year, what is the number or series from which the first document is issued.

The decision/decision must be drafted at the beginning of each year or at the beginning of the start of the activity.”

Please report by 1/31/2023 which serial numbers and numbering to use for 2023 (e.g. ABC_RO series from no. 1 to no. 9999 , ABC_UE series from no. 1 to no. 9999).

Be careful because in case of a tax audit it is necessary to show the minutes of the resolutions for numbering tax and accounting documents.