We report that Decree 2195/2023 of the Minister of Finance to approve the Accounting Reporting System as of June 30, 2023 of economic operators was published in the Official Gazette No. 677 of July 24, 2023. In fact, the Decree covers the methods, obligors and deadlines for filing the Half-Yearly Financial Statements 2023.
Half-year budget 2023: how, obligated and the terms
The accounting reporting system as of June 30, 2023 applies to economic operators with net sales exceeding the equivalent in lei of 1,000,000 in the previous year.
Half-year budget 2023: how, obligated and the terms
Which forms are included in the half-year financial statements as of June 30, 2023
Those subject to the Accounting Regulations on individual financial statements and consolidated financial statements shall submit:
(a) The state of assets, liabilities and assets (Cod. 10);
(b) the income statement (code 20), respectively the abbreviated income statement (code 20);
(c) Informational data (cod. 30).
Taxpayers affected by the Accounting Regulations in accordance with International Financial Reporting Standards submit:
(a) The state of assets, liabilities and assets (Cod. 10);
(b) Income situation (code 20);
(c) Informational data (cod. 30).
The mode of submission of accounting reports is in electronic format, on the portal www.e-guvernare.ro, signed by an electronic digital certificate. The electronic format of submitted accounting reports consists of a PDF file to which an XML file is attached.
Half-year budget 2023: how, obligated and the terms
The Half-Yearly Budget as of June 30, 2023 is submitted to the territorial units of the Ministry of Finance until August 16, 2023 (ANAF).
Failure to submit accounting reports as of June 30, 2023 under the conditions stipulated in the Ordinance shall be punished in accordance with the provisions of Article 42 of Accounting Law No. 82/1991, republished, as amended and supplemented.
Available for any further clarification.
