It should be noted that Ordin No. 936 of July 16, 2014 approved the reporting system of the Half-Yearly Financial Statements closed on June 30, 2014 for economic operators applying the accounting regulation in accordance with the Fourth EEC Directive.
The rule refers in particular to individuals who exceeded the turnover of 220,000 Lei in the previous fiscal year.
The following are excluded from the requirement to file half-yearly financial statements:
- have not carried out any activities from the date of incorporation to June 30, 2014;
- are in a condition of temporary inactivity throughout the first half of 2014;
- were formed during 2014;
- Are in a liquidation condition.
As a final reminder,the peremptory deadline for filing the semiannual financial statements is August 18, 2014.
