{"id":4204,"date":"2023-08-11T16:07:32","date_gmt":"2023-08-11T15:07:32","guid":{"rendered":"https:\/\/dvs-europe.eu\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/"},"modified":"2023-08-11T16:07:32","modified_gmt":"2023-08-11T15:07:32","slug":"half-year-budget-2023-how-obligated-and-the-terms","status":"publish","type":"post","link":"https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/","title":{"rendered":"Half-year budget 2023: how, obligated and the terms"},"content":{"rendered":"

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. <\/p>\n

Half-year budget 2023: how, obligated<\/strong> and the terms<\/p>\n

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<\/strong> the previous year.<\/p>\n

Half-year budget 2023: how<\/strong>, obligated and the terms<\/p>\n

Which forms are included in the half-year financial statements as of June 30, 2023<\/p>\n

Those subject to the Accounting Regulations on individual financial statements and consolidated financial statements shall submit:<\/p>\n

(a) The state of assets, liabilities and assets (Cod. 10);<\/p>\n

(b) the income statement (code 20), respectively the abbreviated income statement (code 20);<\/p>\n

(c) Informational data (cod. 30).<\/p>\n

Taxpayers affected by the Accounting Regulations in accordance with International Financial Reporting Standards submit:<\/p>\n

(a) The state of assets, liabilities and assets (Cod. 10);<\/p>\n

(b) Income situation (code 20);<\/p>\n

(c) Informational data (cod. 30).<\/p>\n

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. <\/p>\n

Half-year budget 2023: how, obligated and the terms<\/strong><\/em><\/p>\n

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).<\/strong><\/p>\n

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. <\/p>\n

Available for any further clarification.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

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 June 24 <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-4204","post","type-post","status-publish","format-standard","hentry","category-obligations"],"yoast_head":"\nHalf-year budget 2023: how, obligated and the terms<\/title>\n<meta name=\"description\" content=\"Semiannual Financial Statements 2023: modalities, obligated and the terms We report that Decree 2195\/2023 of the Minister of Finance for the approval of 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 Semi-Annual Budget 2023.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Half-year budget 2023: how, obligated and the terms\" \/>\n<meta property=\"og:description\" content=\"Semiannual Financial Statements 2023: modalities, obligated and the terms We report that Decree 2195\/2023 of the Minister of Finance for the approval of 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 Semi-Annual Budget 2023.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/\" \/>\n<meta property=\"og:site_name\" content=\"DVS Europe\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/dvseurope\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-11T15:07:32+00:00\" \/>\n<meta name=\"author\" content=\"Cristian Meneghetti\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Cristian Meneghetti\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/08\\\/11\\\/half-year-budget-2023-how-obligated-and-the-terms\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/08\\\/11\\\/half-year-budget-2023-how-obligated-and-the-terms\\\/\"},\"author\":{\"name\":\"Cristian Meneghetti\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#\\\/schema\\\/person\\\/f31d228834abc92a3f49307920f179d5\"},\"headline\":\"Half-year budget 2023: how, obligated and the terms\",\"datePublished\":\"2023-08-11T15:07:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/08\\\/11\\\/half-year-budget-2023-how-obligated-and-the-terms\\\/\"},\"wordCount\":283,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#organization\"},\"articleSection\":[\"Obligations\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/08\\\/11\\\/half-year-budget-2023-how-obligated-and-the-terms\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/08\\\/11\\\/half-year-budget-2023-how-obligated-and-the-terms\\\/\",\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/08\\\/11\\\/half-year-budget-2023-how-obligated-and-the-terms\\\/\",\"name\":\"Half-year budget 2023: how, obligated and the terms\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#website\"},\"datePublished\":\"2023-08-11T15:07:32+00:00\",\"description\":\"Semiannual Financial Statements 2023: modalities, obligated and the terms We report that Decree 2195\\\/2023 of the Minister of Finance for the approval of 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 Semi-Annual Budget 2023.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/08\\\/11\\\/half-year-budget-2023-how-obligated-and-the-terms\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/08\\\/11\\\/half-year-budget-2023-how-obligated-and-the-terms\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/08\\\/11\\\/half-year-budget-2023-how-obligated-and-the-terms\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Half-year budget 2023: how, obligated and the terms\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/\",\"name\":\"DVS Europe\",\"description\":\"Commercialisti ed Avvocati Italiani in Romania\",\"publisher\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#organization\",\"name\":\"DVS Europe\",\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/marchio_-DVS.png\",\"contentUrl\":\"https:\\\/\\\/dvs-europe.eu\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/marchio_-DVS.png\",\"width\":1012,\"height\":472,\"caption\":\"DVS Europe\"},\"image\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/dvseurope\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#\\\/schema\\\/person\\\/f31d228834abc92a3f49307920f179d5\",\"name\":\"Cristian Meneghetti\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g\",\"caption\":\"Cristian Meneghetti\"},\"sameAs\":[\"http:\\\/\\\/dvseurope.kinsta.cloud\"],\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/author\\\/admin-dvs\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Half-year budget 2023: how, obligated and the terms","description":"Semiannual Financial Statements 2023: modalities, obligated and the terms We report that Decree 2195\/2023 of the Minister of Finance for the approval of 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 Semi-Annual Budget 2023.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/","og_locale":"en_US","og_type":"article","og_title":"Half-year budget 2023: how, obligated and the terms","og_description":"Semiannual Financial Statements 2023: modalities, obligated and the terms We report that Decree 2195\/2023 of the Minister of Finance for the approval of 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 Semi-Annual Budget 2023.","og_url":"https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/","og_site_name":"DVS Europe","article_publisher":"https:\/\/www.facebook.com\/dvseurope\/","article_published_time":"2023-08-11T15:07:32+00:00","author":"Cristian Meneghetti","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Cristian Meneghetti","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/#article","isPartOf":{"@id":"https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/"},"author":{"name":"Cristian Meneghetti","@id":"https:\/\/dvs-europe.eu\/en\/#\/schema\/person\/f31d228834abc92a3f49307920f179d5"},"headline":"Half-year budget 2023: how, obligated and the terms","datePublished":"2023-08-11T15:07:32+00:00","mainEntityOfPage":{"@id":"https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/"},"wordCount":283,"commentCount":0,"publisher":{"@id":"https:\/\/dvs-europe.eu\/en\/#organization"},"articleSection":["Obligations"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/","url":"https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/","name":"Half-year budget 2023: how, obligated and the terms","isPartOf":{"@id":"https:\/\/dvs-europe.eu\/en\/#website"},"datePublished":"2023-08-11T15:07:32+00:00","description":"Semiannual Financial Statements 2023: modalities, obligated and the terms We report that Decree 2195\/2023 of the Minister of Finance for the approval of 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 Semi-Annual Budget 2023.","breadcrumb":{"@id":"https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/dvs-europe.eu\/en\/2023\/08\/11\/half-year-budget-2023-how-obligated-and-the-terms\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/dvs-europe.eu\/en\/"},{"@type":"ListItem","position":2,"name":"Half-year budget 2023: how, obligated and the terms"}]},{"@type":"WebSite","@id":"https:\/\/dvs-europe.eu\/en\/#website","url":"https:\/\/dvs-europe.eu\/en\/","name":"DVS Europe","description":"Commercialisti ed Avvocati Italiani in Romania","publisher":{"@id":"https:\/\/dvs-europe.eu\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dvs-europe.eu\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/dvs-europe.eu\/en\/#organization","name":"DVS Europe","url":"https:\/\/dvs-europe.eu\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/dvs-europe.eu\/en\/#\/schema\/logo\/image\/","url":"https:\/\/dvs-europe.eu\/wp-content\/uploads\/2024\/03\/marchio_-DVS.png","contentUrl":"https:\/\/dvs-europe.eu\/wp-content\/uploads\/2024\/03\/marchio_-DVS.png","width":1012,"height":472,"caption":"DVS Europe"},"image":{"@id":"https:\/\/dvs-europe.eu\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/dvseurope\/"]},{"@type":"Person","@id":"https:\/\/dvs-europe.eu\/en\/#\/schema\/person\/f31d228834abc92a3f49307920f179d5","name":"Cristian Meneghetti","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g","caption":"Cristian Meneghetti"},"sameAs":["http:\/\/dvseurope.kinsta.cloud"],"url":"https:\/\/dvs-europe.eu\/en\/author\/admin-dvs\/"}]}},"_links":{"self":[{"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/posts\/4204","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/comments?post=4204"}],"version-history":[{"count":0,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/posts\/4204\/revisions"}],"wp:attachment":[{"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/media?parent=4204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/categories?post=4204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/tags?post=4204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}