Order of the Minister of Finance (OMF) no. 3,100/2024 approved the Accounting Reporting System as at 30 June 2024 for economic operators which in the previous financial year registered a net turnover higher than the RON equivalent of EUR 1 million, including economic operators for which the financial year is different from the calendar year.
The accounting reports have to be submitted to the territorial units of the Ministry of Finance in electronic format by 19 August 2024 at the latest, on the www.e-guvernare.ro portal, and be signed with a qualified digital certificate.
In the accounting reporting as at 30 June 2024, the expenses with the profit tax at the level of the minimum turnover tax are to be presented separately.