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Deadline 18 August: Mid-Year 2025 Accounting Reporting System – Ordinance 1194/2025

  • Writer: Bogdan Nastase
    Bogdan Nastase
  • Aug 15
  • 3 min read

Published in Official Gazette no. 730 / 05.08.2025, Ordinance no. 1194/2025 establishes the accounting reporting system as at 30 June 2025 for certain economic operators in Romania.

The ordinance replaces Ordinance no. 3100 / 2024 (which applied to mid-year 2024) and aligns mid-year reporting obligations with the current regulatory framework.


A clean office desk scene with a laptop open to ANAF’s online portal, accounting spreadsheets visible, and a visible calendar showing August 18 circled in red.

Who Must File?

The new system applies to entities that recorded a net turnover exceeding the RON equivalent of €1,000,000 in the previous financial year. It covers:

  • Entities applying Romanian accounting regulations for annual individual and consolidated financial statements (Order 1802/2014)

  • Entities applying IFRS according to Order 2844/2016, including:

    • Companies with a financial year different from the calendar year

    • Permanent establishments in Romania of foreign legal entities


What Must Be Submitted?

The mid-year reporting package includes:

  • Statement of Assets, Liabilities and Equity – Code 10

  • Profit and Loss Account – Code 20 (or the shortened version, also Code 20)

  • Informative Data – Code 30

These reports must be filed electronically with ANAF no later than August 18, 2025.


Filing Rules and Penalties

  • Detailed instructions are provided for completion and signing of the reports.

  • Failure to comply is sanctioned under Romanian Accounting Law no. 82/1991.

  • Reports must be submitted via ANAF’s electronic platform, ensuring correct coding and accurate data entry.


Key Deadlines

Action

Deadline

Notes

Prepare mid-year accounting statements

Before 18 August 2025

Ensure alignment with the approved formats

Electronic submission to ANAF

18 August 2025

Through the ANAF online filing system

Compliance check

Immediately after submission

Keep proof of submission and signed reports

Why It Matters

Mid-year reporting gives the Ministry of Finance and ANAF a snapshot of companies’ financial positions in the first half of the year. It also helps monitor fiscal compliance for large and medium-sized taxpayers. Non-compliance can result in fines and reputational damage.


Frequently Asked Questions (FAQ)

Q: Who must submit mid-year accounting reports in Romania for 2025?

A: Companies with net turnover over the RON equivalent of €1M in the previous financial year, including those using Romanian GAAP or IFRS, and certain permanent establishments.


Q: What is the deadline for the 30 June 2025 reports?

A: 18 August 2025.


Q: What forms are included in the reporting package?

A: Code 10 (Assets, Liabilities and Equity), Code 20 (Profit and Loss, or shortened version), and Code 30 (Informative Data).


Q: How must the reports be filed?

A: Electronically via ANAF’s online platform, in the approved formats.


Q: What happens if I don’t file?

A: Penalties under Romanian Accounting Law no. 82/1991, including fines.


Q: What to do next?

A: Alternatives:




Ordinul nr. 1194/2025 pentru aprobarea Sistemului de raportare contabilă la 30 iunie 2025 a operatorilor economici

(Monitorul Oficial nr. 730 / 05.08.2025)

 

Prin acest act normativ a fost aprobat Sistemul de raportare contabilă la 30 iunie 2025 a operatorilor economici.


Acesta este aplicabil acelor entități care, în exercițiul financiar precedent, au înregistrat o cifră de afaceri netă mai mare decât echivalentul în lei a 1.000.000 euro.


Noul act normativ abrogă Ordinul ministrului finanţelor nr. 3100/2024  privind raportarea la 30 iunie 2024.


Sistemul de raportare contabila la 30 iunie 2025 vizează deopotrivă:

 

  1. entitățile care aplică reglementările contabile privind situațiile financiare anuale individuale și consolidate (Ordinul 1802/2014)

  2. entitățile care aplică Standardele Internaționale de Raportare Financiară (Ordinul 2844/2016), inclusiv operatorii economici cu exercițiu financiar diferit de anul calendaristic sau cu sedii permanente în România aparținând unor persoane juridice străine.

 

Depunerea raportărilor contabile se face pe cale electronică la ANAF până la data de 18 august 2025 și aceasta include:

 

  • a) Situaţia activelor, datoriilor şi capitalurilor proprii (cod 10);

  • b) Contul de profit şi pierdere (cod 20), respectiv Contul prescurtat de profit şi pierdere (cod 20);

  • c) Date informative (cod 30).

 

De asemenea sunt prevăzute reguli detaliate în ceea ce privește completarea și semnarea raportărilor, precum și sancțiuni pentru nerespectarea obligațiilor conform Legii contabilității nr. 82/1991.

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