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Commentary

Accounting records (Romania)

41 Romania

Accounting records (Romania)

It is a legal requirement for all Romanian VAT registered entities to keep correct and complete accounting records for all operations carried out during their economic activity. These must include the following:

  1. Ìý

    •ÌýÌýÌýÌý Accounting records of economic activity.

  2. Ìý

    •ÌýÌýÌýÌý Copies of all VAT invoices or other documents issued and relating to the economic activity.

  3. Ìý

    •ÌýÌýÌýÌý Customs documents.

  4. Ìý

    •ÌýÌýÌýÌý A register of non-transfers (see 41.68).

  5. Ìý

    •

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