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:
- Ìý
•ÌýÌýÌýÌý Accounting records of economic activity.
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•ÌýÌýÌýÌý Copies of all VAT invoices or other documents issued and relating to the economic activity.
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•ÌýÌýÌýÌý Customs documents.
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•ÌýÌýÌýÌý A register of non-transfers (see 41.68).
- Ìý
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Web page updated on 17 Mar 2025 16:20