Annual Financial Statements for 2025: Filing Deadline and Company Obligations

The 2 June 2026 deadline applies principally to entities filing annual financial statements for the 2025 financial year, including:

• commercial companies;
• national companies and corporations;
• autonomous public enterprises (regii autonome);
• national research and development institutes;
• foreign legal entities with their effective place of management in Romania;
• Romanian branches of legal entities incorporated abroad;
• permanent establishments of legal entities incorporated abroad.

The filing must be submitted to the competent tax authority by the statutory deadline, together with the documents required by applicable accounting regulations.

Different filing deadlines apply to other categories of entities. The date of 30 April 2026 was the applicable deadline for other legal entities, including non-profit organisations, trade unions, employer associations, and similar entities.

In addition:

• entities that have not conducted any activity since incorporation were required to file within 60 days of the end of the financial year;
• legal entities in liquidation were required to file the annual accounting report within 90 days of the end of the 2025 calendar year, for the duration of the liquidation period.

Medium and large entities, as well as public interest entities, must prepare annual financial statements subject to statutory audit. Statutory audit is also required for entities that, at the balance sheet date, exceed the limits of at least two of the following three criteria:

• total assets: RON 16,000,000
• net turnover: RON 32,000,000
• average number of employees during the financial year: 50

Entities whose annual financial statements are subject to statutory audit are required to organise and ensure the conduct of internal audit activity, in accordance with Law no. 162/2017.

The annual financial statements for 2025 must be signed by:

• the legal representative of the entity — the director or person responsible for managing the entity;
• the chief financial officer, chief accountant, or another person authorised to fulfil that function, employed in accordance with the law.

For companies, annual financial statements must be approved by the general meeting of shareholders or associates, in accordance with the Companies Law no. 31/1990.

Filing is exclusively electronic, through the portal www.e-guvernare.ro, using a qualified digital certificate.

Failure to comply with accounting regulations and the obligations set out in the Accounting Law no. 82/1991 may constitute a contravention. Fines may reach up to RON 40,000, depending on the nature of the breach and the specific obligation violated.

Before filing the annual financial statements, companies should verify at minimum:

• whether the financial statements are complete and correctly prepared
• whether the attached documents are those required by law
• whether the financial statements have been approved in accordance with applicable corporate rules
• whether all required signatures are in place
• whether the company falls within the scope of statutory audit
• whether there is an obligation to organise internal audit
• whether the applicable filing deadline has been correctly identified
• whether electronic filing is being made with a qualified digital certificate