LLC Accounting in Romania — Everything You Need to Know in 2025

Every limited liability company (SRL) in Romania is legally required to maintain double-entry accounting, regardless of size or turnover. Non-compliance carries fines of up to 50,000 RON and significant tax risks. Geseidl Consulting provides the complete guide for LLC accounting in 2025.

LLC accounting obligations — complete legal framework

Under Accounting Law no. 82/1991 and OMFP 1802/2014 (accounting regulations), LLCs must organize and maintain financial accounting. This includes: chronological recording of all economic operations, preparing monthly trial balances, and filing annual financial statements.

LLCs are classified into micro-entities, small entities, and medium/large entities based on: turnover, total assets, and average number of employees. The classification determines the scope of mandatory annual financial statements (abbreviated vs full balance sheet, administrators' report, etc.).

Monthly, quarterly, and annual filings (calendar)

Monthly

• Declaration 112 — payroll contributions (if you have employees) — deadline: 25th of the month
• VAT return (D300) — if VAT registered — deadline: 25th of the month
• SAF-T declaration (D406) — for large taxpayers — monthly

Quarterly

• Declaration 100 — quarterly corporate tax (or micro-enterprise) — deadline: 25th of the month following the quarter
• SAF-T declaration (D406) — for medium taxpayers — quarterly

Annual

• Annual financial statements — deadline: 150 days from closing (May 31)
• Annual corporate tax declaration (D101) — deadline: March 25
• SAF-T declaration (D406) — for small taxpayers — annually

How much does LLC accounting cost in 2025

The cost of accounting services for an LLC varies by complexity. Indicative ranges for 2025:

• Dormant LLC: 150-300 RON/month
• Small LLC (under 10 invoices/month, no employees): 400-800 RON/month
• Medium LLC (10-50 invoices, 1-5 employees): 800-1,500 RON/month
• High-activity LLC (50+ invoices, 10+ employees): 1,500-3,000+ RON/month

The cheapest option is not always the best. Cheap accounting can lead to costly errors: incorrect filings, ANAF fines, unrecovered VAT. Investing in professional service pays for itself quickly. See details on the accounting fees page.

How to choose an accounting firm — evaluation criteria

1. Check CECCAR registration — the firm must be a CECCAR member with current license
2. Industry experience — an accountant familiar with your sector saves time and money
3. Modern software — paper-based accounting is no longer acceptable in 2025
4. Proactive communication — a good accountant notifies you before deadlines, not after
5. Additional certifications — ISO 9001, CAFR member, ANEVAR (indicates professionalism)

Documents you need to prepare monthly

For efficient accounting, every LLC must submit monthly to the accounting firm a complete set of primary documents: issued and received invoices, bank statements, cash register (if operating with cash), receipts and fiscal vouchers, new or modified contracts.

Organized and timely document submission reduces accounting costs and minimizes error risk. Geseidl offers online accounting with a dedicated platform for document upload — no travel, no lost papers.

Need professional LLC accounting? The Geseidl Consulting Group team, CECCAR Prahova leader for 18 consecutive years, is ready to help. Discover our services or contact us for a free consultation.