What financial and accounting documents do we keep in the archive and for how long?
Relevant information regarding the keeping and archiving of the accounting registers and other financial-accounting documents can be found in the Order of the Ministry of Public Finance no. 2634/2015. According to it, the keeping of supporting documents, accounting registers and other financial-accounting documents shall be made, as appropriate, at the tax domicile, at the registered office or at the secondary offices, on paper or in electronic form.
The financial and accounting documents may be retained on the basis of service contracts for consideration and by authorized economic operators in the provision of archiving services.
We should keep for a period of 5 years from the date of the financial year in which they were drawn up (if the entity's own requirements do not require that they be retained for a longer period of time), the following documents:
• reception and difference notes;
• vouchers for surrender, transfer, refund;
• consumer bills (including collective consumption);
• daily food lists;
• delivery arrangements;
• inventory lists (including those for global-value management);
• receipts (including for foreign currency transactions);
• payment / collection orders to the cashier;
• purchase borders (including from individual producers);
• deposits for joint operations;
• travel orders - delegation (including abroad);
• expenditure reimbursements - for external travel (including currency);
• debit-credit notes;
• accounts for various operations (in foreign currency and in lei);
• imputation decisions (including payment commitments).
Attention! Financial-accounting documents attesting the provenance of goods with a life span of more than 5 years shall be kept for the period of their useful life.
The mandatory accounting records (Registry-Journal, Inventory-Book and the Large Book) and the supporting documents for the financial accounting records - except for the above - are kept for a period of 10 years from the date of conclusion financial year during which they were drawn up.
In this category we find wage states, for which a retention period of 50 years applies.