{"id":7330,"date":"2019-02-19T03:08:00","date_gmt":"2019-02-19T03:08:00","guid":{"rendered":"https:\/\/certsign.ro\/what-financial-and-accounting-documents-do-we-keep-in-the-archive-and-for-how-long\/"},"modified":"2021-03-09T18:36:21","modified_gmt":"2021-03-09T18:36:21","slug":"what-financial-and-accounting-documents-do-we-keep-in-the-archive-and-for-how-long","status":"publish","type":"post","link":"https:\/\/www.certsign.ro\/en\/what-financial-and-accounting-documents-do-we-keep-in-the-archive-and-for-how-long\/","title":{"rendered":"What financial and accounting documents do we keep in the archive and for how long?"},"content":{"rendered":"\n

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<\/strong>.<\/span><\/span><\/p>

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<\/a>.<\/span><\/span><\/p>

5 years<\/strong><\/span><\/span><\/span><\/p>

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:<\/span><\/span><\/p>

•<\/span><\/span> reception and difference notes;<\/span><\/span><\/p>

•<\/span><\/span> vouchers for surrender, transfer, refund;<\/span><\/span><\/p>

•<\/span><\/span> consumer bills (including collective consumption);<\/span><\/span><\/p>

•<\/span><\/span> daily food lists;<\/span><\/span><\/p>

•<\/span><\/span> delivery arrangements;<\/span><\/span><\/p>

•<\/span><\/span> inventory lists (including those for global-value management);<\/span><\/span><\/p>

•<\/span><\/span> receipts (including for foreign currency transactions);<\/span><\/span><\/p>

•<\/span><\/span> payment \/ collection orders to the cashier;<\/span><\/span><\/p>

•<\/span><\/span> purchase borders (including from individual producers);<\/span><\/span><\/p>