Payroll Services in Romania
Employment contracts, REGES-Online, payslips and form 112 for a company with staff.
Bucharest office
Accounting Firm in Bucharest for Foreign-Owned Companies
An accountant in Bucharest for your Romanian company: books, returns and every ANAF letter handled from our office on Strada Kiseleff, by CECCAR-registered accountants.
- Office at Strada Kiseleff 32, Bucharest
- Work performed by CECCAR-registered accountants
- Your power of attorney lodged with ANAF in original
- Meetings at the office or by video
Your company's tax office follows its address, not ours (art. 30(1) Fiscal Procedure Code).
An accounting office in Bucharest for owners abroad
We are an accountant in Bucharest for companies registered anywhere in Romania: books, payroll and returns, run from our office by CECCAR-registered accountants. Outsourced accounting is lawful only under a contract with a CECCAR member (art. 10(3) Law 82/1991, 2008 republication). The whole offer is on the accounting services page.
Our clients own an SRL from abroad, run a foreign group's Romanian subsidiary or branch, or are changing accountant. Filings are electronic; what needs Bucharest is physical: the power of attorney reaches ANAF in original or legalised copy (art. 18(2) Fiscal Procedure Code), and local taxes go to the sector's office.
What the Bucharest office does
Eight parts of one contract. Not included: stand-alone tax advice (CCF work, art. 7 OG 65/1994), audit, legal drafting, a registered office, trade-register filings.
The accounting contract, run from Bucharest
Bookkeeping, payroll and the tax returns, inside a contract with a CECCAR member (art. 10(3) Law 82/1991; art. 6(a) OG 65/1994).
Your tax office and regime, read first
The company's fiscal domicile and its ANAF unit: the sector office, or the Bucharest-level unit for mid-size companies.
Originals received and lodged
The power of attorney comes to our office and goes to ANAF in original or legalised copy (art. 18(2) Fiscal Procedure Code).
ANAF letters answered inside the contract
ANAF's acts arrive in SPV; our accountant answers as împuternicit (authorised representative, art. 18(1)) and attends when summoned. Returns: our tax compliance service.
Local taxes in the sector
Building, land and vehicle taxes, with the local tax office of the registered office's sector (art. 38(1), 39(1)).
Tax certificates for a sale or a tender
ANAF's certificat de atestare fiscală (tax certificate) and the sector's own, requested under the mandate (art. 158(5), 159(3)).
Year-end statements
The situații financiare anuale (annual financial statements) filed with ANAF on e-guvernare.ro by 31 May (OMF 2.036/2025, Annex 1 pt. 3.1).
A foreign group's subsidiary or branch
A subsidiary is a Romanian company, a branch is not (art. 42, 43(1) Law 31/1990). See annual financial statements for a Romanian subsidiary.
Which tax office looks after a Bucharest company
Competence follows the company's own fiscal domicile, never the accountant's address (art. 30(1), 31(1)(c) Fiscal Procedure Code, ANAF consolidation to OUG 38/2026).
| Situation | Who administers it | The rule | Statute |
|---|---|---|---|
| Small client company registered in a Bucharest sector (example: Sector 1) | the ANAF unit for that sector, a unit of DGRFP București | competence follows the fiscal domicile, mapped to units by ANAF order (OPANAF 3631/2015) | art. 30(1) Fiscal Procedure Code |
| Mid-size company | the ANAF unit at Bucharest-municipality level | ANAF publishes the lists of large and mid-size taxpayers | art. 30(3^1) |
| Company managed somewhere other than its registered office | the unit of the place of effective management | that place is the fiscal domicile; a request is decided in 15 working days; ANAF may set it ex officio | art. 31(1)(c), 32(2), 32(3) |
| Local taxes on buildings, land and vehicles | the local tax office of the sector of the registered office | for local taxes the fiscal domicile is the registered office | art. 38(1), 39(1) |
| Company whose accountant sits in another sector | unchanged: the company's own unit | the accountant's address is not the company's domicile | art. 30(1), 31(1)(c) |
| Foreign company with no fiscal domicile in Romania, filing in its own name | ANAF, through a representative with fiscal domicile in Romania | unless resident in the EU or the EEA, among other exceptions; not a Romanian SRL's case | art. 18(4), 18(5) |
The last row concerns a foreign company: why a non-EU company selling in Romania needs a fiscal representative.
Sources: Fiscal Procedure Code, consolidation to OUG 38/2026. DGRFP București, ANAF's Bucharest directorate: Str. Prof. Dr. Dimitrie Gerota Nr. 13, Sector 2.
Which tax office administers your company?
Its fiscal domicile
the registered office, or the place of effective management where that differs
- Sector ANAF unitsmallthe unit for the sector, within DGRFP București, art. 30(1)
- Bucharest-municipality unitmid-sizeon ANAF's list of mid-size taxpayers, art. 30(3^1)
art. 31(1)(c) Fiscal Procedure Code
Its registered office
for local taxes
- Sector local tax officelocalbuilding, land and vehicle taxes, art. 38(1), 39(1)
Your accountant's office
another sector, or our Bucharest office
- Changes nothingnothe accountant's address is not the company's domicile, art. 30(1), 31(1)(c)
Competence follows the company's own fiscal domicile, never the accountant's address.
How we start and run the work
law a term set by law or an official rule
once, at onboarding
- 1
First meeting, office or video
The owner; our accountant
- 2
Tax office and regime
Our accountant
- law sector unit, or Bucharest level if mid-size, art. 30(3^1)
- 3
Accounting services contract
The owner; our accountant
- law keeping the accounts passes under art. 10(4) Law 82/1991
- 4
Power of attorney
The owner signs; our accountant lodges it with ANAF
- law original or legalised copy, art. 18(2)
- 5
SPV access
The owner, or our accountant under the mandate; ANAF
- law qualified certificate, art. 80(1)(a)
- 6
Handover from the previous accountant
Previous accountant; our accountant
- law books kept 10 years, payroll statements 50
the recurring cycle
- 7
Monthly cycle
The owner sends; our accountant files with ANAF
- law forms 112 and 300 by the 25th
- law RO e-Factura within 5 working days
- 8
Year end
Our accountant; the owner signs; shareholders approve
- law statements filed by 31 May, OMF 2.036/2025
First meeting, at the office or by video
At Strada Kiseleff 32 or by video: the company's status, tax regime and filing history, reviewed before any contract.
Tax office and regime
Fiscal domicile and competent ANAF unit: the sector office, or the Bucharest-level unit for mid-size taxpayers (art. 30(3^1)).
Accounting services contract
Keeping the accounts passes to the CECCAR-registered provider under the contract (art. 10(4) Law 82/1991); the administrator keeps the duty to organise them (art. 10(1)).
Power of attorney
Signed by the administrator, sent to our office in original or legalised copy, lodged by our accountant with the competent unit.
SPV access
The administrator's qualified certificate, or our accountant acting under the mandate with their own (art. 80(1)(a) Fiscal Procedure Code). SPV, ANAF's online account, is free.
Handover from the previous accountant
Books and documents stay in the company's archive: 10 years, payroll statements 50 (art. 25(1) Law 82/1991). Bought from stock: the detailed ready-made companies page.
Monthly cycle
Documents in by the cut-off; forms 112 and 300 by the 25th; RO e-Factura within 5 working days, the term since 1 January 2026.
Year end
Statements prepared, signed by the administrator, approved by the shareholders, filed on e-guvernare.ro by 31 May (OMF 2.036/2025, Annex 1 pt. 1.8(1), 3.1).
Running a Romanian company from abroad?
Send the power of attorney to our office and we lodge it with ANAF; the rest of the cycle runs online.
What you send to the Bucharest office
Once at the start, then monthly. The cut-off is a contract term; see how many documents a month your SRL produces and how they are booked.
- The administrator's passport or ID
- Constitutive act and ONRC certificate; for a branch, the parent's documents
- Proof of the administrator's authority to sign
- The signed power of attorney, in original or legalised copy
- A qualified certificate, or a mandate for our accountant to file
- The previous accountant's books and supporting documents
- The company's payment account in Romania
- Monthly: invoices, bank statements, contracts, payroll changes
- If different: the address where the company is actually managed
- If held: papers of buildings, land and vehicles
Deadlines and terms a Bucharest company meets
Standard VAT is 21% since 1 August 2025 (art. 291(1) Fiscal Code); staff go into REGES-Online, in place since 1 April 2025.
| Filing or event | Period | Deadline or term | Statute |
|---|---|---|---|
| Payroll return, form 112 | month | 25th of the month after the month of pay | art. 147(1) Fiscal Code |
| VAT return, form 300 | VAT period | 25th of the month after the period | art. 323(1) Fiscal Code |
| Micro-enterprise tax, computed and paid | quarter | 25th of the month after the quarter | art. 56(1) Fiscal Code |
| RO e-Factura upload | per invoice | 5 working days from the invoice date (from 1 January 2026) | art. 10(7) OUG 120/2021 as amended by OUG 89/2025 |
| REGES-Online, new employment contract | per hire | at the latest the day before work starts | REGES-Online FAQ, Inspecția Muncii |
| Annual financial statements (companies and non-EEA branches) | year | 31 May inclusive of the following year, on e-guvernare.ro | OMF 2.036/2025 Annex 1 pt. 1.8(1), 3.1, 3.1(2) |
| ANAF tax certificate | per request | issued in at most 3 working days; usable for up to 30 days | art. 158(5) Fiscal Procedure Code |
| Sector local tax certificate | per request | issued in at most 2 working days; valid 30 days | art. 159(3) Fiscal Procedure Code |
| Fiscal domicile other than the registered office | per event | request decided in 15 working days; ANAF may act ex officio | art. 32(2), 32(3) Fiscal Procedure Code |
| Payment account in Romania (from 1 January 2026) | once, new company | within 60 working days of incorporation; breach fined 3,000 to 10,000 lei | Law 70/2015 art. 1(12), 12(4) as inserted by Law 239/2025 |
Sources: Fiscal Code, consolidation to Law 170/2026; Fiscal Procedure Code, to OUG 38/2026; OMF 2.036/2025; OUG 89/2025 (MO 1203, 24.12.2025); Law 239/2025 (MO 1160, 15.12.2025).
Problems we solve
"Is your address my company's address?"
No. Our office never becomes a client's registered office or fiscal domicile; ANAF corrects a differing domicile ex officio (art. 31(1)(c), 32(3) Fiscal Procedure Code). No registered office is sold here.
"Do I have to fly to Bucharest?"
The accounting cycle runs online: identification with a qualified certificate (art. 80(1)(a)), SPV and statements filed electronically. What travels is the power of attorney, to our office (art. 18(2)).
"My accountant left and kept the files."
Books and supporting documents belong in the company's archive: 10 years, payroll statements 50 (art. 25(1) Law 82/1991). The handover is step 6.
"I am selling the company or bidding for a contract."
Both certificates: ANAF's is issued in at most 3 working days and usable for 30 days (art. 158(5) Fiscal Procedure Code); the sector's in at most 2 working days, valid 30 days (art. 159(3)).
"ANAF has written to the company, or made it inactive."
ANAF's acts arrive in SPV and our accountant answers them under the mandate (art. 18(1)). The grounds are in the fiscal inactivity guide.
Has ANAF written to your company?
Send the company's details: we first read which ANAF unit administers it, then answer under the mandate.
Why work with us
Ioana Marinescu
Accounting and reporting client lead, Bucharest, runs each closing calendar with the CECCAR-registered accountant performing the contract.
Accounting work is performed by CECCAR-registered accountants (art. 21(1) OG 65/1994), checkable on CECCAR's member search by name, number, branch and current-year visa.
From our practice
Fiscal domicile, tax office and regime are read before any contract.
Frequently asked questions about our Bucharest office
Why use an accountant with an office in Bucharest when I can hire one online from anywhere?
Most filings are electronic wherever the accountant sits. What needs Bucharest is physical: the power of attorney, lodged with ANAF in original or legalised copy (art. 18(2) Fiscal Procedure Code), the local taxes and certificate of the sector's local tax office, and attendance when ANAF summons the company. Our fee is quoted on request; CECCAR members' fees are not regulated.
My company is registered outside Bucharest, or in another sector: can you still keep its books?
Yes. The accounting contract works for a company registered anywhere in Romania. Its tax office follows its own fiscal domicile, which is the registered office or the place of effective management where that differs, never the accountant's address (art. 30(1) and 31(1)(c) Fiscal Procedure Code). Moving the books to us does not move the company.
How do I check that an accountant in Bucharest is registered with CECCAR?
Only persons entered on CECCAR's Tabloul Corpului may practise (art. 21(1) OG 65/1994), and the register is published every year in Monitorul Oficial, Part I. CECCAR's public Tablou membri search filters by name, registration number, branch and the visa for the current year. Bucharest members are enrolled through CECCAR's Bucharest branch (art. 22(1)).
If the books are wrong, who is liable: me or the accountant?
Both carry a duty. Under the accounting services contract, responsibility for keeping the accounts passes to the CECCAR-registered provider, under the law and the contract (art. 10(4) Law 82/1991). The company's administrator keeps responsibility for organising the accounts (art. 10(1)) and pays the tax from the company's account.
Do I have to come to Bucharest in person?
The accounting cycle runs online: a company identifies itself to ANAF with a qualified certificate (art. 80(1)(a) Fiscal Procedure Code), SPV is free and the annual statements are filed electronically. The power of attorney must reach ANAF in original or legalised copy, so it travels to our office; for one signed abroad, we confirm what the competent unit accepts.
Can you also give me tax advice or draft our company documents?
Tax work inside the accounting contract, yes: computing taxes, preparing and filing returns and representing the company before ANAF (art. 6(a) OG 65/1994). Stand-alone tax advice needs consultant fiscal status with the CCF (art. 7 OG 65/1994; art. 8(6) OG 71/2001), and drafting legal acts is a lawyer's (art. 3(2) Law 51/1995). Neither is sold here.
Which tax office looks after my company if it is registered in Bucharest?
The ANAF unit for the area of its fiscal domicile, set by ANAF order (art. 30(1) Fiscal Procedure Code; OPANAF 3631/2015). For a small company, that is the unit for its registered office's sector: a client company registered in Sector 1, for example, goes to the Sector 1 office. Mid-size companies are administered at Bucharest-municipality level (art. 30(3^1)).
Does your Bucharest address become my company's registered office?
No. Our office never becomes a client's registered office or fiscal domicile. A company's fiscal domicile is its registered office, or the place of effective management where that differs, and ANAF sets it ex officio when it finds a difference (art. 31(1)(c) and 32(3) Fiscal Procedure Code). A registered office is not sold on this site.
Can my accountant deal with ANAF for me?
Yes, inside the accounting contract. A taxpayer may be represented before ANAF by an împuternicit (art. 18(1) Fiscal Procedure Code), under a power of attorney lodged in original or legalised copy (art. 18(2)). We represent clients only as part of the accounting contract (art. 6(a) OG 65/1994); representation sold on its own is tax consultancy (art. 8(6) OG 71/2001).
My company has a parent abroad: what changes for the Romanian books?
A subsidiary is a Romanian company; a branch has no legal personality (art. 42 and 43(1) Law 31/1990). A branch keeps its own Romanian accounts and may use a financial year other than the calendar year (art. 1(3), 27(3)(a) Law 82/1991). The branch of an EEA company files an annual accounting report instead of annual statements.
Do I need a local tax certificate as well as ANAF's?
For a sale, a tender or due diligence, usually both. ANAF issues its certificat de atestare fiscală in at most 3 working days, usable for up to 30 days (art. 158(5) Fiscal Procedure Code). The local tax office of the sector issues its own in at most 2 working days, valid 30 days (art. 159(3)). We request both.
In what language are my company's books kept?
In Romanian and in the national currency, the leu (art. 3(1) Law 82/1991), whoever owns the company. The explanation we give you in English, at the meeting or with each monthly close, is a service feature, not a statutory book. Books and supporting documents stay in the company's archive for 10 years (art. 25(1)).
What changed at the Trade Register cash desks on 15 October 2026?
From 15 October 2026 the cash desks of ONRC, the national Trade Register office, and of the trade-register offices at the tribunals stop operating, as CECCAR reported from an ONRC announcement; we have not read ONRC's own notice. This page gives no payment instruction for trade-register fees: that work belongs with company formation, not with the accounting contract.
Meet us at the office or by video?
A first meeting at Strada Kiseleff 32 or by video. Pricing on request; CECCAR members' fees are not regulated.
Strada Kiseleff 32, 010789 Bucharest, Romania
The map is provided by Google Maps and loads only when you ask for it; Google may then set its own cookies.