Article NH Bukarest/Romania

FEBRUARY 2009

Registers that need to be kept by the company and periods of time:

List of mandatory and necessary registers:
No

Name of the register

Type

Journal register (Registrul jurnal)

Inventory register (Registrul inventar)

Big book register (Registrul cartea mare)

The register of employees (Registrul de evidenta a

salariatilor)
Unique control register (Registrul unic de control)

Cashiers register (Registrul de casa)

Purchases journal (Jurnalul de cumparaturi)

Sales journal (Jurnalul de vanzari)

The fiscal records register for income taxes

(Registrul

de

evidenta

fiscala

MANDATORY

pentru

impozit/profit)
10

Record of special forms (Fisa de magazine a

formularelor cu regim special)

11

Correspondence register for entries and exits

(Registrul de corespondenta intrari/iesiri)

Bank register of payment orders (Registrul de

banca- al OP-urilor)
The register for inventory numbers for fixed
assets (Registrul numerelor de inventar pentru
mijloace fixe)

Journal

regarding

miscellaneous

operations

NECESARY

(Jurnal privind operatiuni diverse)

4

Journal for cashier and banking operations (Jurnal

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Article NH Bukarest/Romania

privind operatiunile de casa si banca)

5

Minutes of documents delivery (Borderou de

predare a documentelor)

The register of due dates (Registrul scadentar)

The register of stocks (Registrul stocurilor)

The register of AGA verbal-processes (Registrul

proceselor-verbale AGA)

The register of the administration council

(Registrul proceselor-verbale CA)

10

The shares register (Registrul actiunilor)

11

The

shareholders

register

(Registrul

actionarilor/asociatilor)
12

The register of record of labour accidents

(Registrul de evidenta al accidentelor de munca)

13

The register of IT, trademark etc. licenses

(Registrul licentelor IT, de marca etc.)

1. According to the Commercial Code, art. 30: The company has to keep for at least 2 years,
the invoices for the assets bought and introduced in their headquarters. Also, the company
must keep, for a period of 10 years, the letters, telegrams and registers.
2. According to the Companies Law no 31/1990 art. 261(3), the companys registers have to
be kept 5 years after the liquidation of the company.
In the case of join stock companies, registers mentioned by art. 177 align. 1, letters a)-f)
shall be deposited at the trade register, so that any interested party can read them, with the
prior consent of the judge. The rest of the companys registers shall be deposited at the
National Archives.
3. The accounting law no 82/1991 art. 25 mentions that the mandatory accounting registers and
the justifying documents for the records in the accounting are kept in the companys archive
for a period of 10 years after the conclusion of the financial exercise for which they were
made. The exception: the salaries payment sheets (state de salarii) have to be kept for 50
NH Bukarest, Dr. Monika Hirsch, Str. Theodor Aman 27, 010773 Bucuresti, Tel 0040/21/3115574, office@nhbukarest.eu,
www.nhbukarest.eu

Article NH Bukarest/Romania

years. Also, according to art. 35 of the same law, the companies must keep in their archive
the annual financial situations and, after the liquidation of the company, the registers and the
other documents mentioned above, shall be deposited at the National Archive.
4. According to Annex 1 pct 24 to the Ministry of Finance Order no 3512/2008, the JurnalRegister (Registrul-Jurnal), the Inventory Register (Registrul-Inventar) and the Big Book
Register (Registrul Cartea Mare) are kept inside the company for 10 years after the
conclusion of the financial exercise for which they were made and, in case of loss, theft or
destruction, they must be remade in a term of maximum 30 days after the acknowledgement.
Rules for archiving the justifying and accounting documents:
- the documents are grouped into files, numbered, filed and stamped;
- the files are arranged in a chronological and systematic order, based on each financial
exercise; in case of fusion or liquidation of the company, the documents for this period are
archived separately;
- the files containing the justifying and accounting documents are kept in spaces specially
designed for this purpose, insured against decay, destruction, theft and having fire prevention
system;
- the record of the documents kept in the archive, as well as the changes in these documents
and files, are held with the help of the Record Register (Registrul de evidenta).
The removal from the archive of the documents for which the keeping term has expired is
made only by a commission lead by the administrator, based on a verbal-process and the
mentioning in writing of the documents eliminated from the Archive Record Register.
5. According to the art. 13 of Law no 16/1996, the legal persons creator and holder of
documents, deposit at the National Archive the following:
- written documents, with the exception of civil status related documents and technical
documents, 30 years after their creation;
- technical documents, 50 years after their creation;
- the metal molds for sealing, having the companys data, after the have been taken out of
use.

NH Bukarest, Dr. Monika Hirsch, Str. Theodor Aman 27, 010773 Bucuresti, Tel 0040/21/3115574, office@nhbukarest.eu,
www.nhbukarest.eu