Ledgers and statutory returns (D394, D406)
Once documents are centralized and the month is closed, the result is read from the ledgers and sent to ANAF through returns. All of it is fed from the same accounting notes, automatically.
Ledgers
Section titled “Ledgers”- Journal - all accounting notes, chronologically.
- General Ledger (Cartea Mare) - movements and balance of each account (debit/credit/balance).
- Account Sheet - the detail of a single account over a period.
- Trial Balance - the balances of all accounts, with the equilibrium check (debit = credit). If the trial balance closes, the accounting is correct.
Month close
Section titled “Month close”- Moves the expense (6) and revenue (7) classes to 121 (Profit and loss).
- Settles VAT: 4427 (collected) vs 4426 (deductible) -> 4423 (to pay) or 4424 (to recover).
- Optionally, closing can use sub-symbols (121.xx) for a detailed P&L.
Returns to ANAF
Section titled “Returns to ANAF”- D394 - the informative return on domestic supplies/acquisitions (monthly or quarterly), built automatically from invoices and bills. See the dedicated page D394.
- D406 (SAF-T) - the mandatory standard fiscal control file (monthly/quarterly; assets annually). Built from all modules: company and partner data, chart of accounts, accounting notes, the asset register, opening balances, source documents. See the dedicated page D406 (SAF-T).
- e-Factura - sending issued invoices and receiving supplier ones (see the dedicated page e-Factura (ANAF)).
Keep in mind
Section titled “Keep in mind”- Ledgers and returns are not filled in manually: they are projections of the notes generated by the centralizers and by closing. You correct at the source (document/category), not in the ledger.
- Current VAT rates: 21% standard, 11% reduced.