Ledgers and statutory returns (D394, D406)

Ledgers and statutory returns

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

• 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

• 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

• D394 - the informative return on supplies/acquisitions (quarterly). The declarant identity is configured in settings.
• D406 (SAF-T) - the mandatory monthly SAF-T file. Built from all modules: company and partner data, chart of accounts, accounting notes, the asset register, opening balances. The VAT codes used follow the ANAF nomenclature.
• e-Factura - sending/receiving invoices (see Partners and invoicing).

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.