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Record archiving in Romania is more than just good business practice; it’s a legal obligation. Whether you’re a local entrepreneur or a multinational operating in Romania, understanding the mandatory retention periods and storage methods for financial documents is essential for staying compliant with audits, inspections, or requests from tax authorities. Governed by Accounting Law No. 82/1991 and Order No. 2634/2015, Romania’s record-keeping rules are clear and enforceable.
Below we summarize what needs to be stored, for how long and how best to manage your archive.
| Document Type | Retention Period | Details |
| Payroll records | 5 years, calculated from July 1 of the year following the end of the financial year | Payroll statements must be retained for five years if the employer submits the necessary tax information statements |
| Accounting Registers and Supporting Documents | 5 years, calculated from July 1 of the year following the end of the financial year | Includes the Journal Register, Inventory Book, General Ledger and other supporting financial accounting documents. |
| Specific financial documents | 5 years from the end of the financial year in which they were created | Covers receipts, delivery notes, consumption vouchers, inventory lists and similar documents. |
Records may be stored physically or electronically, but digital versions must be easily accessible and printable on demand. If using external archiving services, the provider must be authorized by the Romanian National Archives.
After the required retention period has passed, documents may be legally discarded. This process must be:
Overseen by an internal committee
Documented in a report
Logged in the archive inventory before removal
If a document proves the origin of a good or asset with a lifespan longer than five years, it’s best practice to keep it for as long as the asset remains in use.
Failing to comply with Romanian record archiving rules can expose your business to fines, audit issues, or legal disputes, especially if you’re unable to produce original records when requested by tax or regulatory bodies. Having a structured archiving system, whether internal or outsourced, helps avoid last-minute scrambles and supports a transparent, compliant operation.
From compliance checklists to full-scale financial document management, Accace’s accounting services in Romania are built to support your business. We ensure your records are stored securely, meet legal requirements and are always ready for audit. Let us help you simplify the process and stay fully compliant.
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
