• Mihaela Rișco-Martin

  • Accounting Partner

Small and medium customers, large and very large customers with complex transactions, they all entrust us the task of dealing with this delicate part of their business, imposed as mandatory by state authorities.
We base our success both on our customer’s trust, built through our understanding of their local and regional needs, as well as on the quality and effectiveness of all our delivered services.


1. We offer you services regarding the accounting evidence:
Accrual accounting evidence
Making accounting entries based on the financial documents using double entry system
Accounting notes for all financial documents received from the Beneficiary
Calculation of accounting depreciation
Calculation of fiscal depreciation
Calculation of capital assets adjustments
Analytical trial balances with four series of equalities
Synthetic trial balances with four series of equalities
Analytic and synthetic chart of account – in electronic format
“Maestru –sah” – in electronic format – a mandatory type of chart of accounts
2. We prepare specific reports
Half Annual Financial Statements
Annual financial Statements
Non – activity declaration
Balance Sheet
Profit and loss account
Cash flow situation – the direct or/and indirect method
Shareholders’ equity / owner’s equity
Fixed assets report
Specific report according to your requests
3. We calculate and communicate you all the necessary details for payments that are referring to the following taxes:
Tax on profit
Tax on revenues for micro companies
Value added tax
Tax on dividends
Tax on revenues obtained from Romania by nonresidents
Withholding at source of tax for independent activities for revenues paid by Beneficiary (revenues from intellectual property rights, from the sale of goods under a consignment regime, from activities carried out on the basis of agency contracts, commission contracts, or trade mandates, from activities carried out on the basis of civil contracts/conventions concluded as provided in the civil code, from technical (and) accounting expertise activities, judicial expertise and extrajudicial expertise)
4. We calculate, elaborate and submit for you the following fiscal declarations:
VAT return – Form 300
Special VAT return – Form 301
Recapitulative declaration regarding the intra-community deliveries/acquisition of goods – Form 390
Informative declaration regarding deliveries/supplies and acquisitions on national territory – Form 394
Informative declaration regarding the delivery of goods and the provision of services – Form 392 A
Informative declaration regarding the delivery / acquisition of goods and the provision of services – Form 392 B
Informative declaration regarding revenues from the sale of tickets for international transportation of persons, with departure from Romania – Form 393
Declaration regarding the fiscal period
Annual Declaration concerning the final pro-rata and the way of computation;
Annual Declaration concerning the provisory pro-rata
Declaration concerning payment obligations to the general consolidated budget – regarding the tax on profit – Form 100
Declaration concerning payment obligations to the general consolidated budget – regarding the tax on revenues – Form 100
Declaration regarding the annual tax on income – annual declaration – Form 101
Declaration concerning payment obligations to the general consolidated budget - regarding taxes for the revenue from intellectual property rights – Form 100
Declaration concerning payment obligations to the general consolidated budget – regarding taxes for the revenues from technical (and) accounting expertise activities, judicial expertise and extrajudicial expertise – Form 100
Declaration concerning payment obligations to the general consolidated budget – regarding taxes on revenues from the sale of goods under a consignment regime and taxes on revenues from activities carried out on the basis of agency contracts, commission contracts, or trade mandates – Form 100
Declaration concerning payment obligations to the general consolidated budget – regarding taxes on dividends distributed to the natural physical persons – Form 100
Declaration concerning payment obligations to the general consolidated budget – regarding taxes dividends distributed to Romanian legal entities – Form 100
Declaration concerning payment obligations to the general consolidated budget - regarding taxes for the interest revenue – Form 100
Declaration concerning payment obligations to the general consolidated budget – regarding taxes for the revenue obtained in Romania by natural non-resident persons – Form 100
Declaration concerning payment obligations to the general consolidated budget – regarding taxes for the revenue obtained in Romania by legal non-resident entities – Form 100
Informative declaration regarding withholding tax on types of beneficiary persons – Form 205
Informative declaration regarding withholding tax / untaxed incomes, obtained in Romania by non-residents
Informative declaration regarding revenues on savings obtained in Romania by UE-residents, residents in third party counties or independent or associated territories – Form 400
Tax registration declaration / Endorsement declaration for legal entities – Form 010 – drawn-up based on the documents and information received from the Beneficiary with at least 10 working days before the legal registration term at the competent authorities
Tax registration declaration / Endorsement declaration for secondary (auxiliary) offices – which have payment obligations – Form 060
Tax registration declaration / Endorsement declaration for secondary (auxiliary) offices – which do not have payment obligations
Non – activity declaration
5. We offer you our support regarding specific activities such as:
Checking the fiscal evidence for the Fiscal Administration and making the necessary correction into their evidence
Move the fiscal file from one fiscal domicile to another one
Obtaining fiscal certificate that there are no payment obligations to the general consolidated budget
Obtaining certificate of fiscal residence
Obtaining fiscal certificate of the tax withheld and paid
Obtaining tax fiscal record
Obtaining registration certificate for VAT purposes
Obtaining other certificates issued by the fiscal authorities
Obtaining confirmation of company details from the Trade Register Office
Obtaining statements from the Trade Register Office
Hand over the Annual Financial Statements to the Trade Register
Obtaining the fiscal certificate from the Local Authorities
Assistance in drawing up and submitting declarations regarding local fees and taxes
Assistance in other activities regarding other fiscal authorities
6. We organize and provide the maintenance of the mandatory registers
Accounting ledger
Inventory register
Fiscal evidence register concerning the way we compute the fiscal result
Registrul de Evidenţă Fiscală
VAT Purchase register
VAT Sales register
Accounting register for tangible and intangible assetse
Fiscal register for tangible and intangible assets
Capital goods register
Asistenţă privind achiziţionarea registrelor
7. We offer you assistance in primary accounting evidence:
Assistance in drawing up and making the expense reports, the travel order expense reports and other primary documents
Assistance in filling in the justifying documents concerning the money in and money out movements
Assistance in issuing the fiscal invoices according to the due date stipulated in the contracts concluded
Assistance in relation with the bank institutions (submit payment orders, pick up bank statements and others activities)
Other activities regarding primary accounting
8. We assist you within checks
Assistance within tax authorities’ checks
Assistance within authorities’ checks on repayment of debts to the state’s budget
Assistance in auditing
9. We develop dedicated software applications that allow us to solve your multiple demands with customized solutions