*Valabile incepand cu 01.01.2025 / Applied from 01.01.2025
Numar documente pe luna Number of documents per month |
Tarif lunar / Monthly rate RON |
|
Neplatitor TVA / Non-VAT payer |
Platitor TVA VAT Payer |
|
Fara activitate / No activity | 235 | 250 |
Pana la 10 / Up to 10 | 425 | 500 |
Pana la 20 / Up to 20 | 580 | 690 |
Pana la 30 / Up to 30 | 800 | 900 |
Pana la 50 / Up to 50 | 980 | 1090 |
Intre 51 – 100 / Between 51 – 100 | 1200 | 1350 |
Intre 101 – 200 / Between 101 – 200 | 1800 | 2000 |
Intre 201 – 300 / Between 201 – 300 | 2700 | 3000 |
Intre 301 – 400 / Between 301 – 400 | 3400 | 3750 |
Intre 401 – 500 / Between 401 – 500 | 4200 | 4600 |
Peste 500 documente lunar se tarifeaza separat fiecare nota contabila = 2,5 RON per nota contabila.
In excess of 500 documents per month, each accounting note is charged separately = 2,5 RON per
accounting note.
Tarife si Taxe servicii suplimentare / Additional service rates and fees
*Se aplica un coeficient de complexitate de 1.5 la tarifele mentionate pentru: durata derularii contractelor de finantare nerambursabila, activitati cu preponderenta de import-export, productie, alte situatii particulare
*A complexity coefficient of 1.5 is applied to the mentioned rates for: the duration of non-refundable financing contracts, activities with a preponderance of import-export, production and other particular situations
**Taxa administrativa anuala pe perioada suspendarii activitatii: 500 RON
**Annual administrative fee during the suspension of the activity: 500 RON
*** Pentru PFA, taxa administrativa include si DU
*** For PFA, the administrative fee also includes DU
Se acorda urmatoarele reduceri:
The following discounts apply:
15% pentru plata in avans pe 6 luni / 15% for 6 months advance payment
20% pentru plata in avans pe 12 luni / 20% for 12 months advance payment
Tarif pentru intocmirea situatiilor financiare anuale si / sau semestriale conform grilei de mai jos:
Rate related to the preparation of annual and / or biannual financial statements:
Intocmire situatii financiare anuale prescurtate Preparation of brief annual financial statements |
Tarif / Fee RON |
Microentitati (fara venituri) Small entities (Without income) |
600 |
Microentitati (Cifra de afaceri < RON 100.000) Small entities (Turnover < RON 100.000) |
700 |
Microentitati (RON 100.001 < Cifra de Afaceri > RON 200.000) Small entities (RON 100.001< Turnover > RON 200.000) |
900 |
Microentitati (RON 200.001 < Cifra de Afaceri > RON 500.000) Small entities (RON 200.001 < Turnover > RON 500.000) |
1.200 |
Entitati mici (nu depasesc limitele a cel putin doua dintre urmatoarele criterii: total active: 17.500.000 RON;CA: 35.000.000 RON; Nr. Mediu salariati: 50) Small entities (do not exceed limits of at least two of the following criteria: total assets: 17,500,000 RON; turnover: 35,000,000 RON; average number of employees: 50) |
1.850 |
Entitati mijlocii si mari (depasesc limitele a cel putin doua dintre urmatoarele criterii: total active: 17.500.000 RON; CA: 35.000.000 RON, nr. Mediu salariati: 50 ) Medium entities and larger entities (beyond the limits of at least two of the following criteria: totalassets:17.500.000 RON; turnover:35.000.000 RON; average number of employees:50) |
2.600 |
- Taxa aferenta certificarii bilantului si situatiilor financiare, decont anual al impozitului pe profit (D101), decontare TVA cu optiune de rambursare, precum si alte declaratii si rapoarte fiscale decat cele mentionate mai sus, aferente misiunilor de certificare efectuate de consultantul fiscal*;
Fee related to the certification of the balance sheet and financial statements, annual return on the profit tax (D101), return on the VAT with reimbursement option, and other tax returns and reports than the above-mentioned ones, related to the certification assignments performed by the tax consultant fiscal*; - Intocmire Bilant interimar 500 RON;
Preparation of interim balance sheet 500 RON; - Intocmire bilant lichidare pentru situatia lichidarii voluntare a societatii, tarif 1800 RON;
Preparation of liquidation balance sheet for voluntary liquidation- RON 1800 ; - Intocmire declaratie unica, grad complexitate mic / mediu: 300 RON;
Preparation of unique statement of low / medium complexity: 300 RON; - Intocmire declaratie unica, grad complexitate ridicat (venituri din investitii, cryptomonede, chirii etc.): 500-700 RON;
Preparation of unique statement of high complexity (income from investments, cryptocurrencies, rents etc.): 500-700 RON; - Consultanta financiar – contabila si fiscala: incepand de la 325 RON / 30 minute;
Financial-accounting and tax consultancy: starting from 325 RON / 30 minutes; - Depunere declaratii rectificative ca urmare a predarii cu intarziere a documentelor contabile – 150 RON / declaratie rectificativa depusa;
Submission of corrective statements as a result of late delivery of the accounting documents – RON 150 / submitted corrective statement; - Inrolare spatiu virtual privat SPV PF / PJ: 250 RON;
SPV enrollment PF / PJ: 250 RON; - Achizitie Registru Unic de Control: 150 RON;
Purchase of the Unique Control Ledger: 150 RON; - Depunere declaratii fiscale speciale (INTRASTAT, ROREC, AFM, DECLARATII STATISTICE) – incepand de la 200 RON;
Submission special statements (INTRASTAT, ROREC, AFM, STATICAL STATEMENTS) – starting from RON 200; - Inregistrare si creare cont pe diverse platforme: CPPI (compensari electronice), SEAP (licitatii publice) sau sisteme declarative: RO-Transport, RO-E-Factura, MOSS – 300 RON;
Registration and account creation on various platforms: CPPI (electronic compensation), SEAP (public tenders) or declaration systems: RO-Transport, RO-E-Invoice, MOSS – 300 RON; - Obtinere certificate diverse (certificat atestare fiscala / cazier fiscal / certificat de rezidenta fiscala etc): 300 RON;
Obtaining various certificates (tax clearance certificate / tax fraud record / residency certificates etc.): 300 RON; - Obtinere certificat DITL: 500 RON;
Obtaining a DITL certificate (tax DITL certificate): 500 RON; - Incepand cu al doilea certificat DITL pe aceeasi firma x 300 RON;
Starting with the second DITL certificate for the same company x 300 RON; - Obtinere / actualizare cod EORI: 300 RON;
Obtaining / update EORI code: 300 RON; - Infiintare PFI: 600 RON;
PFI establishment: 600 RON; - Inregistrare PFA la ANAF: 300 RON
PFA registration at ANAF: 300 RON; - Suspendare PFA / PFI ANAF: 300 RON;
ANAF PFA / PFI suspension – 300 RON; - Radiere PFA / PFI la ANAF: 300 RON – tarif pentru firmele cu abonament evidenta contabila;
Closing PFA ANAF: 300 RON – rate for companies with accounting subscription; - Radiere PFA / PFI la ANAF: 600 RON – tarif pentru firmele cu fara abonament evidenta contabila;
Closing PFA ANAF: 600 RON – rate for companies without accounting subscription; - Inregistrare formular 168 ( contracte inchiriere): – 300 RON;
Registration of form 168 (rental contracts):- 300 RON; - Intocmire si depunere dosar de inregistrare in scopuri de TVA – 600 RON / 120 EUR;
Preparation and submission of VAT registration file – RON 600 / EUR 120; - Schimbare certificat TVA: 300 RON;
Change of VAT certificate: 300 RON; - Declaratie de deinregistrare / renuntare cod TVA: 300 RON;
VAT code registration / renunciation: 300 RON; - Reinregistrare in scopuri de TVA – TVA anulat: 600 RON:
Re-registration of canceled VAT code; - Intocmire si depunere documentatie inregistrare Cod Special TVA: 300 RON;
Preparation and submission of the registration documentation Special VAT; - Anulare cod special de TVA- 300 RON;
Cancellation of special VAT code- RON 300; - Declaratia 700 pentru alte modificari decat cele de mai sus: 150 RON;
Declaration 700 for changes other than those above: 150 RON; - Intocmire si depunere cerere esalonare obligatii bugetare: incepand de la 300 RON;
Preparation and submission of request for staggered budgetary obligations: starting from 300 RON; - Asistenta Rambursare TVA: 1% din valoarea acceptata la rambursare dar nu mai putin de 500 RON, plus un tarif orar de 300 RON ;
VAT Reimbursement Assistance: 1% of the amount accepted for reimbursement but not less than 500 RON, plus an hourly rate of 300 RON; - Intocmire si redactare Manual de politici si proceduri contabile: incepand de la 500 RON;
Preparation and drafting of the Accounting Policies and Procedures Manual: starting from RON 500; - Lucrari specifice pentru participarea la licitatii publice de oferte: 580 RON;
Specific works for the participation in public tenders: RON 580; - Analiza financiar-contabila asupra activitatii economice: 500 RON / ora;
Financial-accounting analysis on the economic activity: RON 500 / hour; - Obtinere NUI pentru casa de marcat: 300 RON;
Obtaining NUI for the cash register: 300 RON; - Intocmire fromular 177 – 300 RON;
Preparation of form 177 – 300 RON; - Intocmirea dosarului de inventariere pe baza listelor de puse la dispozitie, cu ocazia incheierii exercitiului financiar precum si a operatiunilor de reorganizare, lichidare, fuziune sau divizare, si la cererea clientului: 300 RON pentru societatile ce nu detin bunuri corporale in patrimoniu / 500 RON pentru toate celelalte cazuri;
Preparation of the inventory file, based on the inventory lists made availabe, at the end of the financial year, as well as based on the restructuring, winding-up, merger or de-merger operations, and upon the customer’s request: RON 300 for companies with no tangible assets in their estate / RON 500 for all other cases; - Depunere cerere reactivare fiscala in SPV (include analiza situatie fiscala): 500 RON;
Submission of request for fiscal reactivation in SPV (includes fiscal situation analysis): 500 RON; - Fiscalizare casa marcat: 500 RON;
Fiscal activation (fiscalization) of cash register: 500 RON; - Intocmire si depunere dosar in vederea obtinerii CIF pentru punctele de lucru cu minim 5 salariati: 300 RON;
Preparation and submission documentation for obtaining the tax code (CIF) for operational offices with 5 or more employees; - Servicii salarizare lunara (includ intocmire stat salarii, fluturasi, recapitulatie, ordine de plata taxe, intocmire si depunere declaratie 112):
Monthly Payroll services (include preparation of salary statements, flyers, recapitulation, tax payment orders, preparation and submission of declaration 112):
Serviciu / Service | Tarif / salariat
Rate / employee RON |
Deschidere C.I.M. standard Opening of standard employee’s contract |
100 |
Incetare contract salariat Closure of employee’s contract |
100 |
Deschidere C.I.M.telemunca per salariat Opening C.I.M. telework per employee |
120 |
Inregistrare contract mandat Mandate contract registration |
100 |
Redactare si inregistrare Act Aditional contract de munca / mandat
Drafting and registration of Additional Act of employment contract / mandate |
50 – 100 |
Intocmire declaratie privind calculul si retinerea impozitului pe venit pe fiecare beneficiar de venit D205: – tarif pentru firmele fara abonament evidenta contabila Preparation of the return on the computation and withholding of the income tax per taxpaying employee D205: – rate applied to new customers – rate for companies without an accounting subscription |
55 |
Tarif lunar servicii salarizare pana la 5 angajati inclusiv Monthly rate for payroll services for up to 5 employees including |
100 |
Tarif lunar servicii salarizare inre 6 si 10 angajati Monthly rate for payroll services between 6 and 10 employees |
85 |
Tarif lunar servicii salarizare inre 11 si 20 angajati Monthly rate for payroll services between 11 and 20 employees |
75 |
Decizie suspendare Contract Individual de Munca
Decision to suspend the Individual Employment Contract |
65 |
Contract Individual de Munca suspendat / luna completa
Suspended Individual Employment contract / full month |
75 |
D700 luare / scoatere din evidenta salariati
D700 taking / removing from the employee record |
150 |
Intocmire adeverinta medic familie / spital
Drafting certificates for family physician / hospital |
40 |
Intocmirea altor tipuri de adeverinte in functie de complexitate
Preparation of other types of certificates depending on the complexity |
75 -150 |
Intocmire fisa postului Drafting the job description |
150 |
Intocmire Regulament Ordine Interioara Preparation of Internal Regulations |
1000 |
- Dosar obtinere subventie ANOFM 600 RON/ salariat subventionat;
File for obtaining ANOFM subsidy 600 RON / subsidized employee; - Depunere / inregistrare declaratii privind obligatiile de plata la bugetul asigurarilor pentru somaj in situatia in care Clientul beneficiaza de subventii pentru salariat 150 RON/ salariat subventionat;
Submission / registration of statements on the payment obligations to the unemployment insurance budget in case that the Client benefits from subsidies for the employees – RON 150 / subsidized employee; - Obtinere utilizator si parola ITM: 150 RON;
Obtainment of user ID and password for the Territorial Work Inspectorate: 150 RON; - Obtinere NIF pentru cetateni straini: incepand de la 750 RON;
Obtainment of NIF (fiscal identification number) for foreign citizens: starting from 750 RON; - Aviz / permis de munca: 500 EURO;
Work permit: 500 EURO; - Obtinere formular A1 / S1 etc: 750 EURO;
Obtain form A1 / S1 etc: 750 EURO; - Intocmire si depunere dosar privind rezidenta fiscala: 1000 RON;
Preparation and submission documentation for establishing fiscal residence; - Deplasare suplimentara pentru ridicare acte – 100 RON per deplasare pe raza municipiului Bucuresti, iar pentru deplasarile in alte orase tariful se stabileste de comun acord in functie de distanta;
Additional travel to pick up documents – RON 100 / travel within Bucharest Municipality, provided that the rate shall be mutually agreed for other cities, depending on the distance; - Transmitere facturi in RO-Transport, RO-E-Factura*;
Sending invoices in RO-Transport, RO-E-Invoice*; - Tarif asistenta specialitate pe durata controlului inclusiv pentru rambursari de TVA*;
Fee related to the specialized support provided during inspection, including for VAT reimbursements*; - Intocmire si depunere documentatie pentru aplicare la diverse masuri de finantare tip microgrant*;
Preparation and submission of documentation for application to various microgrant-type financing measures*; - Evidenta analitica proiecte fonduri europene*;
Analytical record of European funds projects*;
*Tarifele se se stabilesc in functie de complexitatea lucrarii respective si nu includ TVA
*The rates are set according to the complexity of the respective work and do not include V