Changing your Romanian accountant? We run the handover, at no extra cost
You do not have to wait for year end, and you do not have to chase your current accountant yourself. We send the handover request, check what arrives and take over the filings from the agreed month. Requesting the file, verifying the opening balances and all correspondence with the previous firm are part of the monthly fee, not a separate invoice.
- No takeover fee
- No gap in filings
- Free first consultation
Reviewed by Silvia, Chartered Accountant (CECCAR) · updated
When it is worth moving
These show up in almost every file we take over. One of them is not a reason to switch; three usually mean a set of books that gets worse every month.
- You learn about a deadline from the penalty notice, not from your accountant.
- Questions sit unanswered for days, and the answer arrives on the filing date.
- You find out what you owe after the money should already have reached the budget.
- The trial balance arrives late or not at all, and large balances are not explained when you ask.
- You pay a monthly fee, yet you pull your own invoices out of e-Factura and issue your own UIT codes.
- Your accountant cannot work with Stripe, Wise, PayPal or foreign bank statements.
If three or more sound familiar, ask for a review of the file before you decide anything. The first conversation is free and commits you to nothing.
How the handover runs, step by step
Six steps, five of them ours. A handover normally takes between a few days and two weeks, depending on how fast the previous firm replies.
The first conversation
TogetherYou tell us what the company does, how many documents a month it generates, which tax regime it applies and what is not working now. Out of that come the set of filings and the fixed monthly fee. The first consultation is free.
The handover request
We do itWe send the standard document list to your current accountant and keep chasing it until the file is complete. All that stays with you is the notice terminating the contract, if it carries a notice period.
Checking what arrives
We do itWe reconcile the opening trial balance against the returns actually filed and against the taxpayer ledger in the Virtual Private Space (SPV). Discrepancies surface now, not at your next tax audit. What is missing can be rebuilt: art. 26 of Accounting Law no. 82/1991 allows 30 days from discovery to reconstitute accounting documents.
Access rights
TogetherA power of attorney for the SPV, so that we file with our own digital certificate, plus access to your invoicing software and to e-Factura. Everything is signed electronically; nobody has to travel.
Arrears put on the table
We do itIf we find missing returns, skipped nil filings or differences between the books and the taxpayer ledger, you get the list, the order in which they should be fixed and the cost in writing before we start. Nothing is invoiced afterwards.
The first month
We do itWe treat it as a calibration month: more checks, more questions, and the working conventions get fixed. From the first due date the calendar is ours, and you receive the official receipt with every filing.
What you do not pay for
The takeover has no price tag of its own. Specifically, the monthly fee covers:
- Requesting the file from the previous firm and following up until it is complete.
- Verifying the opening trial balance against the returns already filed.
- Setting up the document flow and the cross-checks between the books and the returns.
- The calibration month, with the questions and corrections that come with it.
The monthly fee is agreed at the start — based on document volume, number of employees, VAT regime and the set of filings — and stays fixed. Work that is not part of the handover, such as rebuilding a prior year, support during a tax audit or a written tax opinion, is quoted separately and approved by you before it starts.
What we ask your current accountant for
The list we send on your behalf. In most cases it closes the handover in a single round of correspondence.
The books
- Trial balance at the handover date, with analytical balances
- Journal ledger, inventory register and general ledger
- Fixed asset register and depreciation schedule
- Customer and supplier account cards with open items
- Inventory position, if the company carries stock
Filings and payroll
- Returns filed in the last 12 months, with the official receipts
- The last annual financial statements filed, with the explanatory notes
- SAF-T files submitted and the VAT journals behind them
- Payroll records, Revisal and personnel files, if payroll was handled too
- Leasing, loan and rental contracts recorded in the books
The records belong to the company, not to the accountant, and responsibility for organising and keeping the accounts stays with the director (art. 10 of Accounting Law no. 82/1991). If the handover stalls, filed returns and the taxpayer ledger are downloaded from the SPV and the books are rebuilt from source documents.
When to move
Any month end works. The cleanest date is 31 December, because the year closes with the annual financial statements filed by the previous firm. The second cleanest is right after the VAT return is filed, when the tax period is closed and the balances have already been matched against the return.
What makes no sense is waiting for “a better moment” with a file that already has arrears. Interest of 0.02% and the late payment penalty of 0.01% per day run from the day after the due date under art. 174 and 176 of the Fiscal Procedure Code, and a missing return does not fix itself. You can see what has built up so far in the interest and penalty calculator.
If you are not sure what your company owes next month, build your own Romanian tax deadlines calendar: pick the regime, the VAT period and whether you have employees, and the deadlines come out with exact dates.
Frequently asked questions
01Do I have to talk to my old accountant myself?
No. We send the handover list and we keep the correspondence going until the file is complete. What stays with you is the notice terminating the contract, if it has a notice period, and your confirmation that we may request the documents on the company’s behalf.
02Can I change accountant mid-year?
Yes, and a mid-year handover is the normal case rather than the exception. We need the trial balance at the handover date, the statutory registers, the returns filed so far and the fixed asset register. We check that the balances hold together before confirming the takeover, because an unresolved difference at handover travels all the way to the annual accounts.
03What if the old accountant will not hand anything over?
Two routes run in parallel. First, the filed returns, the official receipts and the taxpayer ledger are downloaded from the Virtual Private Space under your power of attorney, so the tax history is rebuilt without the previous firm’s cooperation. Second, source documents are recovered from their origin — bank statements, supplier invoices, invoices in the national e-invoicing system — and the books are reconstituted under art. 26 of Accounting Law no. 82/1991, within 30 days of discovery. Responsibility for organising and keeping the accounts rests with the director in all cases.
04Will filings be interrupted in the month of the switch?
No, provided the SPV power of attorney is active before the first deadline we take over. That is why we fix from the start which month we file for and who files for the earlier periods. There is no “transition month” in which obligations go unfiled.
05What happens to mistakes made in earlier periods?
You see them before anything is decided. During the review we list what we found — missing returns, differences between the books and the taxpayer ledger, VAT deducted without a document — and give you the order of correction, the deadline and the cost, in writing. Corrections are made through amended returns, and the interest and penalties can be calculated in advance. Nothing in that area starts without your approval.
06How much does the takeover cost?
It is not invoiced separately. Requesting the file, verifying the opening balance, setting up the workflow and the calibration month are part of the monthly fee, which is agreed at the start and stays fixed. Only work outside the handover is quoted separately: rebuilding a prior period, support during a tax audit or a written tax opinion.
07Do I keep the same person on my file?
Yes. Every company has one person responsible for its file, who knows its operations and answers directly; the tax side is led by our licensed tax consultants, and the bookkeeping and payroll by our chartered accountants. You never land in a call centre queue or explain your situation from scratch again.
Sources and legal basis
- Accounting Law no. 82/1991, republished — Art. 10 — responsibility for organising and keeping the accounts lies with the director; art. 26 — reconstitution of lost, stolen or destroyed accounting documents within 30 days of discovery.
- Fiscal Procedure Code (Law no. 207/2015), consolidated version published by ANAF — Art. 174 — interest of 0.02% per day of delay; art. 176 — late payment penalty of 0.01% per day, due from the day after the deadline until payment.
The information above is general and reflects the legislation in force at the date of the last update. It does not replace an analysis of your company’s specific situation.
Tell us what you do in Romania. You get a written, fixed-fee quote.
The initial consultation is free and without obligation. Reply within one business day, in English or Italian. No call required, no travel, nothing to prepare — three sentences are enough.