Are semi-annual accounting reports still due on 30 June 2026?
The question deserves an explicit answer because previous years created a reflex: larger companies looked up the deadline, not whether the obligation existed.
Short answer
- No. For 2026, the Ministry of Finance eliminated the obligation to prepare and file semi-annual accounting reports as at 30 June.
- The removal applies including to entities that had exceeded the 1,000,000 euro turnover threshold in the prior financial year.
- Annual financial statements are unchanged: their obligation and deadlines are unaffected.
- Current tax returns — D112, D300, D394, D406 — are unaffected by this removal.
- Entities regulated by ASF or the National Bank check their own reporting obligations, set by sector rules.
What the legal framework says
- Accounting Law no. 82/1991 allows the Ministry of Finance to request accounting reports at periods other than the annual one, during the financial year.
- The obligation targeted entities that had exceeded the lei equivalent of 1,000,000 euro in turnover at the end of the previous financial year.
- For 2026, the Ministry of Finance announced it is not requesting these reports, so the obligation is not triggered.
What still needs doing at 30 June
- The June month-end close and trial balance, as at any month end.
- The returns for June, with their usual July deadlines.
- For those under ASF or National Bank rules, their own sector reports, with their own deadlines.
Common mistakes
- Looking up the filing deadline and assuming it exists because it existed in previous years.
- Confusing the semi-annual accounting report with the annual financial statements, which were untouched.
- Extending the conclusion to ASF- or BNR-regulated entities, which have their own regime.
How 4conta helps
4conta keeps the filing calendar on the obligations that actually exist in the current year, not on a list inherited from previous years, so a removed obligation drops out of the calendar instead of generating pointless work.
The June month-end close and trial balance remain available at any time, independently of whether a semi-annual report exists.