Accounting
Chart of accounts, journal entries, trial balance and period close.
What it covers
Double-entry accounting under OMFP 1802/2014: chart of accounts, journals, entries generated automatically from documents, trial balance, the general journal and month-end close.
Worth knowing
Posted entries are immutable. Every correction is a reversal — a mirror entry that cancels the effect of the wrong one and leaves both visible in the history. That is the legal audit-trail requirement.
A reversed entry and its reversal appear together in the trial balance, D300, D406 (SAF-T), the balance sheet and the other returns, so they cancel out. An invoice cancelled in the same month leaves output VAT at zero, not negative.
Entry date and period
The entry date decides the period: the period is picked from the date, and an entry dated outside the selected period is refused, both when saving and when posting. This stops an entry from changing a month that is already closed and filed. A reversal without an explicit date is booked in the current month when it is open, otherwise in the original entry's period with the date moved inside it.
Micro ceiling (100,000 EUR)
Accounting → Tax → Micro ceiling (/accounting/tax/micro-ceiling) follows a micro-enterprise against the 100,000 EUR ceiling the way Fiscal Code art. 52 measures it after OUG 8/2026:
- Basis: turnover — accounts 701–708 net of 709 — posted since 1 January. Other revenue (interest, provisions, 758x) does not count.
- Asset sales are left out, unless more than one asset of the same subgroup is sold in the year (HG 2139/2004 classification code, first two segments; without a code, the asset account). Then every sale in that subgroup counts. The income stays in the micro tax base either way.
- Rate: the BNR EUR rate valid at the close of the previous financial year. If it cannot be fetched the latest rate is used and the page says so.
- Crossing: profit tax is owed from the quarter in which the ceiling was exceeded, on that quarter's revenues and expenses onwards. Exactly 100,000 EUR is not an exceedance.
The page shows the month-by-month cumulative, the quarter of the crossing (or, from the completed months' run-rate, when it would happen), which asset sales were counted, and a checklist for the switch: confirm the trial balance, form 700, profit tax from that quarter, D101, expense deductibility, linked enterprises. Linked enterprises (art. 47 para. 11) are not aggregated — Brivio cannot see the group.
Org admins are notified at 80% and 95% (once each per year) and when the ceiling is exceeded. The same figure feeds the micro-tax page and the cabinet ANAF risk score.
Cash register reconciliation (AMEF)
Accounting → Tax → AMEF reconciliation (/accounting/tax/amef/reconciliation) checks a month of Z-reports against the money that actually moved:
- Import from the electronic journal. Upload the device's daily Z-report XML (OPANAF 146/2018, the same structure every certified Datecs/Tremol/Daisy/Partner device exports). Each report is matched to its cash register by NUI, previewed first, then saved. A Z-report already confirmed in the ledger is never overwritten.
- Card ↔ bank. Each day's card takings (or a run of consecutive days, e.g. a weekend) is matched to one POS/settlement credit on the bank statement within 5 days, at most the takings and at most 3% below them. The difference is the acquirer commission; it is shown, not posted — book it yourself (627 = 5125) after checking the acquirer statement.
- Cash ↔ 5311. The Z cash must reach 5311 through the confirmed Z-report entry. Days not yet confirmed, or with a different amount, are flagged.
- Retention. Z-reports are kept 5 years from 1 July of the year after the financial year closes (Law 82/1991 art. 1(8), as amended by Law 36/2023 — formerly 10 years). The page shows the date for the month.
From 1 November 2026 cash registers report to ANAF in real time and print a QR code; the reconciliation is unchanged.
The declarant on D301 and D392
The D301 (/accounting/tax/d301) and D392 (/accounting/tax/d392) pages have a Declarant card: the last name, first name and position of the person who signs the return. The values are stored per form.
An empty field does not block the download: the XML uses the company name as the last name and “Administrator” as the first name and position, the same as D390 and D205. DUKIntegrator rejects an empty declarant (“atribut prezent dar vid nepermis”), so the field is never left blank in the file. Under each field the page shows the value that goes into the XML.
Lock dates, year-end close and periodic SAF-T
- Lock dates. In Settings → Accounting → Period locks you can freeze everything up to a date (global), only entries that touch VAT (after the D300 is filed), one journal, or one branch. The rule applies to every entry — typed by hand or generated from invoices, payments, bank lines, stock — and to posting. A manual draft can still be saved in a locked period, but posting it there needs the "unlock" right (the owner), and the post is kept in the audit log.
- Year-end close. Every class 6 and 7 account is closed into 121, including contra balances (609 in credit, 709 in debit). After the close classes 6 and 7 are zero and 121 = revenue − expenses.
- Redoing a close. If you undo the VAT close or the year-end close (storno), you can generate it again after your corrections; the stornoed entry no longer blocks the step.
- Monthly or quarterly D406. On the SAF-T (D406) page you choose the month or quarter being reported; the file holds only that period and carries type L or T. The whole year stays a separate choice, marked as type A.