Outgoing in foreign currency: checking the period's documents

Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime.

Supporting documents

• Prepare invoices issued in foreign currency and documents supporting the transaction and exchange rate.
• The contract, receipt, delivery or correction document explaining the transaction, as applicable.

Completing and checking data

1. Select the company and period; check that the page matches the document's direction and currency.
2. In the table, compare customer, date, currency, exchange rate and equivalent in lei with the original. Open the document to review its lines, not just the total.
3. If a document is missing, check issuance, date, currency and corrections. A draft must not be treated as a finalized invoice.
   • Document validation
4. In double-entry bookkeeping, check the source entry and its posting. Before VAT returns, also check tax treatment, tax points and relevant journals.
   • Draft sources
   • Purchase journal
   • Sales journal

The period's register is reconciled with documents and the applicable accounting workflow.

Official sources for this activity

Checked on 10 September 2026. Apply the rules for the period and the company's legal form.

• Accounting Law No. 82/1991 — supporting documents and accounting registers
• OMFP No. 2.634/2015 — financial and accounting document rules

Related resources

• Accounting app guides
• Outgoing in RON: checking the period's documents
• Customers
• Customer situation
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

The invoice is EUR 100, and a EUR 100 receipt occurs later. Check the currency and accounting equivalent at the relevant dates, and assess exchange differences through the accounting workflow. Payment of the same euro amount does not guarantee the same RON equivalent.

Frequently asked questions and solutions

The period total differs from the documents.

Check filters, unapproved documents, drafts, correction invoices and currency. Reconcile document by document before using the total for tax computation.

I have the same invoice in two sources. Must it be recorded twice?

Compare the issuer, number, date, currency and total and preview the documents. Check whether they represent the same transaction and which record already exists. Keep originals needed for review but avoid two entries for the same invoice; check approvals and links before removing a copy.