Entries in RON: 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 and other documents received in lei.
• 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 supplier, number, date, base, VAT and total in lei with the original. Open the document to review its lines, not just the total.
3. If a document is missing or incorrect, return to upload and validation. Check approval before searching the ledger again.
   • 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
• Entries in foreign currency: checking the period's documents
• e-Invoices: checking the period's documents
• Suppliers
• Supplier situation: checking and explaining amounts
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

Atelier U2 SRL’s RON 1,000 invoice is dated in September. In RON purchases, check the partner, number, date and total, then the applicable goods receipt and classification. If the document is dated in August, do not arbitrarily include it in September just because you uploaded it then.

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.