The register of receipts and payments

The natural persons who carry out independent activities and have the obligation to keep the accounting records, will complete the register-journal of receipts and payments. Specifically, people who earn income from: 

1. economic activities (authorized natural persons, sole proprietorships and family businesses);
2. free professions (lawyers, doctors, notaries, financial auditors, architects, accounting experts, tax consultants and other professions);
3. intellectual property rights (provided that he opts for the determination of net income in the real system)

I have added to this model register-journal of receipts and payments, taxes and fees to ANAF, related to the receipts from 2021. I hope it will be useful to you, through a clear record of both income and expenses and taxes paid to state.

As you have seen, we have created this register in an excel, to be easy to download and complete with your PFA / Pfi data.