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Key takeaways
- It is the base evidence of accounting in any tax inspection
- It feeds the trial balance
- Retained for 10 years
- The electronic version (from ERP / accounting tool) is valid if the tool meets OMFP requirements
What the general journal is
Under the Romanian Accounting Law 82/1991 and OMFP 2634/2015, the general journal is the mandatory register where, in chronological order, every economic transaction is recorded: sales, purchases, payments, receipts, payroll, depreciation, regularisations. Each entry contains: date, transaction description, debit account, credit account, amount.
Why it is mandatory
It is the base evidence of accounting in any tax inspection
It feeds the trial balance
Retained for 10 years
The electronic version (from ERP / accounting tool) is valid if the tool meets OMFP requirements
Typical entry format
```
Date: 15.03.2026
Document: Invoice no. 1234 / 15.03.2026
Description: Goods sale to Client SRL
411 (Customers) = 707 (Goods revenue) 5,000 RON
= 4427 (Output VAT) 950 RON
```
How it is produced
Saga C / Saga Soft → *Reports → General journal*
SmartBill → *Accounting reports → General journal*
Oblio → *Accounting → General journal*
WinMentor → accounting module, monthly run
Common issues
1. „Paper journal + parallel Excel” — without an ERP, journal-keeping becomes an error source. Tax inspectors require a signed electronic register or paper with page numbers and stamp.
2. „Missing internal documents” — consumption slips, goods receipt notes, payroll generate journal entries that must appear in the register. Missing them → unreconciled trial balance.
3. „Operations from other systems not recorded” — POS receipts, Revolut Business payments, e-commerce orders — if they don't flow into the accounting tool, the journal is incomplete.
How Azuvio helps
Azuvio connects operational sources (POS, e-commerce, OMS, WMS, EDI with retailers, marketplaces) to your accounting tool (Saga, SmartBill, Oblio, WinMentor). Every valid transaction auto-generates the correct journal entry: goods sale, card collection, return, VAT adjustment. The accountant no longer enters anything manually; the role shifts to validation and strategic reporting.
Frequently asked
- What's the difference between general journal and general ledger?
- The general journal lists transactions **chronologically** (in the order they happened). The general ledger groups the same transactions **by account** (all entries on account 411 in one place). Two views of the same data.
- Can I keep the journal in Excel?
- Per OMFP 2634/2015, electronic format is allowed if the tool has an audit trail and forbids retroactive edits. Standard Excel does NOT meet these requirements. Correct solution: Saga, SmartBill, Oblio or any ERP.
- How often must the journal be printed?
- No monthly printing requirement. On tax request or annually for archive. The electronic version must be available, signed and immutable.
- Does Azuvio keep my general journal?
- Not directly. The journal stays in your accounting tool. Azuvio ensures every economic transaction across your operational systems (POS, e-commerce, EDI, OMS) generates the correct journal entry in your accounting tool's register — automatically, no manual entry.
Related terms
- Trial balance (Romania) — Monthly accounting summary that confirms debits equal credits and feeds every Romanian tax filing (D300, D394, D112, SAF-T).
- Sales journal (Romania) — Mandatory accounting register listing every issued invoice chronologically, with VAT base and output VAT — the primary source for D300 and D394.
- Purchases journal (Romania) — Mandatory Romanian accounting register listing every supplier invoice received, with deductible VAT — the primary source for recoverable VAT through D300.
- VAT return (D300) — The Romanian return (form 300) where VAT payers report output VAT, input VAT and the resulting VAT payable or refundable.
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