The Romanian tax calendar in three recurring dates
The Romanian tax calendar is easier to hold in your head than the number of filings suggests, because almost everything recurring lands on one of three dates: the 25th, the last day of the month, and the 15th. Everything else is annual, event-driven, or a rolling deadline that never sits on a calendar date at all.
If you want your own company’s calendar rather than everyone’s, build it in the tax deadlines calendar: pick the regime, the VAT period and a few facts about the business, and the year comes out with exact filing dates, ready to export to Excel.
That structure matters for how a finance function is organised. A Romanian month closes twice: once around the 25th, for the declarations that carry a payment, and once at month end, for the informative reports that carry none but reconcile against everything else. Foreign groups that plan a single close date usually miss the second one.
The reference source for exact dates in a given year is the official calendar published by ANAF, which is republished each year and reflects the postponements caused by weekends and public holidays.
The master table of recurring deadlines
| Deadline | Filing | Who | Frequency |
|---|---|---|---|
| 25th of the following month | VAT return D300 and payment of VAT due | Every VAT-registered taxpayer | Monthly or quarterly |
| 25th | EC Sales List D390 | Taxpayers with intra-Community supplies, acquisitions or certain services | Monthly, only for months with transactions |
| 25th | D100 for corporate income tax or micro-company tax, and payment | Companies under either regime | Quarterly |
| 25th | D112 payroll return — income tax and social contributions — and payment | Employers | Monthly, quarterly for certain small employers |
| 25th | Withholding tax on dividends paid in the previous month | Companies distributing dividends | Event-driven |
| 30th of the following month | Domestic transactions report D394 | VAT-registered taxpayers with Romanian counterparties | Monthly or quarterly |
| 28 or 29 February | D394 for January | Same | Once a year, replaces the 30th |
| Last calendar day of the following month | SAF-T file D406 | Taxpayers keeping double-entry accounts, including non-residents in simplified form | Monthly or quarterly |
| 15th of the following month | Intrastat, filed with the statistics institute | Companies above one million lei on a flow | Monthly |
| 5 working days from issue | RO e-Factura transmission | Taxable persons established in Romania | Rolling |
| Before dispatch, valid 5 days | e-Transport UIT code | Transports within scope | Per consignment |
The 25th: the date that carries the money
The 25th of the month following the reporting period is the busiest date in the Romanian tax calendar, and the only one where declaration and payment coincide across several taxes at once.
Four filings converge there. The VAT return D300 reports output and input VAT for the period and settles the balance. The EC Sales List D390 reports intra-Community supplies, acquisitions and certain services; it is filed only for months in which such transactions occurred, which is the main way it differs from the VAT return. D100 carries corporate income tax or micro-company tax for the quarter. D112 carries payroll income tax and social contributions, with the underlying gross salaries.
Two habits prevent most of the problems here. First, treat the 25th as a payment date rather than a filing date: a return filed on time with the tax unpaid still accrues late-payment interest and penalties per day of delay. Second, close the VAT position at least three working days early, because a mismatch discovered on the 25th cannot be investigated and corrected on the same day.
One month, in figures
A Bucharest company on a monthly VAT period closes March 2026. Standard-rated sales of RON 300,000 produce output VAT of RON 63,000 at 21%; deductible input VAT for the month is RON 21,000; corporate income tax for the first quarter comes to RON 16,000; payroll income tax and contributions for March come to RON 18,500.
| Falls on | What is due |
|---|---|
| Monday 27 April 2026 | D300 with VAT payable of RON 42,000, D100 with RON 16,000, D112 with RON 18,500, D390 if there were intra-Community transactions — and the payment of all three amounts, RON 76,500 in total |
| Thursday 30 April 2026 | D394 for March, and the SAF-T D406 file for March |
The 25th of April 2026 is a Saturday, so the whole of that first block moves to the next working day. The 30th is a Thursday and does not move. Two lessons sit in that table: the company’s April cash requirement is fixed on a date the calendar decides, and the two informative reports on the 30th have to be built from the same extract as the D300 filed three days earlier, or they will disagree about the same month.
The last day of the month: D394 and SAF-T
Month end carries the two informative reports, and they are the ones ANAF uses to cross-check everything declared on the 25th.
D394 is due by the 30th of the month following the reporting period. The exception is the report covering January, which is due on 28 February, or 29 February in a leap year, simply because February has no 30th day. D394 follows the same monthly or quarterly rhythm as the VAT return.
SAF-T, filed as declaration D406, is due on the last calendar day of the month following the period — the 31st in most months, the 30th in April, June, September and November, and the end of February. It follows the VAT period as well: monthly filers file monthly, quarterly filers and taxpayers not registered for VAT file quarterly. Two sections do not follow that rhythm: the asset register is reported annually, by the financial statements deadline, and the inventory section is reported on request, within 30 days.
The reason both reports sit at month end rather than on the 25th is that they are reconciliation instruments. Your D394 is matched against your Romanian counterparty’s D394; your SAF-T is matched against your own D300 and D394. Filing them from a different data extract than the one used for the VAT return is the most reliable way to create a discrepancy that nobody in the company can later explain.
The 15th: Intrastat
Intrastat is the outlier in the Romanian tax calendar in two ways: it is due on the 15th of the month following the reference month, and it is filed with the National Institute of Statistics, not with ANAF.
The obligation starts once the value of arrivals or of dispatches passes one million lei in a calendar year, calculated separately for each flow. A company can therefore be an Intrastat reporter for dispatches and not for arrivals. Once the threshold is passed, reporting continues monthly for the rest of that year and for the whole of the following year, regardless of volume.
The thresholds are reviewed periodically, so the level in force for the current year is worth confirming rather than assuming.
Before dispatch: the e-Transport UIT code
The UIT code is the one obligation in this calendar that is not a date in the month: it has to exist before the vehicle starts moving, and it stays valid for five calendar days. Under article 13^1 of GEO 41/2022, as amended by GEO 129/2024, a breach carries a fine and, from the second breach within twelve months, confiscation of part of the value of the undeclared goods — 15% on the second, 50% on the third and the full value from the fourth. That graduation is why a process that misses codes repeatedly costs far more than one that misses a single filing deadline. The mechanics are set out under RO e-Transport.
Quarterly rhythm and how it changes
The VAT period is the axis the whole calendar turns on. A company on a monthly VAT period files D300, D390, D394 and SAF-T monthly. A company on a quarterly period files D300, D394 and SAF-T quarterly, at the same dates but in the month following the quarter, while D390 remains monthly for the months in which intra-Community transactions occurred.
The period is allocated at registration and is not permanent. The classic change is triggered by an intra-Community acquisition of goods: a quarterly filer that makes one moves to a monthly period from the following period, and has to notify ANAF. Foreign companies are caught by this more often than Romanian ones, because moving their own stock into Romania is itself an intra-Community acquisition.
Corporate income tax follows its own quarterly rhythm, with D100 for the first three quarters and the annual return settling the fourth. Companies under the micro-company regime declare and pay quarterly through D100 as well; the choice between the two regimes is set out in the guide to micro-company tax versus corporate income tax.
Annual deadlines
| Filing | What it covers | Timing |
|---|---|---|
| Annual financial statements | Statutory accounts filed with ANAF and published | As a rule, 150 days from the end of the financial year |
| D101 | Annual corporate income tax return | In the first part of the following year; check the ANAF calendar for the year |
| D205 | Informative return on income withheld at source for individuals | As a rule, the last day of February for the previous year |
| D207 | Informative return on income withheld from non-residents | As a rule, the last day of February for the previous year |
| SAF-T assets section | Fixed asset register | With the financial statements deadline |
| Local taxes on buildings and vehicles | Municipal budget, paid to the local authority | In two instalments during the year |
Two of these deserve a warning rather than a date. The deadline for annual financial statements has been extended by administrative decision in some years, and the deadline for D101 has been amended more than once. Both should be read from the ANAF calendar for the year in question rather than carried over from a previous year’s checklist. The preparation side of the annual accounts is covered under annual financial statements.
Weekends, public holidays and the postponement rule
As a general rule, a deadline that falls on a non-working day moves to the next working day. That covers Saturdays, Sundays and public holidays. Article 75 of the Fiscal Procedure Code computes tax terms by reference to the Code of Civil Procedure, which is where the rule comes from; the consolidated Fiscal Procedure Code is published by ANAF.
In practice this matters most at month end and around Orthodox Easter, whose date moves each year and which sits close to the annual filing season. Because the map of non-working days changes annually, the only reliable approach is to read the dates from the ANAF calendar for the year and rebuild the internal reminder set each January, rather than reusing last year’s.
One caution: the postponement rule shifts the deadline, not the reporting period. A D300 due on the 25th and filed on the 27th because the 25th fell on a Saturday still reports the same month.
What the calendar looks like for a foreign company
A company established abroad that holds only a Romanian VAT number has a shorter calendar, but not a light one:
- 25th — D300 and payment; D390 for months with intra-Community transactions.
- 30th — D394, only where there are supplies or purchases in Romania with Romanian VAT-registered persons.
- Last day of the month — simplified SAF-T D406, which has applied to non-residents since 1 January 2025.
- 15th — Intrastat, once a flow passes one million lei.
- No D100 or D112 unless a permanent establishment or Romanian employees exist.
- No e-Factura issuing obligation without a fixed establishment, but B2B invoices are transmitted to the system for reporting, in parallel with ordinary invoicing, and the inbound channel still has to be monitored; there is no B2C obligation.
The full picture, including registration and the fixed-establishment test, is in the guide to VAT in Romania for foreign companies.
The errors we see most often
- Treating the 25th as a filing-only date. The payment falls on the same day, and interest runs from the day after.
- Missing the D394 for January. It is due on 28 or 29 February, not on 30 February, and automated reminders set to “the 30th” simply skip it.
- Filing SAF-T from a different extract than the VAT return, so the two reports disagree about the same month.
- Forgetting nil filings. Dormant companies keep every deadline they are registered for.
- Ignoring the VAT period change after the first intra-Community acquisition, and continuing to file quarterly.
- Reusing last year’s calendar. Postponements for weekends and holidays, and occasional legislative changes, move several dates every year.
- Leaving e-Factura to month end. Five working days from issue is a rolling deadline that a monthly routine cannot satisfy.
How we help
We run the calendar rather than remind you about it: we take the closing data, prepare and file each declaration on its own date, and send you the ANAF receipt with a short summary of what was filed and what has to be paid. The set is the full one — VAT and reporting compliance for D300, D390, D394, SAF-T and Intrastat, and accounting and payroll for D112, the annual accounts and the year-end returns — under a fixed monthly fee. Your team supplies the data; the preparation and the filing stay with us.
