Your company’s Romanian tax deadlines, with exact dates
Pick the tax regime, the VAT period and a few facts about the business. You get every deadline of the year, with both the date set by law and the date on which the return is actually due once non-working days are taken into account. Download it as an Excel file with your company name on the first sheet.
- Runs in your browser
- Exact dates, not “the 25th”
- Free Excel export
Reviewed by Silvia, Chartered Accountant (CECCAR) · updated
The tool
- 54 with ANAF
January 2026
- 26MonD300VAT return (D300)
- 26MonD112Return on social contributions, income tax and the register of insured persons (D112)
- 26MonD100Micro-company income tax (D100)
- 30FriD394Domestic transactions listing (D394)
February 2026
- 2MonD406SAF-T standard audit file (D406)
- 25WedD300VAT return (D300)
- 25WedD112Return on social contributions, income tax and the register of insured persons (D112)
March 2026
- 2MonD394Domestic transactions listing (D394)
- 2MonD406SAF-T standard audit file (D406)
- 25WedD300VAT return (D300)
- 25WedD112Return on social contributions, income tax and the register of insured persons (D112)
- 30MonD394Domestic transactions listing (D394)
- 31TueD406SAF-T standard audit file (D406)
April 2026
- 27MonD300VAT return (D300)
- 27MonD112Return on social contributions, income tax and the register of insured persons (D112)
- 27MonD100Micro-company income tax (D100)
- 30ThuD394Domestic transactions listing (D394)
- 30ThuD406SAF-T standard audit file (D406)
May 2026
- 25MonD300VAT return (D300)
- 25MonD112Return on social contributions, income tax and the register of insured persons (D112)
June 2026
- 2TueD394Domestic transactions listing (D394)
- 2TueD406SAF-T standard audit file (D406)
- 2TueD406SAF-T — Assets section (fixed asset register)
- 2TueSFAnnual financial statements
- 25ThuD300VAT return (D300)
- 25ThuD112Return on social contributions, income tax and the register of insured persons (D112)
- 30TueD394Domestic transactions listing (D394)
- 30TueD406SAF-T standard audit file (D406)
July 2026
- 27MonD300VAT return (D300)
- 27MonD112Return on social contributions, income tax and the register of insured persons (D112)
- 27MonD100Micro-company income tax (D100)
- 30ThuD394Domestic transactions listing (D394)
- 31FriD406SAF-T standard audit file (D406)
August 2026
- 25TueD300VAT return (D300)
- 25TueD112Return on social contributions, income tax and the register of insured persons (D112)
- 31MonD394Domestic transactions listing (D394)
- 31MonD406SAF-T standard audit file (D406)
September 2026
- 25FriD300VAT return (D300)
- 25FriD112Return on social contributions, income tax and the register of insured persons (D112)
- 30WedD394Domestic transactions listing (D394)
- 30WedD406SAF-T standard audit file (D406)
October 2026
- 26MonD300VAT return (D300)
- 26MonD112Return on social contributions, income tax and the register of insured persons (D112)
- 26MonD100Micro-company income tax (D100)
- 30FriD394Domestic transactions listing (D394)
November 2026
- 2MonD406SAF-T standard audit file (D406)
- 25WedD300VAT return (D300)
- 25WedD112Return on social contributions, income tax and the register of insured persons (D112)
December 2026
- 2WedD394Domestic transactions listing (D394)
- 2WedD406SAF-T standard audit file (D406)
- 21MonD300VAT return (D300)
- 21MonD112Return on social contributions, income tax and the register of insured persons (D112)
- 30WedD394Domestic transactions listing (D394)
- 31ThuD406SAF-T standard audit file (D406)
Obligations without a fixed day
These do not depend on a date in the month but on each document or shipment. They are included in the Excel file, on the second sheet.
- E-FACTURATransmitting invoices through the national RO e-Factura system5 working days from the date the invoice is issued (GEO no. 89/2025, from 1 January 2026)
- E-TRANSPORTDeclaring shipments and obtaining the UIT codeNo more than 3 calendar days before the transport starts; the UIT code is valid for 5 calendar days, or 15 days for intra-Community acquisitions (GEO no. 41/2022, art. 11)
Download as Excel
The file contains the calendar above, with your company name and email address on the first sheet.
Rates and rules used
- Day 15
- 15Intrastat, filed with the National Institute of Statistics
- Day 25
- 25D300, D390, D112, D100 — filing and payment
- Day 30
- 30D394; in February, the last day of the month
- Last day of the month
- 28–31SAF-T (D406), for the previous period
How the dates are worked out
Every deadline starts from the day written in the law: the 25th for the VAT return and the payroll return, the 30th for the D394 domestic listing, the last day of the month for SAF-T, the 15th for Intrastat. On top of that comes art. 75 of the Fiscal Procedure Code: a deadline that falls on a non-working day is extended to the end of the first working day that follows. That is why the calendar shows, for every obligation, both the statutory date and the date on which you actually file.
December has a rule of its own. Under art. 155 (2) of the Fiscal Procedure Code, liabilities due on 25 December are paid by 21 December, and if the 21st is a non-working day, by the last working day before it. December rows are flagged separately.
Public holidays are those listed in art. 139 of the Labour Code, including Orthodox Easter and Pentecost, computed for each year.
What the calendar does not cover
Obligations triggered by each document or shipment have no fixed day: e-Factura runs from the issue of every invoice, e-Transport from every shipment. They are listed under the calendar with their own deadlines.
Sector-specific obligations also stay outside the list — excise duties, gambling, royalties — together with the special VAT return (D301), the individual income tax return and any deadline set individually through a tax assessment or a payment schedule. If your company has one of those, tell us and we will complete the calendar.
The calendar covers companies that keep double-entry accounts. For Romanian sole traders the main reference is the single return, due on 25 May of the following year under art. 122 (3) of the Fiscal Code.
Frequently asked questions
01What happens when a deadline falls on a Saturday or a public holiday?
It moves. Under art. 75 of the Fiscal Procedure Code, tax deadlines are computed under the rules of the Code of Civil Procedure, and a deadline ending on a public holiday or a non-working day is extended to the end of the first working day that follows. The calendar applies this automatically and flags the rows that moved, so you can see both the statutory date and the effective one.
02Why does 21 December appear instead of 25 December?
Because art. 155 (2) of the Fiscal Procedure Code provides that liabilities due on 25 December are paid by 21 December inclusive. It is the only deadline in the year that moves backwards rather than forwards. If 21 December falls on a non-working day, the deadline becomes the last working day before it.
03Do returns have to be filed in months with no activity?
For most of them, yes. The VAT return, the D394 listing and the SAF-T file are filed even when nil, as long as the company is registered and the obligation has not been removed. The exception is the D390 recapitulative statement, which is filed only for periods with actual intra-Community transactions — which is why it appears in the calendar only if you tick that box.
04What is inside the Excel file?
The first sheet holds every deadline of the year, grouped by month, with the effective date, the statutory date, the code and full name of the return, the period covered, the authority it goes to and the legal basis. The second sheet holds the obligations without a fixed day — e-Factura and e-Transport — plus a note on the limits of the calendar. The company name and email address you enter appear on the first sheet, so you know who it was generated for.
05Does the calendar follow changes in the law?
The dates are computed on the rules in force at the review date shown on the page. When a rule changes, we update the tool and the review date. For the current year the official source remains the calendar of tax obligations published by ANAF, and any deadline is worth checking against it before filing.
06What if my company has other obligations as well?
Describe the company in the form below. We complete the calendar with sector-specific obligations — excise, gambling, royalties, the special VAT return — and, if we work together, we keep the calendar ourselves: we prepare, cross-check and file every return on time, and you get the official receipt.
Sources and legal basis
- Fiscal Code (Law no. 227/2015), consolidated version published by ANAF — Art. 323 (VAT return), art. 325 (recapitulative statement), art. 147 (D112), art. 56 (micro-company tax), art. 41 and 42 (corporate tax), art. 132 and 231 (information returns), art. 462, 467 and 472 (local taxes).
- Fiscal Procedure Code (Law no. 207/2015), consolidated version published by ANAF — Art. 75 — a deadline ending on a non-working day runs to the first working day that follows; art. 155 (2) — liabilities due on 25 December are paid by 21 December; art. 59^1 — the SAF-T reporting obligation.
- Accounting Law no. 82/1991, republished — Art. 36 (1) — annual financial statements are filed within 150 days of the end of the financial year.
- ANAF — calendar of tax obligations for the current year — The official source for the current year. Check this calendar against it before filing.
Tell us what you do in Romania. You get a written, fixed-fee quote.
The initial consultation is free and without obligation. Reply within one business day, in English or Italian. No call required, no travel, nothing to prepare — three sentences are enough.