Romanian Tax Deadlines: A Practical Calendar for Businesses

Romania’s tax system is moderately complex, but staying on top of deadlines is the single most effective way to avoid penalties and interest charges. Most filings and payments are due on the 25th of the month following the reporting period, with a few important exceptions. This calendar covers the responsibilities that affect the majority of small and medium-sized companies.

Monthly obligations

The 25th is the key date for most monthly filings. VAT returns (form 300) and the payment of any VAT due are generally submitted by the 25th of the month after the reporting period. Employers must also declare and pay social contributions (pension, health and work insurance) withheld from salaries, as well as the employer’s own contributions, by the 25th. Payroll income tax is declared and paid on the same date.

If you employ staff, remember that the declaration on form 112 must be submitted even when no salaries were paid in a month. Late filings trigger fines, so it is wise to set internal reminders a few days ahead.

Quarterly obligations

VAT-registered companies with an annual turnover below €100,000 (or those with a special status) may opt for quarterly VAT reporting. In that case, the deadline is the 25th of the month following the end of the quarter. Micro-enterprises (companies with revenue under €500,000 and at least one employee) pay income tax quarterly, also by the 25th. Companies that fall under the micro-company regime must submit form 100 or use the integrated declaration system, depending on current rules.

Quarterly advance payments for corporate income tax (for companies not in the micro regime) are generally due by the 25th of the month following the quarter, based on the previous year’s profit or estimated profit. Some smaller companies may be exempt, but confirming with an accountant is recommended.

Annual obligations

The annual corporate income tax return (form 101) is due by 25 March of the following year for most companies. Those with a financial year ending on a date other than 31 December must file within three months of the year-end. Micro-enterprises file an annual return by the same date, although they pay tax quarterly.

Annual financial statements must be submitted to the tax authorities within 150 days of the end of the financial year. For calendar-year companies, this usually means 31 May. The statements must also be filed with the Trade Registry, normally by the same date or a few days later, depending on local procedures.

Local taxes on buildings, land and vehicles are declared annually. The deadlines vary by municipality, but many set 31 March as the date for submitting declarations and paying the first instalment. Companies with vehicles must also pay the road tax (vignette) by the end of January for the whole year, or purchase short-term vignettes as needed.

Practical tips for staying on track

• Automate reminders: Use accounting software or a simple calendar with alerts set for the 20th of each month to prepare filings.
• Keep documents organised: Store invoices, receipts and bank statements digitally. Romanian tax authorities may request them during audits, and having them ready saves time and stress.
• Use the SPV system: The “Spatiul Privat Virtual” (Virtual Private Space) allows online filing and communication with ANAF. Registering early avoids last-minute queues and paper submissions.
• Confirm local deadlines: While the 25th is standard nationally, local tax offices may have slightly different rules for property taxes. Check with your city hall or a local accountant.
• Plan for public holidays: If the 25th falls on a weekend or national holiday, the deadline is extended to the next working day. Always verify the official calendar.

Missing a deadline can lead to fines of up to 5,000 lei for individuals and higher for companies, plus interest on late payments. By building a simple compliance routine around these dates, you can focus on running your business instead of worrying about the tax office.