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YOUR PROACTIVE PARTNER FOR GLOBAL ADVISORY AND BPO SERVICES

One step ahead of your needs

YOUR PROACTIVE PARTNER FOR GLOBAL ADVISORY AND BPO SERVICES

One step ahead of your needs
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
Accounting services and technology
Our combination of professional services and advanced cloud technology helps you to automate, standardize and streamline accounting and reporting processes, in order to increase efficiency and control of your financial operations. Take well-informed business decisions, by getting better control and more accurate reporting.
Payroll outsourcing and technology
Unlock the potential of shifting your payroll and HR towards a more strategic function. Gain access to continuous innovation and benefit from tailored added-value online solutions for your HR teams and all your employees. We are confident to meet your highest expectations on full accountability, legislation compliance and desired employee experience.
Tax advisory and tax compliance
Meet your tax and reporting obligations, manage your risks and benefit from our deep knowledge and best practices that fit with the local regulation frameworks – in order to stay compliant with all requirements, mitigate your tax risks and improve efficiency of your local and international operations.
Transaction advisory
We have an extensive experience in transaction advisory including acquisition and sale of companies, corporate restructuring, and other similar transactions. Our advantage is the unique mix of financial, legal, tax and accounting expertise under one roof, which enables us to identify all potential risks and propose an optimal structure of the suggested transaction.
Legal advisory
Our unique combination of legal, tax and accounting expertise offers all-round care and effective solutions – addressing all aspects of your business. We are able to cover all your requirements both in standard operations and demanding transactions covering all legal and financial aspects across multiple jurisdictions.
Corporate services
Establishing, developing and maintaining a business, especially at international level may require a lot of time and effort due to local bureaucracy and complex and continuously changing legislative frameworks. We provide all required support during the entire company‘s lifecycle and allow you to focus on your business as if the local differences are ironed out!
Market entry support
We have years of experience in supporting our customers to grow their business internationally. By offering our free market entry support consultancy packages we aim to encourage well-established companies to explore the unknown, remove uncertainty and refine their go-to-market strategy.
ESG reporting and tailored consulting
Unlock your company’s potential with ESG reporting, a crucial step towards sustainable leadership and responsible growth. Strengthen relationships with stakeholders, gain a competitive advantage and make your business future-proof by voluntary compliance with ESG reports. Our services include expert consultation, comprehensive ESG reporting compliant with the Corporate Sustainability Reporting Directive, assessment of employee satisfaction, detailed carbon footprint analysis, environmental management guidance and extensive legal consulting.

What makes us unique?

We proactively help businesses to run their operations more effectively and expand anywhere in the world, as if there were no borders. By offering smart solutions and competitive technology, the tools for global growth through our community and empathetic, competent talents who handle clients’ needs like their own, we are confident to meet your most complex demands.
Accace is composed of four main groups of stakeholders: colleagues, clients and partners, the environment and society, and our shareholders. All stakeholders are of equal importance in our ecosystem, as each group is essential to our strategy and we are all impacted by the dynamics of each group.
We cover over 60 jurisdictions globally
We engage more than 7,000 professionals
We provide services to more than 80,000 customers
We process at least 800,000 payslips monthly
Find out more about us

Our technology: The powerhouse of our service delivery

Our extensive BPO and advisory expertise, combined with the latest cloud-based technology, is supported by innovative and smart IT solutions customised to your needs. Our goal is to provide automated and compliant solutions that ensure data transparency, accuracy, security and guarantee that all your business requirements are met in the most efficient and convenient way.
Discover more about our technology

Where expertise meets empathy

To us, having a strong base of experts who can combine their expertise with empathy is absolutely crucial. This combination of skills allows us to provide the best possible service to our customers, ensuring that they receive the highest quality of care. Our experts are highly competent and determined to ensure that you are satisfied with our solutions. Experience our expertise firsthand by examining our case studies.
See our case studies

Global service delivery to help you grow

Our business community, Accace Circle, ensures international coverage across the globe, simplifying global expansion and erasing the borders to create a single market for your business with tremendous possibilities. Our local teams are comprised of highly skilled and experienced BPO professionals, advisors and consultants from diverse backgrounds and cultures. By choosing Accace for global advisory and BPO services, you are guaranteed the same level of quality, service delivery and customer-centric approach across all jurisdictions of your choice.
Explore our locations

Our eShop: Business solutions just a click away

For most businesses, the breakthrough to success is achieved by a dedicated advice provided at the right time. We decided to offer our services online, to secure the easiest way of delivering our support to you. Browse through our service offering, revise the scope and details on pricing. Access our consultant’s calendar to book the date and time that fits you. Simple as that, faster than ever before.
Visit our eShop

Valuable country guides and tools

If you are tempted by the raising business opportunities in Europe, countries such as the Czech Republic, Hungary, Poland, Romania, Slovakia or Ukraine should definitely rank high in your destinations list. For more publications and latest news go to our Newsroom.

International expansion: Overviews for investors

About Accace

Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.

About Accace Circle

Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.

Locations and contacts | Accace Circle

Our services
Our eShop
Our cloud platforms
Get in touch with us
Copyright © 2025 Accace · All rights reserved.
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apartmentfile-emptyusersmap-markercrosschevron-right "; 2025 Tax calendar for Romania: The most important deadlines and obligations for businesses - Accace
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eShop

YOUR PROACTIVE PARTNER FOR GLOBAL ADVISORY AND BPO SERVICES

One step ahead of your needs

YOUR PROACTIVE PARTNER FOR GLOBAL ADVISORY AND BPO SERVICES

One step ahead of your needs
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
Accounting services and technology
Our combination of professional services and advanced cloud technology helps you to automate, standardize and streamline accounting and reporting processes, in order to increase efficiency and control of your financial operations. Take well-informed business decisions, by getting better control and more accurate reporting.
Payroll outsourcing and technology
Unlock the potential of shifting your payroll and HR towards a more strategic function. Gain access to continuous innovation and benefit from tailored added-value online solutions for your HR teams and all your employees. We are confident to meet your highest expectations on full accountability, legislation compliance and desired employee experience.
Tax advisory and tax compliance
Meet your tax and reporting obligations, manage your risks and benefit from our deep knowledge and best practices that fit with the local regulation frameworks – in order to stay compliant with all requirements, mitigate your tax risks and improve efficiency of your local and international operations.
Transaction advisory
We have an extensive experience in transaction advisory including acquisition and sale of companies, corporate restructuring, and other similar transactions. Our advantage is the unique mix of financial, legal, tax and accounting expertise under one roof, which enables us to identify all potential risks and propose an optimal structure of the suggested transaction.
Legal advisory
Our unique combination of legal, tax and accounting expertise offers all-round care and effective solutions – addressing all aspects of your business. We are able to cover all your requirements both in standard operations and demanding transactions covering all legal and financial aspects across multiple jurisdictions.
Corporate services
Establishing, developing and maintaining a business, especially at international level may require a lot of time and effort due to local bureaucracy and complex and continuously changing legislative frameworks. We provide all required support during the entire company‘s lifecycle and allow you to focus on your business as if the local differences are ironed out!
Market entry support
We have years of experience in supporting our customers to grow their business internationally. By offering our free market entry support consultancy packages we aim to encourage well-established companies to explore the unknown, remove uncertainty and refine their go-to-market strategy.
ESG reporting and tailored consulting
Unlock your company’s potential with ESG reporting, a crucial step towards sustainable leadership and responsible growth. Strengthen relationships with stakeholders, gain a competitive advantage and make your business future-proof by voluntary compliance with ESG reports. Our services include expert consultation, comprehensive ESG reporting compliant with the Corporate Sustainability Reporting Directive, assessment of employee satisfaction, detailed carbon footprint analysis, environmental management guidance and extensive legal consulting.

What makes us unique?

We proactively help businesses to run their operations more effectively and expand anywhere in the world, as if there were no borders. By offering smart solutions and competitive technology, the tools for global growth through our community and empathetic, competent talents who handle clients’ needs like their own, we are confident to meet your most complex demands.
Accace is composed of four main groups of stakeholders: colleagues, clients and partners, the environment and society, and our shareholders. All stakeholders are of equal importance in our ecosystem, as each group is essential to our strategy and we are all impacted by the dynamics of each group.
We cover over 60 jurisdictions globally
We engage more than 7,000 professionals
We provide services to more than 80,000 customers
We process at least 800,000 payslips monthly
Find out more about us

Our technology: The powerhouse of our service delivery

Our extensive BPO and advisory expertise, combined with the latest cloud-based technology, is supported by innovative and smart IT solutions customised to your needs. Our goal is to provide automated and compliant solutions that ensure data transparency, accuracy, security and guarantee that all your business requirements are met in the most efficient and convenient way.
Discover more about our technology

Where expertise meets empathy

To us, having a strong base of experts who can combine their expertise with empathy is absolutely crucial. This combination of skills allows us to provide the best possible service to our customers, ensuring that they receive the highest quality of care. Our experts are highly competent and determined to ensure that you are satisfied with our solutions. Experience our expertise firsthand by examining our case studies.
See our case studies

Global service delivery to help you grow

Our business community, Accace Circle, ensures international coverage across the globe, simplifying global expansion and erasing the borders to create a single market for your business with tremendous possibilities. Our local teams are comprised of highly skilled and experienced BPO professionals, advisors and consultants from diverse backgrounds and cultures. By choosing Accace for global advisory and BPO services, you are guaranteed the same level of quality, service delivery and customer-centric approach across all jurisdictions of your choice.
Explore our locations

Our eShop: Business solutions just a click away

For most businesses, the breakthrough to success is achieved by a dedicated advice provided at the right time. We decided to offer our services online, to secure the easiest way of delivering our support to you. Browse through our service offering, revise the scope and details on pricing. Access our consultant’s calendar to book the date and time that fits you. Simple as that, faster than ever before.
Visit our eShop

Valuable country guides and tools

If you are tempted by the raising business opportunities in Europe, countries such as the Czech Republic, Hungary, Poland, Romania, Slovakia or Ukraine should definitely rank high in your destinations list. For more publications and latest news go to our Newsroom.

International expansion: Overviews for investors

About Accace

Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.

About Accace Circle

Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.

Locations and contacts | Accace Circle

Our services
Our eShop
Our cloud platforms
Get in touch with us
Copyright © 2025 Accace · All rights reserved.
Individual privacy (cookies) preferences :
Change privacy settings
|
Privacy settings history
|
Revoke consents
apartmentfile-emptyusersmap-markercrosschevron-right 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2025 Tax calendar for Romania: The most important deadlines and obligations for businesses

January 23, 2025
This article is also available in
Romanian

Penalties pose a threat to each business who neglect the statutory filing obligations. To avoid this, our Romanian tax experts prepared a 2025 tax calendar for Romania, to provide you the most important deadlines in a simple A4 format.

Download the 2025 tax calendar for Romania, or read more below

Stay on top of the deadlines from our tax calendar for Romania with Accace

Missing a deadline can lead to penalties, but with Accace, you stay one step ahead. Our local experts offer tailored support for filings, planning and advisory, helping you meet every requirement in line with the Romanian tax calendar. Explore our full range of tax advisory and compliance services in Romania.

January 2025

January 13

VAT

  • Submission of amendments return regarding the change of the VAT reporting period to be submitted by taxpayers which report VAT on a quarterly basis and perform an EU acquisition (Form 700)

January 15

Intrastat

  • Submission of Intrastat returns

January 20

Cash Registers

  • Declaration on unused electronic fiscal electronic cash registers (AMEF) (Form F4109)

January 27

VAT

  • Communication of the temporary VAT pro-rate applicable for 2025 and the computation method

  • Submission of the statement regarding the turnover obtained by the taxpayers which use the quarter as a VAT reporting period and did not perform any EU acquisitions in 2024 (Form 700)

  • Submission of the VAT return (Form 300)

  • Submission of the special VAT return (Form 301)

  • Submission of the return regarding the amounts resulting from VAT adjustments (Form 307)

  • Submission of the VAT return due by taxpayers whose VAT code has been annulled (Form 311)

  • Submission of the informative return related to the EU supplies and acquisitions (Form 390 VIES)

Withholding taxes, income tax, social contributions and other taxes

  • Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources

  • Submission of the return related to taxes due to the consolidated state budget (Form 100)

  • Submission of the return related to income tax and social security contributions and the nominal list of the insured individuals (Form 112)

    Dividend Tax

    • Payment of dividend tax due in relation to distributed and approved dividends but unpaid to shareholders by the end of 2024

    January 30

    VAT

    • Submission of the informative return regarding the domestic supplies and acquisitions (Form 394)

    Corporate tax

    • Submission of the return regarding the change of the submission/payment method of the corporate tax (Form 012)

      January 31

      SAF-T Information Declaration

      • SAF-T declaration submission (Form D406)

      February 2025

      February 7

      VAT

      • Submission of amendments return regarding the change of the VAT reporting period to be submitted by taxpayers which report VAT on a quarterly basis and perform an EU acquisition (Form 700)

      February 14

      Intrastat

      • Submission of Intrastat returns

        February 20

        Cash Registers

        • Declaration on unused electronic fiscal electronic cash registers (AMEF) (Form F4109)

          February 25

          VAT

          • Submission of the VAT return (Form 300)

          • Submission of the special VAT return (Form 301)

          • Submission of the return regarding the amounts resulting from VAT adjustments (Form 307)

          • Submission of the VAT return due by taxpayers whose VAT code has been annulled (Form 311)

          • Submission of the informative return related to the EU supplies and acquisitions (Form 390 VIES)

          Withholding taxes, income tax, social contributions and other taxes

          • Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources

          • Submission of the return related to taxes due to the consolidated state budget (Form 100)

          • Submission of the return related to income tax and social security contributions and the nominal list of the insured individuals (Form 112)

            Clawback tax

            • Payment of the clawback tax for the 4th quarter of 2025

              February 28

              VAT

              • Submission of the informative return regarding the domestic supplies and acquisitions (Form 394)

                Withholding taxes, income tax, social contributions and other taxes

                • Submission of the informative return regarding the withholding taxes in 2024 detailed per each beneficiary (Form 205)

                • Submission of the informative return regarding the withholding taxes relating to payments towards non-residents in 2024 (Form 207)

                  Representative offices

                  • Submission of the return regarding the tax due for representative offices (Form 108) and payment of tax for representative offices 

                    SAF-T Information Declaration

                    • SAF-T declaration submission (Form D406)

                    March 2025

                    March 3

                    Financial statements

                    • Submission of the declaration of inactivity by the companies that have not carried out activities in 2024

                      March 7

                      VAT

                      • Submission of amendments return regarding the change of the VAT reporting period to be submitted by taxpayers which report VAT on a quarterly basis and perform an EU acquisition (Form 700)

                        March 14

                        Intrastat

                        • Submission of Intrastat returns

                          March 20

                          Cash Registers

                          • Declaration on unused electronic fiscal electronic cash registers (AMEF) (Form F4109)

                            March 25

                            VAT

                            • Submission of the VAT return (Form 300)

                            • Submission of the special VAT return (Form 301)

                            • Submission of the return regarding the amounts resulting from VAT adjustments (Form 307)

                            • Submission of the VAT return due by taxpayers whose VAT code has been annulled (Form 311)

                            • Submission of the informative return related to the EU supplies and acquisitions (Form 390 VIES)

                              Withholding taxes, income tax, social contributions and other taxes

                              • Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources

                              • Submission of the return related to taxes due to the consolidated state budget (Form 100)

                              • Submission of the return related to income tax and social security contributions and the nominal list of the insured individuals (Form 112)

                                March 31

                                VAT

                                • Submission of the informative return regarding the domestic supplies and acquisitions (Form 394)

                                  SAF-T Information Declaration

                                  • SAF-T declaration submission (Form D406)

                                  April 2025

                                  April 7

                                  VAT

                                  • Submission of amendments return regarding the change of the VAT reporting period to be submitted by taxpayers which report VAT on a quarterly basis and perform an EU acquisition (Form 700)

                                  April 15

                                  Intrastat

                                  • Submission of Intrastat returns

                                  April 17

                                  Cash Registers

                                  • Declaration on unused electronic fiscal electronic cash registers (AMEF) (Form F4109)

                                  April 25

                                  VAT

                                  • Submission of the VAT return (Form 300)

                                  • Submission of the special VAT return (Form 301)

                                  • Submission of the return regarding the amounts resulting from VAT adjustments (Form 307)

                                  • Submission of the VAT return due by taxpayers whose VAT code has been annulled (Form 311)

                                  • Submission of the informative return related to the EU supplies and acquisitions (Form 390 VIES)

                                  Withholding taxes, income tax, social contributions and other taxes

                                  • Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources

                                  • Submission of the return related to taxes due to the consolidated state budget (Form 100)

                                  • Submission of the return related to income tax and social security contributions and the nominal list of the insured individuals (Form 112)

                                  Corporate tax

                                  • Payment of corporate tax for the 1st quarter of 2025 or Advance payment of the corporate tax due for the 1st quarter of 2025

                                  April 30

                                  VAT

                                  • Submission of the informative return regarding the domestic supplies and acquisitions (Form 394)

                                  Financial Statements

                                  • Submission of the 2024 financial statements by state institutions and non-profit organizations

                                  SAF-T Information Declaration

                                  • SAF-T declaration submission (Form D406)

                                  May 2025

                                  May 8

                                  VAT

                                  • Submission of amendments return regarding the change of the VAT reporting period to be submitted by taxpayers which report VAT on a quarterly basis and perform an EU acquisition (Form 700)

                                  May 15

                                  Intrastat

                                  • Submission of Intrastat returns

                                  May 20

                                  Cash Registers

                                  • Declaration on unused electronic fiscal electronic cash registers (AMEF) (Form F4109)

                                  May 26

                                  VAT

                                  • Submission of the VAT return (Form 300)

                                  • Submission of the special VAT return (Form 301)

                                  • Submission of the return regarding the amounts resulting from VAT adjustments (Form 307)

                                  • Submission of the VAT return due by taxpayers whose VAT code has been annulled (Form 311)

                                  • Submission of the informative return related to the EU supplies and acquisitions (Form 390 VIES)

                                  Withholding taxes, income tax, social contributions and other taxes

                                  • Submission of the unique declaration on income tax and social contributions payable by individuals

                                  • Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources

                                  • Submission of the return related to taxes due to the consolidated state budget (Form 100)

                                  • Submission of the return related to income tax and social security contributions and the nominal list of the insured individuals (Form 112)

                                  Clawback tax

                                  • Payment of the clawback tax for the 1st quarter of 2025

                                  May 30

                                  VAT

                                  • Submission of the informative return regarding the domestic supplies and acquisitions (Form 394)

                                  June 2025

                                  June 2

                                  Financial statements

                                  • Submission of the 2024 financial statements

                                  SAF-T Information Declaration

                                  • SAF-T declaration submission (Form D406)

                                  June 6

                                  VAT

                                  • Submission of amendments return regarding the change of the VAT reporting period to be submitted by taxpayers which report VAT on a quarterly basis and perform an EU acquisition (Form 700)

                                  June 13

                                  Intrastat

                                  • Submission of Intrastat returns

                                  June 20

                                  Cash Registers

                                  • Declaration on unused electronic fiscal electronic cash registers (AMEF) (Form F4109)

                                  June 25

                                  VAT

                                  • Submission of the VAT return (Form 300)

                                  • Submission of the special VAT return (Form 301)

                                  • Submission of the return regarding the amounts resulting from VAT adjustments (Form 307)

                                  • Submission of the VAT return due by taxpayers whose VAT code has been annulled (Form 311)

                                  • Submission of the informative return related to the EU supplies and acquisitions (Form 390 VIES)

                                  Withholding taxes, income tax, social contributions and other taxes

                                  • Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources

                                  • Submission of the return related to taxes due to the consolidated state budget (Form 100)

                                  • Submission of the return related to income tax and social security contributions and the nominal list of the insured individuals (Form 112)

                                  Corporate tax

                                  • Informative statement on beneficiaries of private sponsorships (Form 107)

                                  • D177 – Request for redirection of corporation tax / income tax on microenterprises

                                  • Submission and payment of the corporate tax due for 2024 (Form 101)

                                  • Submission and payment of the corporate tax due for 2024 by non-profit organizations and taxpayers which obtain revenue from grains, technical plants etc. (Form 101)

                                  June 30

                                  VAT

                                  • Submission of the informative return regarding the domestic supplies and acquisitions (Form 394)

                                  SAF-T Information Declaration

                                  • SAF-T declaration submission (Form D406)

                                  July 2025

                                  July 7

                                  VAT

                                  • Submission of amendments return regarding the change of the VAT reporting period to be submitted by taxpayers which report VAT on a quarterly basis and perform an EU acquisition (Form 700)

                                  July 15

                                  Intrastat

                                  • Submission of Intrastat returns

                                  July 18

                                  Cash Registers

                                  • Declaration on unused electronic fiscal electronic cash registers (AMEF) (Form F4109)

                                  July 25

                                  VAT

                                  • Submission of the VAT return (Form 300)

                                  • Submission of the special VAT return (Form 301)

                                  • Submission of the return regarding the amounts resulting from VAT adjustments (Form 307)

                                  • Submission of the VAT return due by taxpayers whose VAT code has been annulled (Form 311)

                                  • Submission of the informative return related to the EU supplies and acquisitions (Form 390 VIES)

                                  Withholding taxes, income tax, social contributions and other taxes

                                  • Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources

                                  • Submission of the return related to taxes due to the consolidated state budget (Form 100)

                                  • Submission of the return related to income tax and social security contributions and the nominal list of the insured individuals (Form 112)

                                  Corporate tax

                                  • Payment of corporate tax for the 2nd quarter of 2025 or Advance payment of the corporate tax due for the 2nd quarter of 2025

                                  July 30

                                  VAT

                                  • Submission of the informative return regarding the domestic supplies and acquisitions (Form 394)

                                  July 31

                                  SAF-T Information Declaration

                                  • SAF-T declaration submission (Form D406)

                                  August 2025

                                  August 7

                                  VAT

                                  • Submission of amendments return regarding the change of the VAT reporting period to be submitted by taxpayers which report VAT on a quarterly basis and perform an EU acquisition (Form 700)

                                  August 14

                                  Intrastat

                                  • Submission of Intrastat returns

                                  August 18

                                  Financial statements

                                  • Submission of mid-year accounting statements for the January – June 2025

                                  August 25

                                  VAT

                                  • Submission of the VAT return (Form 300)

                                  • Submission of the special VAT return (Form 301)

                                  • Submission of the return regarding the amounts resulting from VAT adjustments (Form 307)

                                  • Submission of the VAT return due by taxpayers whose VAT code has been annulled (Form 311)

                                  • Submission of the informative return related to the EU supplies and acquisitions (Form 390 VIES)

                                  Withholding taxes, income tax, social contributions and other taxes

                                  • Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources

                                  • Submission of the return related to taxes due to the consolidated state budget (Form 100)

                                  • Submission of the return related to income tax and social security contributions and the nominal list of the insured individuals (Form 112)

                                  Clawback tax

                                  • Payment of the clawback tax for the 2nd quarter of 2025

                                  September 2025

                                  September 1

                                  VAT

                                  • Submission of the informative return regarding the domestic supplies and acquisitions (Form 394)

                                  SAF-T Information Declaration

                                  • SAF-T declaration submission (Form D406)

                                  September 5

                                  VAT

                                  • Submission of amendments return regarding the change of the VAT reporting period to be submitted by taxpayers which report VAT on a quarterly basis and perform an EU acquisition (Form 700)

                                  September 15

                                  Intrastat

                                  • Submission of Intrastat returns

                                  September 19

                                  Cash Registers

                                  • Declaration on unused electronic fiscal electronic cash registers (AMEF) (Form F4109)

                                  September 25

                                  VAT

                                  • Submission of the VAT return (Form 300)

                                  • Submission of the special VAT return (Form 301)

                                  • Submission of the return regarding the amounts resulting from VAT adjustments (Form 307)

                                  • Submission of the VAT return due by taxpayers whose VAT code has been annulled (Form 311)

                                  • Submission of the informative return related to the EU supplies and acquisitions (Form 390 VIES)

                                  Withholding taxes, income tax, social contributions and other taxes

                                  • Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources

                                  • Submission of the return related to taxes due to the consolidated state budget (Form 100)

                                  • Submission of the return related to income tax and social security contributions and the nominal list of the insured individuals (Form 112)

                                  September 30

                                  VAT

                                  • Submission of the informative return regarding the domestic supplies and acquisitions (Form 394)

                                  SAF-T Information Declaration

                                  • SAF-T declaration submission (Form D406)

                                  October 2025

                                  October 7

                                  VAT

                                  • Submission of amendments return regarding the change of the VAT reporting period to be submitted by taxpayers which report VAT on a quarterly basis and perform an EU acquisition (Form 700)

                                  October 15

                                  Intrastat

                                  • Submission of Intrastat returns

                                  October 20

                                  Cash Registers

                                  • Declaration on unused electronic fiscal electronic cash registers (AMEF) (Form F4109)

                                  October 27

                                  VAT

                                  • Submission of the VAT return (Form 300)

                                  • Submission of the special VAT return (Form 301)

                                  • Submission of the return regarding the amounts resulting from VAT adjustments (Form 307)

                                  • Submission of the VAT return due by taxpayers whose VAT code has been annulled (Form 311)

                                  • Submission of the informative return related to the EU supplies and acquisitions (Form 390 VIES)

                                  Withholding taxes, income tax, social contributions and other taxes

                                  • Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources

                                  • Submission of the return related to taxes due to the consolidated state budget (Form 100)

                                  • Submission of the return related to income tax and social security contributions and the nominal list of the insured individuals (Form 112)

                                  Corporate tax

                                  • Payment of corporate tax for the 3rd quarter of 2025 or Advance payment of the corporate tax due for the 3rd quarter of 2025

                                  October 30

                                  VAT

                                  • Submission of the informative return regarding the domestic supplies and acquisitions (Form 394)

                                  October 31

                                  SAF-T Information Declaration

                                  • SAF-T declaration submission (Form D406)

                                  November 2025

                                  November 7

                                  VAT

                                  • Submission of amendments return regarding the change of the VAT reporting period to be submitted by taxpayers which report VAT on a quarterly basis and perform an EU acquisition (Form 700)

                                  November 14

                                  Intrastat

                                  • Submission of Intrastat returns

                                  November 20

                                  Cash Registers

                                  • Declaration on unused electronic fiscal electronic cash registers (AMEF) (Form F4109)

                                  November 25

                                  VAT

                                  • Submission of the VAT return (Form 300)

                                  • Submission of the special VAT return (Form 301)

                                  • Submission of the return regarding the amounts resulting from VAT adjustments (Form 307)

                                  • Submission of the VAT return due by taxpayers whose VAT code has been annulled (Form 311)

                                  • Submission of the informative return related to the EU supplies and acquisitions (Form 390 VIES)

                                  Withholding taxes, income tax, social contributions and other taxes

                                  • Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources

                                  • Submission of the return related to taxes due to the consolidated state budget (Form 100)

                                  • Submission of the return related to income tax and social security contributions and the nominal list of the insured individuals (Form 112)

                                  Clawback tax

                                  • Payment of the clawback tax for the 3rd quarter of 2025

                                  December 2025

                                  December 2

                                  VAT

                                  • Submission of the informative return regarding the domestic supplies and acquisitions (Form 394)

                                  SAF-T Information Declaration

                                  • SAF-T declaration submission (Form D406)

                                  December 8

                                  VAT

                                  • Submission of amendments return regarding the change of the VAT reporting period to be submitted by taxpayers which report VAT on a quarterly basis and perform an EU acquisition (Form 700)

                                  December 15

                                  Intrastat

                                  • Submission of Intrastat returns

                                  December 19

                                  Corporate tax

                                  • Advance payment of the corporate tax due for the 4th quarter of 2025

                                  Cash Registers

                                  • Declaration on unused electronic fiscal electronic cash registers (AMEF) (Form F4109)

                                  December 20

                                  VAT

                                  • Submission of the VAT return (Form 300)

                                  • Submission of the special VAT return (Form 301)

                                  • Submission of the return regarding the amounts resulting from VAT adjustments (Form 307)

                                  • Submission of the VAT return due by taxpayers whose VAT code has been annulled (Form 311)

                                  • Submission of the informative return related to the EU supplies and acquisitions (Form 390 VIES)

                                  Withholding taxes, income tax, social contributions and other taxes

                                  • Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources

                                  • Submission of the return related to taxes due to the consolidated state budget (Form 100)

                                  • Submission of the return related to income tax and social security contributions and the nominal list of the insured individuals (Form 112)

                                  December 30

                                  VAT

                                  • Submission of the informative return regarding the domestic supplies and acquisitions (Form 394)

                                  December 31

                                  SAF-T Information Declaration

                                  • SAF-T declaration submission (Form D406)

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                                  About Accace

                                  Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.

                                  About Accace Circle

                                  Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.

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