2023 Tax Calendar

Penalties pose a threat to each business who neglect the statutory filing obligations. To avoid this, our Romanian tax experts prepared a 2023 tax calendar for Romania, to provide you the most important deadlines in a simple A4 format.

Download the calendar , or read more below.

To learn about further details regarding taxation in the country, take a look at our latest tax guideline for Romania for a more thorough overview.

Download our 2023 Tax Calendar

Keep an eye on the most important tax deadlines!

I

January 9

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 25

VAT

Communication of the temporary VAT pro-rate applicable for 2023 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 2022 (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)

Corporate Tax

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

Dividend Tax

Payment of dividend tax due in relation to distributed and approved dividends but unpaid to shareholders by the end of 2022

Clawback tax

Payment of the clawback tax for the 4th quarter of 2022

January 30

VAT

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

NEXT MONTH

II

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 15

Intrastat

Submission of Intrastat returns

February 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

Submission and payment of the corporate tax due for 2022 by non-profit organizations and taxpayers which obtain revenue from grains, technical plants etc. (Form 101)

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 2022 detailed per each beneficiary (Form 205)
Submission of the informative return regarding the withholding taxes relating to payments towards non-residents in 2022 (Form 207)

PREVIOUS MONTH | NEXT MONTH

III

March 1

Representative offices

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

March 2

Financial statements

Submission of the declaration of inactivity by the companies that have not carried out activities in 2022

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 15

Intrastat

Submission of Intrastat returns

March 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

Submission and payment of the corporate tax due for 2022 (Form 101)

March 30

VAT

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

PREVIOUS MONTH | NEXT MONTH

IV

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 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 2023 or Advance payment of the corporate tax due for the 1st quarter of 2023

PREVIOUS MONTH | NEXT MONTH

V

May 2

VAT

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

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 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

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 2023

May 30

VAT

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

May 31

Financial statements

Submission of the 2022 financial statements by state institutions and non-profit organizations
Submission of the 2022 financial statements

PREVIOUS MONTH | NEXT MONTH

VI

June 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)

June 15

Intrastat

Submission of Intrastat returns

June 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)

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)

June 27

VAT

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

June 30

VAT

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

PREVIOUS MONTH | NEXT MONTH

VII

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 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 2023 or Advance payment of the corporate tax due for the 2nd quarter of 2023

July 31

VAT

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

PREVIOUS MONTH | NEXT MONTH

VIII

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 15

Intrastat

Submission of Intrastat returns

Financial statements

Submission of mid-year accounting statements for the January – June 2023

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 2023

August 30

VAT

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

PREVIOUS MONTH | NEXT MONTH

IX

September 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)

September 15

Intrastat

Submission of Intrastat returns

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)

PREVIOUS MONTH | NEXT MONTH

X

October 2

VAT

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

October 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)

October 15

Intrastat

Submission of Intrastat returns

October 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 3rd quarter of 2023 or Advance payment of the corporate tax due for the 3rd quarter of 2023

October 30

VAT

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

PREVIOUS MONTH | NEXT MONTH

XI

November 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)

November 15

Intrastat

Submission of Intrastat returns

November 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)

Clawback tax

Payment of the clawback tax for the 3rd quarter of 2023

November 30

VAT

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

PREVIOUS MONTH | NEXT MONTH

XII

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 21

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

Advance payment of the corporate tax due for the 4th quarter of 2023

December 29

VAT

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

PREVIOUS MONTH

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2023 Tax Calendar | Romania

Download our 2023 Tax Calendar

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II

III

IV

V

VI

VII

VIII

IX

X

XI

XII

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