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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.
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 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 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 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 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 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 return regarding the amounts resulting from VAT adjustments (Form 307)
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 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
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 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
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 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
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 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
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 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
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 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
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 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
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 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
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)
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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