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2023 Tax Calendar | Romania

February 20, 2023
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 2023 tax calendar for Romania, to provide you the most important deadlines in a simple A4 format.

Download the calendar , or read more below.

Download the 2023 tax calendar for Romania, or read more below

January 2023

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)

February 2023

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

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)

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)

March  2023

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 27

VAT

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

April 2023

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

May  2023

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

June  2023

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)

July  2023

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)

August 2023

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)

September  2023

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)

October  2023

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)

November  2023

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

Financial statements

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

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)

December  2023

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)
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