Most tax penalties in Romania are not caused by financial trouble or bad intent, but by a deadline slipping through the cracks. A return filed one day late, a payment postponed in a rush, or an invoice not submitted on time through RO e-Factura quickly turns into late-payment interest and, occasionally, into fines that could have been avoided entirely.
A well-kept tax calendar is not a bureaucratic formality but a management tool. It tells you what to file, what to pay, and by when, so that your cash flow and your relationship with the Romanian tax authority (ANAF) stay under control. For foreign-owned companies, where reporting to the parent company and predictable costs are essential, a strictly observed calendar is the difference between a well-run subsidiary and one that generates unpleasant surprises.
In this article we review the recurring tax deadlines in Romania, grouped logically by frequency: monthly, quarterly and annual. Note that some rates, thresholds and exact dates change from year to year through laws and ordinances; where figures appear, we indicate the reference year and invite you to verify the value in force for your period.
The 25th: the classic anchor of the tax month
If you remember only one date from the entire tax calendar, make it the 25th of the month. It is the standard deadline for most recurring declarations and payments relating to the previous month or quarter. When the 25th falls on a non-working day, the deadline extends to the next business day.
The main obligations tied to this date are:
- Form 112 – the declaration of social contributions, income tax on salaries and the nominal record of insured persons. It is filed for salaries and similar income, monthly or, for certain categories, quarterly.
- VAT return (D300) – for taxpayers with a monthly tax period, filed by the 25th of the following month, together with payment of any VAT due.
- Form 394 – the informative statement on supplies, services and acquisitions carried out domestically between VAT-registered persons.
- Dividend tax and other monthly obligations – depending on the company’s profile.
RO e-Factura: the deadline that ignores the 25th
The national RO e-Factura system has changed the rhythm of obligations. Invoices in B2B relationships (and in many cases B2C) must be transmitted into ANAF’s electronic system, and the transmission has its own deadline: generally, invoices are uploaded within 5 working days of the issue date (or of the statutory issuing deadline).
This deadline runs continuously, not at month-end. In practice, e-Factura demands an almost daily invoicing discipline, and failure to transmit, or late transmission, can attract fines. Alongside SAF-T (form D406) and RO e-Transport, this system is part of the accelerated digitalisation of tax reporting in Romania. For an overview of how we manage these flows, see our accounting and advisory services.
Quarterly deadlines: VAT and corporate income tax
Not every company reports monthly. Taxable persons with turnover below a given threshold and without intra-Community acquisitions may have a quarterly VAT period. In that case, the VAT return (D300) is filed by the 25th of the month following the end of the quarter – that is, 25 April, 25 July, 25 October and 25 January.
Corporate income tax is generally declared and paid quarterly via form 100, with an annual reconciliation through form 101. Micro-enterprises have their own quarterly regime for the micro-enterprise income tax.
| Obligation | Frequency | Indicative deadline |
|---|---|---|
| Form 112 (payroll) | Monthly / quarterly | 25th of the month |
| VAT return (D300) – monthly | Monthly | 25th of following month |
| VAT return (D300) – quarterly | Quarterly | 25th after quarter-end |
| Corporate income tax (D100) | Quarterly | 25th after quarter-end |
| e-Factura transmission | Per invoice | 5 working days from issue |
The table is indicative; concrete deadlines depend on your company’s status (monthly or quarterly VAT payer, micro-enterprise or corporate income tax payer) and on any legislative changes.
Annual deadlines: financial statements and reconciliation
The end of the financial year brings the most important reports, the ones that consolidate the entire activity:
- Annual financial statements (the balance sheet) – filed with the tax authority within the statutory deadlines, generally within 150 days from the end of the financial year for companies. For firms on a calendar financial year, the deadline falls in the spring of the following year.
- Form 101 – the corporate income tax return, which reconciles the tax due for the whole year. Its deadline is usually aligned with the filing of the financial statements.
- Unified return (Declarația unică) – for individuals, sole traders (PFA) and liberal professions, covering income earned and contribution obligations (CAS, CASS).
For foreign-owned companies, these annual reports are also the basis for consolidating results at group level and for correctly applying double taxation treaties. Accurate, on-time financial statements mean a transparent relationship with both ANAF and shareholders abroad. Learn more about how we help you stay compliant.
How to avoid penalties in practice
Late-payment interest and penalties are calculated for each day a payment is late, while failing to file returns, or filing them late, can trigger separate fines. The good news is that almost all these costs are avoidable through proper organisation:
- Keep a central calendar of every obligation, flagged a few days before the deadline.
- Separate filing deadlines from payment deadlines – sometimes they coincide, sometimes not.
- Automate invoicing to meet the e-Factura deadline effortlessly.
- Review legislative changes annually that may alter your periodicity (for example, moving from quarterly to monthly VAT).
- Delegate deadline tracking to an accountant who alerts you in advance.
Conclusion
The tax calendar need not be a monthly source of stress. With a clear structure – the 25th as the anchor, e-Factura within 5 working days, annual reconciliations at year-end – and an accountant monitoring everything, deadlines become predictable and penalties a closed chapter. If you never want to miss another deadline, get in touch and we will build a tax calendar tailored to your company.
Frequently asked questions
What is the most important monthly tax deadline in Romania?
The 25th of the month is the key date: by then you generally file form 112 for payroll, the VAT return (D300) for monthly payers, and form 394. When the 25th falls on a non-working day, the deadline moves to the next business day.
Within what deadline must an invoice be sent through RO e-Factura?
Invoices are generally transmitted into the RO e-Factura system within 5 working days of the issue date. It is a continuous deadline, independent of the 25th, which requires an almost daily invoicing discipline.
Who can have a quarterly VAT period?
Taxable persons with turnover below the statutory threshold and without intra-Community acquisitions of goods may apply the quarterly period. The return is then filed by the 25th of the month following the quarter. Verify the threshold in force.
When are annual financial statements due?
For companies, the balance sheet is generally filed within 150 days from the end of the financial year. For firms on a calendar financial year, the deadline falls in the spring of the following year.
What happens if I miss a tax deadline?
For payments, interest and late penalties accrue for each day, and failing to file returns can trigger separate fines. Most of these costs can be avoided by carefully monitoring the calendar.