Romania Tax Compliance Calendar for Foreign-Owned SRLs (2026–2027)
Get every recurring tax and filing deadline of a Romanian SRL for the next 12 months, tailored to your company: profit or micro-enterprise tax, VAT period, payroll, intra-EU trade, dividends and payments to non-residents. Deadlines that fall on a weekend or public holiday are moved to the next working day, and you can export everything to Google Calendar or Outlook.
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How it works
Where the dates come from
The rules follow the Romanian Fiscal Code (as consolidated by ANAF, updated in 2026), the Accounting Law 82/1991 and ANAF guidance. Most returns and payments are due on the 25th of the month after the period: D100 (micro-company or corporate income tax and withholding taxes), D112 (payroll), D300 (VAT) and D390 (intra-EU recapitulative statement). D394 is due on the 30th and the SAF-T file D406 on the last day of the month after the period. Annual items are the financial statements (31 May), the corporate income tax return D101 (25 June) and the informative statements D205/D207 (last day of February).
Weekends and public holidays
When a deadline falls on a Saturday, Sunday or Romanian public holiday it moves to the next working day (Fiscal Procedure Code art. 75; Accounting Law art. 36 for financial statements). The calendar applies this automatically using the official public holidays, including Orthodox Easter and Pentecost.
What is not on the calendar
Some obligations are not tied to a calendar date: RO e-Factura invoices must be uploaded within 5 working days of the invoice date; changes of beneficial owner must be filed with the Trade Register within 15 days; a new micro-enterprise has 90 days to hire its first employee; and new companies must open a Romanian bank account within 60 working days of incorporation. Company-specific items — construction tax, special VAT schemes, sector taxes — are not included.
Frequently asked questions
What are the main monthly tax deadlines for a company in Romania?
For a VAT-registered SRL with employees, the 25th of each month is the key date: payroll return D112 and payment of salary taxes, VAT return D300 and payment, and D100 for withholding taxes. D394 follows on the 30th and the SAF-T file D406 on the last day of the month. Micro-company tax or corporate income tax is paid quarterly, by the 25th of the month after each quarter.
Who can file VAT quarterly instead of monthly?
Companies whose turnover in the previous year did not exceed EUR 100,000 and that made no intra-EU acquisitions of goods. They confirm this to ANAF by 25 January (form D700). An intra-EU acquisition of goods switches the company to monthly VAT returns.
When are annual financial statements due in Romania?
For a calendar financial year, by 31 May of the following year — 31 May 2027 for the 2026 financial year. Companies that had no activity at all since incorporation file a declaration of inactivity within 60 days of the year-end instead.
What must a company file when it pays dividends to a foreign shareholder?
Dividend tax of 16% (for dividends distributed from 2026) is withheld, declared on D100 and paid by the 25th of the month after payment. A lower treaty rate or the EU parent–subsidiary exemption applies only if the shareholder’s tax residence certificate is available at the time of payment. All payments to non-residents are then reported annually on D207, by the last day of February.
Does the calendar replace an accountant?
No. It shows the recurring deadlines for a typical SRL with a calendar financial year. Your actual obligations depend on registrations, transactions and the elections you made with ANAF, which is why every Romanian company works with an accountant who files these returns.
Never miss a Romanian deadline
REALCONT® prepares and files every return on this calendar for foreign-owned companies — bookkeeping, VAT, SAF-T, payroll and annual accounts, reported in English.
