Romania Tax filing deadlines
Romania Tax filing deadlines: 9 deadline rules held, cited to 9 rules, each cited to its own official source; series-level citation is the first VAT rule's: ANAF. Last checked against the official source on 13 Oct 2026.
Official source: 9 rules, each cited to its own official source; series-level citation is the first VAT rule's: ANAF · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Romania for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 9 deadline rules |
|---|---|
| In force from | — |
| Official source | 9 rules, each cited to its own official source; series-level citation is the first VAT rule's: ANAF — Legea nr. 227/2015 privind Codul fiscal (text actualizat, ultima actualizare: Legea nr. 170/2026) |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://euroref.dev/v1/ro/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ro/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ro/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT return (decont de taxă, D300) and payment — monthly fiscal period Persons registered for VAT under art. 316 with a calendar-month fiscal period (the default, art. 322(1)). | monthly | 25th day of the following month | source silent; not moved, flagged | ANAF — Legea nr. 227/2015 privind Codul fiscal (text actualizat… “un decont de taxă, până la data de 25 inclusiv a lunii următoare celei în care se încheie perioada fiscală respectivă” | 2026-10-13 |
| VAT / GST | VAT return (decont de taxă, D300) and payment — quarterly fiscal period Taxable persons whose prior-year turnover did not exceed EUR 100,000 and who made no intra-Community acquisitions of goods in the prior year (art. 322(2)). | quarterly | 25th day of the following month | source silent; not moved, flagged | ANAF — Legea nr. 227/2015 privind Codul fiscal (text actualizat… “un decont de taxă, până la data de 25 inclusiv a lunii următoare celei în care se încheie perioada fiscală respectivă” | 2026-10-13 |
| PAYE / payroll withholding | Wage income tax withheld — monthly payment Payers of salaries and salary-assimilated income (default regime, art. 80(1)); public institutions always. | monthly | 25th day of the following month | source silent; not moved, flagged | ANAF — Legea nr. 227/2015 privind Codul fiscal (text actualizat… “de a-l plăti la bugetul de stat până la data de 25 inclusiv a lunii următoare celei pentru care se plătesc aceste venituri” | 2026-10-13 |
| PAYE / payroll withholding | Wage income tax withheld — quarterly payment Art. 80(2) payers: non-profit legal entities; profit-tax payers with prior-year revenue up to EUR 100,000 and an average of up to 3 employees exclusively; micro-enterprises with up to 3 employees; individual employers/PFA. | quarterly | 25th day of the following month | source silent; not moved, flagged | ANAF — Legea nr. 227/2015 privind Codul fiscal (text actualizat… “se plătește, până la data de 25 inclusiv a lunii următoare trimestrului pentru care se datorează” | 2026-10-13 |
| PAYE / payroll withholding | Declaration of social contributions, income tax and insured persons (D112) — monthly Employers and assimilated persons (art. 147(1)). | monthly | 25th day of the following month | source silent; not moved, flagged | ANAF — Legea nr. 227/2015 privind Codul fiscal (text actualizat… “sunt obligate să depună lunar, până la data de 25 inclusiv a lunii următoare celei pentru care se plătesc veniturile” | 2026-10-13 |
| PAYE / payroll withholding | D112 declaration — quarterly filing (one declaration per month of the quarter) Art. 80(2) payers, unless they opted for monthly filing by 31 January (art. 147(8)). | quarterly | 25th day of the following month | source silent; not moved, flagged | ANAF — Legea nr. 227/2015 privind Codul fiscal (text actualizat… “aferentă fiecărei luni a trimestrului, până la data de 25 inclusiv a lunii următoare trimestrului” | 2026-10-13 |
| Corporate income tax | Profit tax quarterly calculation, declaration and payment (quarters I–III) Profit-tax payers on the default quarterly system (art. 41(1)), including those required to use it under art. 41(6) (newly established, prior-year loss, ex-micro-enterprises, etc.). | quarterly | 25th day of months 4, 7, 10 of the tax year | source silent; not moved, flagged | ANAF — Legea nr. 227/2015 privind Codul fiscal (text actualizat… “se efectuează trimestrial, până la data de 25 inclusiv a primei luni următoare încheierii trimestrelor i - iii” | 2026-10-13 |
| Corporate income tax | Profit tax anticipated quarterly payments (annual system) Taxpayers that opted for the annual system with quarterly anticipated payments (art. 41(2), binding for at least 2 years), and credit institutions (mandatory, art. 41(4)). | quarterly | 25th day of months 4, 7, 10, 12 of the tax year | source silent; not moved, flagged | ANAF — Legea nr. 227/2015 privind Codul fiscal (text actualizat… “cu excepția plății anticipate aferente trimestrului iv care se declară și se plătește până la data de 25 decembrie” | 2026-10-13 |
| Corporate income tax | Annual profit tax return (D101) and final payment Profit-tax payers generally. Art. 41(16)-(17) cases (dissolution with or without liquidation) have different deadlines and are not modelled. | annual | 25th day of the 6th month after the period ends | source silent; not moved, flagged | ANAF — Legea nr. 227/2015 privind Codul fiscal (text actualizat… “depună o declarație anuală privind impozitul pe profit până la data de 25 iunie inclusiv a anului următor” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-25 | Profit tax anticipated quarterly payments (annual system) (instalment 3 of 4) | 2026-01-01 – 2026-12-31 | 2026-10-25 2026-10-25 Sunday roll unverified |
| 2026-10-25 | Profit tax quarterly calculation, declaration and payment (quarters I–III) (instalment 3 of 3) | 2026-01-01 – 2026-12-31 | 2026-10-25 2026-10-25 Sunday roll unverified |
| 2026-10-25 | Wage income tax withheld — monthly payment | 2026-09-01 – 2026-09-30 | 2026-10-25 2026-10-25 Sunday roll unverified |
| 2026-10-25 | Wage income tax withheld — quarterly payment | 2026-07-01 – 2026-09-30 | 2026-10-25 2026-10-25 Sunday roll unverified |
| 2026-10-25 | Declaration of social contributions, income tax and insured persons (D112) — monthly | 2026-09-01 – 2026-09-30 | 2026-10-25 2026-10-25 Sunday roll unverified |
| 2026-10-25 | D112 declaration — quarterly filing (one declaration per month of the quarter) | 2026-07-01 – 2026-09-30 | 2026-10-25 2026-10-25 Sunday roll unverified |
| 2026-10-25 | VAT return (decont de taxă, D300) and payment — monthly fiscal period | 2026-09-01 – 2026-09-30 | 2026-10-25 2026-10-25 Sunday roll unverified |
| 2026-10-25 | VAT return (decont de taxă, D300) and payment — quarterly fiscal period | 2026-07-01 – 2026-09-30 | 2026-10-25 2026-10-25 Sunday roll unverified |
| 2026-11-25 | Wage income tax withheld — monthly payment | 2026-10-01 – 2026-10-31 | — |
| 2026-11-25 | Declaration of social contributions, income tax and insured persons (D112) — monthly | 2026-10-01 – 2026-10-31 | — |
| 2026-11-25 | VAT return (decont de taxă, D300) and payment — monthly fiscal period | 2026-10-01 – 2026-10-31 | — |
| 2026-12-25 | Profit tax anticipated quarterly payments (annual system) (instalment 4 of 4) | 2026-01-01 – 2026-12-31 | 2026-12-25 2026-12-25 Prima zi de Crăciun (Christmas Day) roll unverified |
| 2026-12-25 | Wage income tax withheld — monthly payment | 2026-11-01 – 2026-11-30 | 2026-12-25 2026-12-25 Prima zi de Crăciun (Christmas Day) roll unverified |
| 2026-12-25 | Declaration of social contributions, income tax and insured persons (D112) — monthly | 2026-11-01 – 2026-11-30 | 2026-12-25 2026-12-25 Prima zi de Crăciun (Christmas Day) roll unverified |
| 2026-12-25 | VAT return (decont de taxă, D300) and payment — monthly fiscal period | 2026-11-01 – 2026-11-30 | 2026-12-25 2026-12-25 Prima zi de Crăciun (Christmas Day) roll unverified |
| 2027-01-25 | Wage income tax withheld — monthly payment | 2026-12-01 – 2026-12-31 | — |
| 2027-01-25 | Wage income tax withheld — quarterly payment | 2026-10-01 – 2026-12-31 | — |
| 2027-01-25 | Declaration of social contributions, income tax and insured persons (D112) — monthly | 2026-12-01 – 2026-12-31 | — |
| 2027-01-25 | D112 declaration — quarterly filing (one declaration per month of the quarter) | 2026-10-01 – 2026-12-31 | — |
| 2027-01-25 | VAT return (decont de taxă, D300) and payment — monthly fiscal period | 2026-12-01 – 2026-12-31 | — |
| 2027-01-25 | VAT return (decont de taxă, D300) and payment — quarterly fiscal period | 2026-10-01 – 2026-12-31 | — |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
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Other Romania series: BNR monetary policy rate (rata dobânzii de politică monetară) · TVA standard rate (cota standard de taxă pe valoarea adăugată) · VAT registration threshold · minimum wage · Public holidays (zile de sărbătoare legală în care nu se lucrează) · CPI inflation (year-on-year) · Corporate income tax rate (impozit pe profit) · Withholding tax rates · Personal income tax rate (impozit pe venit — cotă unică) · Statutory social-insurance contributions · Statutory legal interest (dobânda legală) · BNR reference exchange rates
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