Romania Tax Calendar 2026–2027

Companies and other legal entities keeping double-entry accounts submit the standard audit file for September 2026 (monthly VAT filers) or Q3 2026 (quarterly, half-yearly or annual VAT filers and non-VAT-registered entities).

File the VAT return and pay the VAT due for October 2026. Monthly filing applies when prior-year turnover exceeded €100,000 or the business made intra-EU acquisitions of goods; others file quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in October 2026. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to October 2026, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in October 2026, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (October 2026 for monthly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts that file VAT monthly submit the standard audit file for October 2026. Quarterly VAT filers and non-VAT-registered entities submit quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

File the VAT return and pay the VAT due for November 2026. Monthly filing applies when prior-year turnover exceeded €100,000 or the business made intra-EU acquisitions of goods; others file quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in November 2026. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to November 2026, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in November 2026, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies that opted for the annual profit-tax system with quarterly prepayments declare and pay the Q4 2026 prepayment by 25 December, not in January. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (November 2026 for monthly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts that file VAT monthly submit the standard audit file for November 2026. Quarterly VAT filers and non-VAT-registered entities submit quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Monthly filers file and pay VAT for December 2026; quarterly filers (prior-year turnover up to €100,000 and no intra-EU acquisitions of goods) file and pay for Q4 2026. Standard VAT rate 21%, reduced rate 11% since 1 August 2025. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in December 2026. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to December 2026, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in December 2026, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (December 2026 for monthly filers, Q4 2026 for quarterly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts submit the standard audit file for December 2026 (monthly VAT filers) or Q4 2026 (quarterly, half-yearly or annual VAT filers and non-VAT-registered entities). ANAF has not yet published its calendar for this month; the date follows the statutory rule.

File the VAT return and pay the VAT due for January 2027. Monthly filing applies when prior-year turnover exceeded €100,000 or the business made intra-EU acquisitions of goods; others file quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in January 2027. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to January 2027, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in January 2027, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (January 2027 for monthly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts that file VAT monthly submit the standard audit file for January 2027. Quarterly VAT filers and non-VAT-registered entities submit quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers of income taxed at source report, per beneficiary, the tax withheld in 2026: form 205 for residents (e.g. dividends, interest, investment gains) and form 207 for non-resident beneficiaries. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

File the VAT return and pay the VAT due for February 2027. Monthly filing applies when prior-year turnover exceeded €100,000 or the business made intra-EU acquisitions of goods; others file quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in February 2027. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to February 2027, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in February 2027, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (February 2027 for monthly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts that file VAT monthly submit the standard audit file for February 2027. Quarterly VAT filers and non-VAT-registered entities submit quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Owners pay the first half of the 2027 building, land and vehicle taxes to the local council. Paying the full year by 31 March can earn a discount of up to 10% set by the council. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Monthly filers file and pay VAT for March 2027; quarterly filers (prior-year turnover up to €100,000 and no intra-EU acquisitions of goods) file and pay for Q1 2027. Standard VAT rate 21%, reduced rate 11% since 1 August 2025. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in March 2027. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to March 2027, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in March 2027, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies on the quarterly profit-tax system calculate, declare on form 100 and pay profit tax for Q1 2027. Companies on the annual system pay a quarterly prepayment (one quarter of last year's tax, indexed) on the same date. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Microenterprises declare on form 100 and pay the 1% tax on revenue for Q1 2027. From 2026 the regime is limited to companies with revenue up to €100,000 and at least one employee. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (March 2027 for monthly filers, Q1 2027 for quarterly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts submit the standard audit file for March 2027 (monthly VAT filers) or Q1 2027 (quarterly, half-yearly or annual VAT filers and non-VAT-registered entities). ANAF has not yet published its calendar for this month; the date follows the statutory rule.

File the VAT return and pay the VAT due for April 2027. Monthly filing applies when prior-year turnover exceeded €100,000 or the business made intra-EU acquisitions of goods; others file quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in April 2027. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to April 2027, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in April 2027, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Individuals with income from self-employment, rent, investments, intellectual property, agriculture or other sources file the single return for 2026 and pay the income tax and the pension (CAS) and health (CASS) contributions due. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (April 2027 for monthly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts that file VAT monthly submit the standard audit file for April 2027. Quarterly VAT filers and non-VAT-registered entities submit quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

File the VAT return and pay the VAT due for May 2027. Monthly filing applies when prior-year turnover exceeded €100,000 or the business made intra-EU acquisitions of goods; others file quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in May 2027. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to May 2027, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in May 2027, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Microenterprises declare on form 100 and pay the 1% tax on revenue for Q4 2026; the Q4 deadline is 25 June of the following year. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Profit-tax payers with a calendar financial year file form 101 for 2026 and pay the balance of the year's profit tax. Entities whose accounting rules are set by the National Bank or the ASF file by 25 March; a modified financial year files by the 25th of the sixth month after year-end. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (May 2027 for monthly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts that file VAT monthly submit the standard audit file for May 2027. Quarterly VAT filers and non-VAT-registered entities submit quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Monthly filers file and pay VAT for June 2027; quarterly filers (prior-year turnover up to €100,000 and no intra-EU acquisitions of goods) file and pay for Q2 2027. Standard VAT rate 21%, reduced rate 11% since 1 August 2025. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in June 2027. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to June 2027, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in June 2027, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies on the quarterly profit-tax system calculate, declare on form 100 and pay profit tax for Q2 2027. Companies on the annual system pay a quarterly prepayment (one quarter of last year's tax, indexed) on the same date. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Microenterprises declare on form 100 and pay the 1% tax on revenue for Q2 2027. From 2026 the regime is limited to companies with revenue up to €100,000 and at least one employee. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (June 2027 for monthly filers, Q2 2027 for quarterly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts submit the standard audit file for June 2027 (monthly VAT filers) or Q2 2027 (quarterly, half-yearly or annual VAT filers and non-VAT-registered entities). ANAF has not yet published its calendar for this month; the date follows the statutory rule.

File the VAT return and pay the VAT due for July 2027. Monthly filing applies when prior-year turnover exceeded €100,000 or the business made intra-EU acquisitions of goods; others file quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in July 2027. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to July 2027, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in July 2027, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (July 2027 for monthly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts that file VAT monthly submit the standard audit file for July 2027. Quarterly VAT filers and non-VAT-registered entities submit quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

File the VAT return and pay the VAT due for August 2027. Monthly filing applies when prior-year turnover exceeded €100,000 or the business made intra-EU acquisitions of goods; others file quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in August 2027. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to August 2027, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in August 2027, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (August 2027 for monthly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts that file VAT monthly submit the standard audit file for August 2027. Quarterly VAT filers and non-VAT-registered entities submit quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Owners pay the second half of the 2027 building, land and vehicle taxes to the local council. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Monthly filers file and pay VAT for September 2027; quarterly filers (prior-year turnover up to €100,000 and no intra-EU acquisitions of goods) file and pay for Q3 2027. Standard VAT rate 21%, reduced rate 11% since 1 August 2025. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in September 2027. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to September 2027, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in September 2027, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies on the quarterly profit-tax system calculate, declare on form 100 and pay profit tax for Q3 2027. Companies on the annual system pay a quarterly prepayment (one quarter of last year's tax, indexed) on the same date. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Microenterprises declare on form 100 and pay the 1% tax on revenue for Q3 2027. From 2026 the regime is limited to companies with revenue up to €100,000 and at least one employee. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (September 2027 for monthly filers, Q3 2027 for quarterly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts submit the standard audit file for September 2027 (monthly VAT filers) or Q3 2027 (quarterly, half-yearly or annual VAT filers and non-VAT-registered entities). ANAF has not yet published its calendar for this month; the date follows the statutory rule.

File the VAT return and pay the VAT due for October 2027. Monthly filing applies when prior-year turnover exceeded €100,000 or the business made intra-EU acquisitions of goods; others file quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in October 2027. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to October 2027, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in October 2027, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (October 2027 for monthly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts that file VAT monthly submit the standard audit file for October 2027. Quarterly VAT filers and non-VAT-registered entities submit quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

File the VAT return and pay the VAT due for November 2027. Monthly filing applies when prior-year turnover exceeded €100,000 or the business made intra-EU acquisitions of goods; others file quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Recapitulative statement of intra-EU supplies and acquisitions of goods and cross-border B2B services whose VAT became chargeable in November 2027. Filed monthly whenever there are such transactions, regardless of the VAT return period. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Employers file form 112 and pay the wage income tax withheld, pension (CAS) and health (CASS) contributions and the employer's work-insurance contribution (CAM) for wages relating to November 2027, with the nominal record of insured persons. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Payers file form 100 and pay taxes withheld at source in November 2027, such as tax on dividends, interest, rent paid to individuals and payments to non-residents. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies that opted for the annual profit-tax system with quarterly prepayments declare and pay the Q4 2027 prepayment by 25 December, not in January. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

VAT-registered persons report their domestic supplies and acquisitions for the same period as their VAT return (November 2027 for monthly filers). Due on the 30th of the following month, or the last day of February. ANAF has not yet published its calendar for this month; the date follows the statutory rule.

Companies and other legal entities keeping double-entry accounts that file VAT monthly submit the standard audit file for November 2027. Quarterly VAT filers and non-VAT-registered entities submit quarterly. ANAF has not yet published its calendar for this month; the date follows the statutory rule.