📊 Tax

Romania Tax Deadlines 2026: Guide for Foreign Owners

Romanian tax compliance runs on one rhythm: the 25th of the month. If you remember a single number as a foreign owner of a Romanian SRL, make it that one. Almost every recurring declaration and payment — payroll, VAT, micro-company tax, profit tax — is due by the 25th of the month following the reporting period. Here is the full 2026 calendar, and what your accountant actually files on your behalf.

The 25th rule (and the weekend shift)

Deadlines that fall on a Saturday, Sunday or public holiday move to the next working day. In July 2026, for example, the 25th is a Saturday, so June’s filings and the Q2 filings are due Monday, 27 July 2026.

Equally important: for these declarations, payment is due the same day as the filing. Filing on time but paying late still generates daily interest and late-payment penalties.

Monthly obligations (due by the 25th)

• Form D112 (payroll) — if your company has employees. It declares salaries, the employee’s social contributions (25% pension, 10% health), the 10% income tax withheld, and the employer’s 2.25% work insurance contribution. See our guide to hiring employees in Romania.
• Form D300 (VAT return) — if the company is VAT-registered with a monthly period (typical once turnover grows or after intra-community acquisitions). Smaller VAT payers file quarterly instead. Background: VAT registration in Romania.
• Form D100 — a catch-all declaration for various taxes, including the 16% dividend withholding tax, due by the 25th of the month after a dividend is actually paid out. More in dividends from a Romanian SRL.
• Form D390 (VIES) — only for months with intra-EU supplies or acquisitions.

By the end of each month, two more reports cover the previous month: D394 (domestic transactions listing, for VAT payers) and SAF-T / form D406, the standard audit file generated from your bookkeeping — see e-Factura and SAF-T explained.

Quarterly obligations

Due by the 25th of the month after each quarter (25 April, 25 July, 25 October, 25 January):

• Micro-company tax (1%) — declared on form D100 and paid quarterly. This is the regime most foreign-owned small SRLs use in 2026 (1% of revenue, up to the 100,000 EUR threshold).
• Corporate profit tax (16%) — for companies on the standard regime, quarterly declarations for Q1–Q3 via D100.
• Quarterly VAT returns (D300) — for VAT payers on a quarterly period.

So a typical micro-company with one employee and quarterly VAT has a light monthly cycle (D112) and a heavier quarter-end: D112 + D100 + D300, plus the payments.

Annual deadlines in 2026

• 25 May — the personal Declarația Unică (form 212): as an individual shareholder you declare last year’s dividend income and pay the health contribution (CASS) due on it.
• ~End of May — annual financial statements for the previous year, due within 150 days of year-end. Filed by your accountant; skipping this can even cost a micro-company its tax regime.
• 25 June — form D101, the annual profit tax return for the previous year (standard-regime companies only).

What this looks like in practice

You do not file any of this yourself, and most forms cannot even be submitted without a Romanian qualified e-signature. The realistic division of labour:

• Your accountant prepares and files D112, D300, D100, D394, SAF-T and the annual statements through ANAF’s online system (SPV), and tells you the exact amounts and payment references each month.
• You send invoices and statements on time, approve payroll, and make sure the tax payments leave your account before the 25th.

The expensive failure mode for foreign owners is silence: missing documents, then missed filings, then penalties and interest accumulating in a portal nobody checks. A monthly routine — documents in by the 5th, taxes paid by the 20th — removes the drama entirely. For the full picture of what running the company involves, see compliance after forming your SRL.

Note: rates and thresholds cited are the 2026 rules (micro tax 1%, dividend tax 16% under Law 141/2025, VAT 21%/11%). Romanian tax law changes often — confirm current values with your accountant before acting.

Key dates at a glance

• 25th monthly — payroll (D112), monthly VAT, dividend withholding (D100) + payments.
• 25 April / July / October / January — quarter-end: micro tax or profit tax, quarterly VAT.
• Month-end — D394 and SAF-T (D406) for the previous month.
• 25 May / ~30 May / 25 June — personal Declarația Unică / annual financial statements / annual profit tax return.

Never miss a Romanian deadline again

Our English-speaking accounting service in Romania runs this entire calendar for you: filings, payment amounts, SPV monitoring and reminders before every deadline. Start here and hand the 25th of the month to someone who lives by it.