Free resource
Romanian SRL Compliance Calendar
Every recurring obligation of a Romanian company, in one table — what is due, how often, and the typical deadline. Free to use, link to, or embed.
A Romanian SRL files its main recurring declarations by the 25th of the following month (VAT, payroll, income tax), submits annual financial statements roughly 150 days after year end, and must keep statutory records even with zero activity. The table below lists the full recurring calendar.
The calendar
Last updated: 2026-08-07. Deadlines are the standard statutory cadence; holiday shifts and special regimes can move individual dates.
| Obligation | Frequency | Typical deadline | Applies to |
|---|---|---|---|
| Send documents to your accountant (invoices, bank statements, receipts) | Monthly | First working days of the month | Every company |
| VAT return (D300) and VAT payment | Monthly | 25th of the following month (quarterly for some payers) | VAT-registered companies |
| Recapitulative statement for intra-community transactions (D390) | Monthly | 25th of the following month | Companies with intra-EU transactions |
| Domestic purchases/sales informative declaration (D394) | Monthly | 25th (follows the VAT period) | VAT-registered companies |
| Payroll declaration (D112) + salary taxes and contributions | Monthly | 25th of the following month | Companies with employees |
| Income tax / micro-enterprise tax payment | Quarterly | 25th of the month after each quarter | Depends on tax regime |
| SAF-T standard audit file (D406) | Monthly | Follows the VAT period; grace periods applied at introduction | Phased in by taxpayer size (small taxpayers from 2025) |
| e-Factura — issue and collect invoices through the national system | Per event | Within the legal transmission window after issuance | Business invoices (B2B; coverage extended in stages) |
| Register new employment contracts in REVISAL | Per event | Before the employee starts work | Companies with employees |
| Annual financial statements | Annual | ~150 days after year end | Every company (including dormant) |
| Approve annual statements and decide dividend distribution | Annual | General meeting before the filing deadline | Companies with distributable profit |
| Monitor the VAT registration threshold (395,000 RON turnover) | Monthly | Registration has a legal deadline after exceeding it | Non-VAT companies approaching the threshold |
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How to read it
- Monthly rows are the heartbeat: documents in at the start of the month, filings and payments out by the 25th.
- Quarterly and annual rows depend on your tax regime — your accountant confirms which apply to you.
- Per-event rows (hiring, e-Factura) have hard legal deadlines counted from the event, not from month end.
- When a deadline lands on a weekend or public holiday, it moves to the next working day.
Frequently asked questions
- Why do most Romanian tax deadlines fall on the 25th?
- The 25th of the following month is the standard statutory deadline for the main recurring declarations and payments (VAT, payroll, income tax). When the 25th falls on a non-working day, the deadline moves to the next working day.
- Does a dormant company have deadlines too?
- Yes. A Romanian company with zero activity still files recurring declarations and annual financial statements. Dormancy reduces the volume, not the obligation.
- Can I use this table instead of an accountant?
- Use it to understand the rhythm and to hold any provider accountable. The filings themselves must be prepared from statutory records, which is what an accounting firm does for you.
Want this handled instead of tracked?
This calendar is what our clients never think about — we run it for them and send reminders before anything is due. See transparent pricing or the monthly checklist guide.