Our team prepared for you a tax calendar with the key financial dates and deadlines in 2017 for Romania. Download our "2017 Tax Calendar for Romania" and keep an eye on the main statutory filing obligations in order to avoid any penalties!

1. TAX CALENDAR
ROMANIA

2. 2017
January
Su Mo Tu We Th Fr Sa
25We. - Communication of the temporary VAT pro-rate applicable for 2017 and the
computation method
- Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
- Submission of the statement regarding the turnover- Form 094
09Mo. - Submission of amendments return regarding the change of the
VAT reporting period - Form 092
VAT
VAT
31Tu. - Submission of the return regarding the change of the submission/payment method of the
corporate tax Form 012
Corporate tax
16Mo. - Submission of Intrastat returns
Intrastat
Withholding taxes, income tax, social contributions and other taxes
- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
Dividend tax
- Payment of dividend tax due in relation to distributed and approved dividends but unpaid
to shareholders by the end of 2016
30Mo. - Submission of the informative return regarding the domestic supplies and
acquisitions - Form 394
VAT
Withholding taxes, income tax, social contributions and other taxes
- Submission of the return regarding the estimated revenue - Form 220

3. 2017
February
Su Mo Tu We Th Fr Sa
27Mo. - Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
07Tu. - Submission of amendments return regarding the change of the
VAT reporting period - Form 092
VAT
VAT
Withholding taxes, income tax, social contributions and other taxes
- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
Corporate tax
- Submission and payment of the corporate tax by not for profit organisations - Form 101
28Tu. - Submission of the informative return regarding the domestic supplies and
acquisitions - Form 394
VAT
Withholding taxes, income tax, social contributions and other taxes
- Submission of the informative return regarding the withholding taxes relating to payments towards
non-residents in 2016
- Submission of the return regarding the estimated revenue - Form 205
15We. - Submission of Intrastat returns
Intrastat
- Payment of the clawback tax for the 4th quarter 2016
Clawback tax
- Submission of the return regarding the tax due for representative offices
Tax on representative office

4. 2017
March
Su Mo Tu We Th Fr Sa
27Mo. - Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
07Tu. - Submission of amendments return regarding the change of the
VAT reporting period - Form 092
VAT
VAT
Withholding taxes, income tax, social contributions and other taxes
- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
Corporate tax
- Submission and payment of the corporate tax due for 2016 - Form 101
30Th. - Submission of the informative return regarding the domestic supplies and
acquisitions - Form 394
VAT
15We. - Submission of Intrastat returns
Intrastat

5. 2017
April
Su Mo Tu We Th Fr Sa
25Tu. - Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
07Fr. - Submission of amendments return regarding the change of the
VAT reporting period - Form 092
VAT
VAT
Withholding taxes, income tax, social contributions and other taxes
- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
Corporate tax
- Payment of the corporate tax due for the first quarter of 2017
18Tu. - Submission of Intrastat returns
Intrastat

6. 2017
May
Su Mo Tu We Th Fr Sa
25Th. - Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
08Mo. - Submission of amendments return regarding the change of the
VAT reporting period - Form 092
VAT
VAT
Withholding taxes, income tax, social contributions and other taxes
- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
15Mo. - Submission of Intrastat returns
Intrastat
- Payment of the clawback tax for the 1st quarter 2017
Clawback tax
02/30Tu./Tu. - Submission of the informative return regarding
VAT
- Submission of the 2016 financial statements by state institutions and
not for profit organisations
- Submission of the 2016 financial statements
Financial statements
02/Mo.
30/Mo.
the domestic supplies and acquisitions - Form 394

7. 2017
June
Su Mo Tu We Th Fr Sa
26Mo. - Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
07We. - Submission of amendments return regarding the change of the
VAT reporting period - Form 092
VAT
VAT
Withholding taxes, income tax, social contributions and other taxes
- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
30Fr. - Submission of the informative return regarding the domestic supplies and
acquisitions - Form 394
VAT
15Th. - Submission of Intrastat returns
Intrastat
- Payment of tax for representative offices (1st installment)
Tax on representative office

8. 2017
July
Su Mo Tu We Th Fr Sa
25Tu. - Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
07Fr. - Submission of amendments return regarding the change of the
VAT reporting period - Form 092
VAT
VAT
Withholding taxes, income tax, social contributions and other taxes
- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
Corporate tax
- Payment of the corporate tax due for the 2nd quarter of 2017
31Mo. - Submission of the informative return regarding the domestic supplies and
acquisitions - Form 394
VAT
17Mo. - Submission of Intrastat returns
Intrastat

9. 2017
August
Su Mo Tu We Th Fr Sa
25Fr. - Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
07Mo. - Submission of amendments return regarding the change of the
VAT reporting period - Form 092
VAT
VAT
Withholding taxes, income tax, social contributions and other taxes
- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
30We. - Submission of the informative return regarding the domestic supplies and
acquisitions - Form 394
VAT
16We. - Submission of Intrastat returns
Intrastat
- Payment of the clawback tax for the 2nd quarter 2017
Clawback tax
- Submission of the half year financial statements
Financial statements

10. 2017September
Su Mo Tu We Th Fr Sa
25Mo. - Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
07Th. - Submission of amendments return regarding the change of the
VAT reporting period - Form 092
VAT
VAT
Withholding taxes, income tax, social contributions and other taxes
- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
15Fr. - Submission of Intrastat returns
Intrastat

11. 2017October
Su Mo Tu We Th Fr Sa
25We. - Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
06Fr. - Submission of amendments return regarding the change of the
VAT reporting period - Form 092
VAT
VAT
Withholding taxes, income tax, social contributions and other taxes
- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
16Mo. - Submission of Intrastat returns
Intrastat
- Payment of the corporate tax due for the 3rd quarter of 2017
Corporate tax
02/30Mo./Mo.
VAT
- Submission of the informative return regarding
the domestic supplies and acquisitions - Form 394

12. 2017
November
Su Mo Tu We Th Fr Sa
27Mo. - Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
07Tu. - Submission of amendments return regarding the change of the
VAT reporting period - Form 092
VAT
VAT
Withholding taxes, income tax, social contributions and other taxes
- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
15We. - Submission of Intrastat returns
Intrastat
- Payment of the clawback tax for the 3rd quarter 2017
Clawback tax

13. 2017
December
Su Mo Tu We Th Fr Sa
21Th. - Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
08Fr. - Submission of amendments return regarding the change of the
VAT reporting period - Form 092
VAT
VAT
Withholding taxes, income tax, social contributions and other taxes
- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
Corporate tax
- Payment of the corporate tax due for the 4th quarter of 2017
15Fr. - Submission of Intrastat returns
Intrastat
- Payment of the clawback tax for the 4th quarter 2016
Clawback tax
04Mo.
VAT
- Payment of tax for representative offices (2nd installment)
Tax on representative office
- Submission of the informative return regarding the domestic
supplies and acquisitions - Form 394

14. About Accace
With more than 330 professionals and branches in 7 countries, Accace
counts as one of the leading outsourcing and advisory services
providers in Central and Eastern Europe.
During past years, while having more than 1400 international companies
as customers, Accace set in motion its strategic expansion outside
CEE to become a provider with truly global reach.
www.accace.com | accace@accace.com
How may we help you?
Are you also active on social media? Connect with us:
https://www.linkedin.com/company/accace
https://plus.google.com/+AccaceGlobalBratislava
https://www.facebook.com/Accace
https://twitter.com/Accace_Global