Download our "2017 Tax Calendar for Romania" and keep an eye on the main statutory filing obligations in order to avoid any penalties!

1. Mo.
09.1
Submission of amendments return regarding
the change of the VAT reporting period to be
submitted by tax payers which report VAT on
a quarterly basis and perform an EU
acquisition (form 092)
Tu.
07.3
Communication of the temporary VAT
pro-rate applicable for 2017 and the
computation method
Submission of the VAT return (form 300)
Submission of the informative return relating
to the EU supplies and acquisitions
(form 390 VIES)
Jun Jul Sep Oct Nov DecMar MayFebJan Aug
Fr.
07.4
We.
07.6
Mo.
08.5
Fr.
07.7
Th.
07.9
Mo.
07.8
Fr.
06.10
Fr.
08.12
Tu.
07.11
We.
25.01.
We.
25.01
Mo.
27.3.
Mo.
27.2
Tu.
25.04
Mo.
26.6
Th.
25.5
Tu.
25.07
Mo.
25.9
Fr.
25.8
We.
25.10
Th.
21.12
Mo.
27.11
Apr
Submission of the special VAT return
(form 301)
2017 Tax Calendar | Romania
VAT
We.
25.01
Mo.
27.3
Mo.
27.2
Tu.
25.04
Mo.
26.6
Th.
25.5
Tu.
25.07
Mo.
25.9
Fr.
25.8
We.
25.10
Th.
21.12
Mo.
27.11
We.
25.1
Mo.
27.3
Mo.
27.2
Tu.
25.4
Mo.
26.6
Th.
25.5
Tu.
25.7
Mo.
25.9
Fr.
25.8
We.
25.10
Th.
21.12
Mo.
27.11
Tu.
07.2

2. Submission of the return regarding the
amounts resulting from VAT adjustments
(form 307)
Submission of the VAT return due by tax
payers whose VAT code has been
annulled (form 311)
Submission of the statement regarding the
turnover obtained by the tax payers which
use the quarter as a VAT reporting period
and did not perform any EU acquisitions in
2016 (form 094)
Submission of the informative return
regarding the domestic supplies and
acquisitions (form 394)
Tu.
28.2
We.
25.1
Tu.
31.1
VAT
Withholdingtaxes,incometax,
socialcontributionsandother
taxes
Submission of the informative return
regarding the withholding taxes detailed per
each beneficiary (form 205)
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 220)
We.
25.1
Mo.
27.3
Mo.
27.2
Tu.
25.4
Mo.
26.6
Th.
25.5
Tu.
25.7
Mo.
25.9
Fr.
25.8
We.
25.10
Th.
21.12
Mo.
27.11
We.
25.1
Mo.
27.3
Mo.
27.2
Tu.
25.4
Mo.
26.6
Th.
25.5
Tu.
25.7
Mo.
25.9
Fr.
25.8
We.
25.10
Th.
21.12
Mo.
27.11
Mo.
30.1
Th.
30.3
Tu.
28.2
Tu.
02.5
Fr.
30.6Tu.
30.5
Mo.
31.7
Mo.
02.10
We.
30.8
Mo.
30.10
Jan.
2018
Mo.
04.12
Tu.
28.2
Jun Jul Sep Oct Nov DecMar MayFebJan AugApr

3. 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 budger
(form 100)
Submission of the return relating to income
tax and social security contributions and the
nominal list of the insured individuals
(form 112)
Submission of the return regarding the
change of the submission/payment method
of the corporate tax (form 012)
Mo.
27.02
Mo.
27.03
Tu.
31.1
Withholdingtaxes,incometax,
socialcontributionsandother
taxes
Submission and payment of the corporate
tax due for 2016 by not for profit
organisations and tax payers which obtain
revenue from grains, technical plants, etc
(form 101)
Submission and payment of the corporate
tax due for 2016 (form 101)
Payment of the corporate tax due for the
first quarter of 2017
Corporatetax
We.
25.1
Mo.
27.3
Mo.
27.2
Tu.
25.4
Mo.
26.6
Th.
25.5
Tu.
25.7
Mo.
25.9
Fr.
25.8
We.
25.10
Th.
21.12
Mo.
27.11
We.
25.1
Mo.
27.3
Mo.
27.2
Tu.
25.4
Mo.
26.6
Th.
25.5
Tu.
25.7
Mo.
25.9
Fr.
25.8
We.
25.10
Th.
21.12
Mo.
27.11
We.
25.1
Mo.
27.3
Mo.
27.2
Tu.
25.4
Mo.
26.6
Th.
25.5
Tu.
25.7
Mo.
25.9
Fr.
25.8
We.
25.10
Th.
21.12
Mo.
27.11
Jun Jul Sep Oct Nov DecMar MayFebJan AugApr
Tu.
25.4

4. Payment of the corporate tax due for the
3rd quarter of 2017
Payment of the corporate tax due for the
4th quarter of 2017
Submission of the return regarding the tax
due for representative offices
Payment of tax for representative offices
(1st installment)
We.
25.10
Th.
21.12
Tu.
28.2
We.
25.1
Mo.
26.6
Th.
21.12
Payment of tax for representative offices
(2nd installment)
Submission of Intrastat returns
Corporate
tax
Financial
statementsIntrastat
Dividend
tax
Payment of dividend tax due in relation to
distributed and approved dividends but
unpaid to shareholders by the end of 2016
Tu.
18.4
We.
15.3
Mo.
16.1
We.
15.2
Fr.
15.9
Th.
15.6
Mo.
17.7
We.
16.8
Mo.
15.5
Mo.
16.10
We.
15.11
Fr.
15.12
Jun Jul Sep Oct Nov DecMar MayFebJan AugApr
Tu.
25.7
Payment of the corporate tax due for the
2nd quarter of 2017

5. Payment of the clawback tax for the 1st
quarter 2017
Payment of the clawback tax for the 2nd
quarter 2017
Payment of the clawback tax for the 3rd
quarter 2017
Th.
25.5
Tu.
30.5
Tu.
02.5
Fr.
25.8
Payment of the clawback tax for the 4th
quarter 2016
Submission of the 2016 financial statements
by state institutions and not for profit
organisations
Clawbacktax
Financial
statements
Submission of the 2016 financial statements
Submission of the half year financial
statements
Mo.
27.11
Mo.
27.2
Jun Jul Sep Oct Nov DecMar MayFebJan AugApr
We.
16.8

6. The declarative obligations that we have presented are the usual ones in relation to ANAF. Beside these, other tax statements may be required,
according to the specific of each industry (e.g. environmental fund, excises etc.)
We also draw attention to general deadlines for declaration and payment of local taxes (e.g. land, buildings, cars, advertising services tax, display
services tax, hospitality etc.) managed by local councils, which must be investigated on a case-by-case basis, depending on the activity.
Disclaimer
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 | romania.office@accace.com