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2017 Tax Calendar | Romania

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Submission of amendments return regarding


the change of the VAT reporting period to be Mo. Tu. Tu. Fr. Mo. We. Fr. Mo. Th. Fr. Tu. Fr.
submitted by tax payers which report VAT on 09.1 07.2 07.3 07.4 08.5 07.6 07.7 07.8 07.9 06.10 07.11 08.12
a quarterly basis and perform an EU
acquisition (form 092)

Communication of the temporary VAT


VAT

We.
pro-rate applicable for 2017 and the 25.01.
computation method

Submission of the VAT return (form 300) We. Mo. Mo. Tu. Th. Mo. Tu. Fr. Mo. We. Mo. Th.
25.01 27.2 27.3. 25.04 25.5 26.6 25.07 25.8 25.9 25.10 27.11 21.12

Submission of the informative return relating We. Mo. Mo. Tu. Th. Mo. Tu. Fr. Mo. We. Mo. Th.
to the EU supplies and acquisitions 25.01 27.2 27.3 25.04 25.5 26.6 25.07 25.8 25.9 25.10 27.11 21.12
(form 390 VIES)

Submission of the special VAT return We. Mo. Mo. Tu. Th. Mo. Tu. Fr. Mo. We. Mo. Th.
(form 301) 25.1 27.2 27.3 25.4 25.5 26.6 25.7 25.8 25.9 25.10 27.11 21.12
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Submission of the return regarding the We. Mo. Mo. Tu. Th. Mo. Tu. Fr. Mo. We. Mo. Th.
amounts resulting from VAT adjustments 25.1 27.2 27.3 25.4 25.5 26.6 25.7 25.8 25.9 25.10 27.11 21.12
(form 307)

Submission of the VAT return due by tax


We. Mo. Mo. Tu. Th. Mo. Tu. Fr. Mo. We. Mo. Th.
payers whose VAT code has been
25.1 27.2 27.3 25.4 25.5 26.6 25.7 25.8 25.9 25.10 27.11 21.12
annulled (form 311)
VAT

Submission of the statement regarding the


turnover obtained by the tax payers which
We.
use the quarter as a VAT reporting period
25.1
and did not perform any EU acquisitions in
2016 (form 094)

Tu.
Submission of the informative return 02.5
Mo. Tu. Th. Fr. Mo. We. Mo. Mo. Mo. Jan.
regarding the domestic supplies and
30.1 28.2 30.3 Tu. 30.6 31.7 30.8 02.10 30.10 04.12 2018
acquisitions (form 394)
30.5
Withholding taxes, income tax,
social contributions and other

Submission of the informative return


regarding the withholding taxes detailed per Tu.
each beneficiary (form 205) 28.2
taxes

Submission of the informative return


regarding the withholding taxes relating to Tu.
payments towards non-residents in 2016 28.2

Submission of the return regarding the Tu.


estimated revenue (form 220) 31.1
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Withholding taxes, income tax,
social contributions and other

Payment of withholding taxes related to


payments of copy rights, prizes, non We. Mo. Mo. Tu. Th. Mo. Tu. Fr. Mo. We. Mo. Th.
residents, other sources) 25.1 27.2 27.3 25.4 25.5 26.6 25.7 25.8 25.9 25.10 27.11 21.12
taxes

Submission of the return relating to taxes


We. Mo. Mo. Tu. Th. Mo. Tu. Fr. Mo. We. Mo. Th.
due to the consolidated state budger
25.1 27.2 27.3 25.4 25.5 26.6 25.7 25.8 25.9 25.10 27.11 21.12
(form 100)

Submission of the return relating to income


We. Mo. Mo. Tu. Th. Mo. Tu. Fr. Mo. We. Mo. Th.
tax and social security contributions and the
25.1 27.2 27.3 25.4 25.5 26.6 25.7 25.8 25.9 25.10 27.11 21.12
nominal list of the insured individuals
(form 112)

Submission of the return regarding the


Tu.
change of the submission/payment method
31.1
of the corporate tax (form 012)
Corporate tax

Submission and payment of the corporate


tax due for 2016 by not for profit
Mo.
organisations and tax payers which obtain
27.02
revenue from grains, technical plants, etc
(form 101)

Submission and payment of the corporate Mo.


tax due for 2016 (form 101) 27.03

Payment of the corporate tax due for the Tu.


first quarter of 2017 25.4
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Payment of the corporate tax due for the Tu.


Corporate

2nd quarter of 2017 25.7


tax

Payment of the corporate tax due for the We.


3rd quarter of 2017 25.10

Payment of the corporate tax due for the Th.


4th quarter of 2017 21.12

Submission of the return regarding the tax Tu.


statements

due for representative offices 28.2


Financial

Payment of tax for representative offices Mo.


(1st installment) 26.6

Payment of tax for representative offices Th.


(2nd installment) 21.12
Intrastat

Mo. We. We. Tu. Mo. Th. Mo. We. Fr. Mo. We. Fr.
Submission of Intrastat returns 16.1 15.2 15.3 18.4 15.5 15.6 17.7 16.8 15.9 16.10 15.11 15.12
Dividend

Payment of dividend tax due in relation to


tax

distributed and approved dividends but We.


unpaid to shareholders by the end of 2016 25.1
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Payment of the clawback tax for the 1st Th.


quarter 2017 25.5
Clawback tax

Payment of the clawback tax for the 2nd


Fr.
quarter 2017
25.8

Payment of the clawback tax for the 3rd Mo.


quarter 2017 27.11

Payment of the clawback tax for the 4th Mo.


quarter 2016 27.2

Submission of the 2016 financial statements


by state institutions and not for profit Tu.
organisations 02.5
statements
Financial

Submission of the 2016 financial statements Tu.


30.5

Submission of the half year financial We.


statements 16.8
Disclaimer

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.

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