The main deadlines for the national tax authority (ANAF) are: D300 (VAT return) and D390 by the 25th of the month following the period; D394 by the 30th; D112 by the 25th; and D406 (SAF-T) by the end of the month following the reporting period, with quarterly filing for small taxpayers.
| Declaration | Description | Deadline | Frequency | Who files |
|---|---|---|---|---|
| D112 | Declaration for social security contributions and income tax (D112) | 25th of the following month | Monthly or quarterly | All employers |
| D300 | VAT return (D300) | 25th of the following month | Monthly or quarterly | VAT-registered entities |
| D301 | Special VAT return | 25th of the following month | Monthly | Non-taxable entities with intra-community acquisitions |
| D390 | Recapitulative statement for intra-community transactions | 25th of the following month | Monthly | Companies involved in intra-community operations |
| D394 | Informative declaration regarding domestic supplies (D394) | 30th of the following month | Monthly or quarterly | VAT-registered entities |
| D406 | SAF-T (Standard Audit File for Tax) | Last day of the month following the period | Monthly or quarterly | Taxpayers mandated for SAF-T |
| D100 | Tax liabilities return for the national tax authority budget | 25th of the following month | Monthly or quarterly | Companies with payment obligations |
| D101 | Corporate Income Tax Return | 25 June for the previous year | Annual | Corporate income tax payers |
When a deadline falls on a weekend or public holiday, it moves to the next working day. Always verify against the official calendar published by the national tax authority (ANAF).
Yes, when a deadline falls on a weekend or public holiday, it moves to the next working day. Always verify with the official ANAF calendar.
Taxpayers who apply quarterly VAT filing must submit D406 quarterly; all others file monthly.