Tax calendar
All the deadlines that matter, by month, filtered by your type of business. Export them to your own calendar, with a reminder 7 days and one day ahead.
The deadlines up to 31 October 2026 are the ones in the official ANAF calendar. The later ones are calculated with the same rules (the 25th of the month, moved to the next working day; those of 25 December, to 21 December) and we confirm them when ANAF publishes them. Checked on 14 October 2026.
Coming up
Mon 26 October · in 12 days
- D100dividend tax · September 2026
- D100quarterly profit tax · Q3 2026
- D100micro-enterprise income tax · Q3 2026
- D112contributions and payroll tax · September 2026
- D300VAT return (monthly) · September 2026
- D300VAT return (quarterly) · Q3 2026
- D390recapitulative statement (VIES) · September 2026
Wed 25 November · in 42 days
- D100dividend tax · October 2026
- D112contributions and payroll tax · October 2026
- D300VAT return (monthly) · October 2026
- D390recapitulative statement (VIES) · October 2026
Mon 21 December · in 68 days
- D100dividend tax · November 2026
- D112contributions and payroll tax · November 2026
- D300VAT return (monthly) · November 2026
- D390recapitulative statement (VIES) · November 2026
October 2025
Monday 27 October(moved from 25 October, a non-working day)
- D100 ANAF calendar
D100 — dividend tax · September 2025
The return and payment of the dividend tax (16%) withheld at source, for the dividends paid in the previous month.
Only in the months when you pay dividends to the shareholders.
Source: ANAF, Tax obligations calendar 2026 (opens in a new tab) - D100
D100 — quarterly profit tax · Q3 2025
The calculation, return and payment of the profit tax (16%) for quarters I–III. The final figure for the whole year is settled with the annual return, in June.
If you file and pay quarterly (for an NGO, only if you have taxable income).
Source: Fiscal Code, art. 41(1) (opens in a new tab) - D100
D100 — micro-enterprise income tax · Q3 2025
The calculation, return and payment of the micro-enterprise tax (1% of turnover in 2026) for the quarter that has just ended. The tax for Q4 is declared in January.
Source: Fiscal Code, art. 56(1) (opens in a new tab) - D112 ANAF calendar
D112 — contributions and payroll tax · September 2025
The return and payment of social contributions (CAS, CASS), the employer's work insurance contribution and the income tax withheld, for all the employees of the previous month.
If you have employees or a salaried director (for a PFA, only if you have employees).
Source: ANAF, Tax obligations calendar 2026 (opens in a new tab) - D300 ANAF calendar
D300 — VAT return (monthly) · September 2025
The VAT return and the payment of the tax for the previous month. The VAT due is paid by the same date.
If you are a VAT payer with a monthly tax period.
Source: ANAF, Tax obligations calendar 2026 (opens in a new tab) - D300 ANAF calendar
D300 — VAT return (quarterly) · Q3 2025
The VAT return and the payment of the tax for the quarter that has just ended.
If you are a VAT payer with a quarterly tax period.
Source: ANAF, Tax obligations calendar 2026 (opens in a new tab) - D390 ANAF calendar
D390 — recapitulative statement (VIES) · September 2025
The statement of intra-EU supplies, acquisitions and services of the previous month.
If you have intra-EU transactions.
Source: ANAF, Tax obligations calendar 2026 (opens in a new tab)