Fivanto

Your company's tax calendar

Not a generic list of every Romanian tax return that exists — a few questions about your company and you see exactly what applies to you and by when. No account, no tax ID, no email.

Your company

Special cases

What you have to file

Deadlines follow the law, moved when they fall on a non-working day: the general rule is the 25th of the following month, the 30th for D394 and the last day of the month for SAF-T. One exception is easy to miss: D100, D112, D300 and D301 due on 25 December are filed earlier, on 21 December; D390 and the AFM return move after the holidays. The tax authority can extend deadlines by order, and your company's actual situation may add obligations that a few questions cannot capture — confirm special cases with your accountant.

Why a personalised calendar, not a generic one

A calendar listing every Romanian tax return is unusable: out of 40 rows, four concern you. The difference comes down to a few things — whether you have employees, whether you are VAT-registered and on what period, whether you are a micro-enterprise or pay profit tax, whether you have intra-EU transactions, plus a handful of special cases that change the calendar entirely. That is exactly what we ask.

What each return is

D112 — payroll contributions and tax, monthly if you have at least one employee. D300 — the VAT return, monthly or quarterly. D394 — the domestic sales/purchases report, filed with D300 but due on the 30th of the following month, not the 25th (for January, the last day of February). D390 — the intra-EU recapitulative statement. D301 — the special VAT return, for those who are not VAT-registered but buy goods or services from the EU.

D100 — payment obligations to the state budget. Not just the micro-enterprise return: the same form carries micro-enterprise income tax (quarterly), profit tax for quarters I–III, disability fund contributions if you have at least 50 employees (monthly), tax withheld on rent paid to individuals (monthly) and dividend tax. That is why the calendar above writes out what a given D100 is for.

D101 — the annual profit tax return, due 25 June of the following year. D107 — the sponsorship information return, filed with D101 by profit-tax payers (micro-enterprises no longer deduct sponsorships since 2024). D205 — withholding tax report, annual. SAF-T (D406) — the standard audit file for tax, following your VAT period and due on the last day of the following month. Environment Fund — the monthly AFM return for packaging, tyres and electrical equipment; not filed with ANAF, but due on the same 25th. Financial statements — the annual balance sheet, due 31 May of the following year.

Using it without having to remember

This page answers now. The real problem is remembering every month — and a printed calendar does not help with that. Inside the app, the calendar is tied to your company and emails you before each deadline, with an archive per month and year.

Want to stop tracking deadlines by hand?

In Fivanto the calendar belongs to your company: email alerts before each deadline, an archive per month and year, and a way to mark what you have filed. The declarations module has a free tier.

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