Romania's 2027 tax calendar, on one page
Every 2027 deadline for the most common small Romanian company: micro-company, with employees, quarterly VAT. Nine of them do not fall where you expect — and two move by four days each: 30 April, swallowed by Orthodox Easter on 2 May, and 25 December, which comes earlier, on the 21st.
The deadlines
| Date | Filing | For |
|---|---|---|
| 25 February | D112 | January |
| 25 March | D112 | February |
| 26 April | D100, D112, D300 | March / Q1 |
| 4 May | D394, D406 (SAF-T) | Q1 |
| 25 May | D112 | April |
| 25 June | D112 | May |
| 26 July | D100, D112, D300 | June / Q2 |
| 30 July | D394 | Q2 |
| 2 August | D406 | Q2 |
| 25 August | D112 | July |
| 27 September | D112 | August |
| 25 October | D100, D112, D300 | September / Q3 |
| 1 November | D394, D406 | Q3 |
| 25 November | D112 | October |
| 21 December | D112 | November |
| 25 January 2028 | D100, D112, D300 | December / Q4 |
| 31 January 2028 | D394, D406 | Q4 |
| 31 May 2028 | Financial statements | FY 2027 |
The table covers the 2027 periods, which is why it ends in 2028. The early-2027 deadlines that still concern 2026 are not in it: 25 January (D100 for Q4, D112 for December, D300 for Q4), 1 February (D394 and D406 for Q4 — 30 and 31 January fall on a weekend) and 31 May (the 2026 financial statements).
25 December is the one deadline that comes earlier. The Fiscal Procedure Code (art. 155(2)) says taxes, contributions and VAT due on 25 December are declared and paid by 21 December — or the last working day before it, if the 21st is a non-working day. So the November D112 is filed four days before Christmas, not after it. Returns with no amount to pay, such as D390, move after the holidays like any other deadline.
What changes from 2026
Nothing in the rules for this profile. SAF-T (D406) stays mandatory for every company, at the frequency set by your VAT period. What changes is the calendar: seven deadlines moved in 2026, nine move in 2027. One rule change does reach micro-companies: the Q4 D100 goes back to 25 January — for 2025 it was 25 June 2026, the last year of the OUG 153/2020 extension.
On monthly VAT your list is longer — D300 and D394 every month, and D406 monthly too. On profit tax, D100 stays for quarters I–III (the quarterly profit tax) and the year closes with D101, due 25 June of the following year.
Free tool Tax calendar Tick your company's profile — tax regime, VAT period, employees, intra-EU operations — and get exactly your deadlines, already moved. No account needed.Sources
Deadlines computed with the application's own obligations engine for the profile described, against the 2027 Romanian public holidays (including Orthodox Easter on 2 May). Rule: a deadline ending on a non-working day is met on the next working day, except 25 December, which moves back to 21 December (Fiscal Procedure Code art. 155(2)). D394 is due on the 30th (OPANAF 3769/2015 art. 8), SAF-T on the last day of the month, financial statements on 31 May, D101 on 25 June. Deadlines may change by ANAF order. Informative only.