19 December – One of the month’s key deadlines for most companies, with several essential tax filings becoming due:
Main Reporting Obligations:
- Form 100: covering various taxes owed to the state budget (tax on dividends distributed to individuals, tax on income from copyright, tax on interest income, tax on prizes, tax on gambling income, tax on income from leasing agricultural land, tax on income obtained by non-residents, etc.).
- Form 112: submitted by employers for the payment obligations related to social contributions and income tax.
- Form 224: for individuals earning employment income from abroad for activities performed in Romania.
- VAT Return – Form 300: for VAT-registered taxpayers, according to the applicable tax period.
- Special VAT Return – Form 301: for specific operations or special VAT regimes.
- Form 307: regarding VAT adjustments and regularisations.
- Form 311: VAT collected by persons whose VAT code has been cancelled.
- Form 208: submitted by public notaries for income tax on transfers of immovable properties from personal assets.
22 December:
- Option to apply the VAT cash accounting system / exit from the system
- This is carried out through Forms 010, 016, 020, 040, 070 or 700, depending on the taxpayer’s status.
30 December – Remains unchanged for:
- Form 394 – Informative declaration regarding domestic supplies and acquisitions.
Required from VAT-registered persons for domestic transactions pertaining to the previous reporting period.
31 December 2025 – The last day of the year brings a series of important tax reporting obligations, depending on the activities carried out:
- D406 SAF-T – mandatory reporting for large taxpayers, according to the implementation phases.
- Form 398 – Special VAT declaration (OSS – Import Scheme) for taxpayers applying the special regime for distance sales of imported goods.
- Form 216 – Special tax on high-value goods (cars with an acquisition value exceeding 375,000 lei), applicable to both individuals and legal entities.
- Form 397 – Reporting on alternative transport with passenger cars and drivers through digital platforms (ride-sharing), if not submitted at an earlier deadline.
