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Romania tax & financial deadlines

ANAF business obligations: VAT, profit tax, micro-enterprise tax, payroll and dividend tax.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Dividend tax withheld

    File & pay

    By the 25th of the month after the month the dividend is paid; dividends approved but unpaid by year-end: by 25 January of the following year.

    Dividend tax is declared and paid by the 25th of the month after the month the dividend is paid (art. 43(2)).

    Applies to: Romanian companies paying dividends

    Fiscal deadlines are counted under the Civil Procedure Code (Fiscal Procedure Code, art. 75); a deadline ending on a non-working day moves to the next working day.

    Authority: Agenția Națională de Administrare Fiscală (ANAF)ANAF — Codul fiscal (Legea 227/2015), consolidated text updated 17.12.2025Last checked Wednesday 7 October 2026