Summary of different tax deadlines
Romanian corporate taxes are paid:
- monthly
- quarterly
- biannually
- annually
The following summarizes the corporate taxes which are generally paid by companies here, without specifics as to amounts due:
(i) the type of company
(ii) the size of the company
(iii) the sector of the company
(iv) other features of the company
Monthly
Tax return form 100 (income tax);
Tax returnform 112 (payroll tax);
Tax return form 300 (VAT declaration);
Tax return form 390 (declaration on acquisitions and deliveries of intra-communitary goods and services).
Quarterly
Tax return form 100 (income tax);
Tax return form 112 (payroll tax);
Tax return form 300 (VAT declaration);
Biannually
Tax return form 100 (income tax);
Tax return form 300 (VAT declaration);
Tax return form 394 (tax declaration on deliveries and services carried out in Romania)
Annually
Tax return form 100 (income tax);
Tax return form 205 (withholding taxes);
Tax return form 300 (VAT declaration);
Tax return form 392 (tax declaration on deliveries and services carried out by companies who have a turnover of less than 35,000 EUR).