What changed for the CIT annual return deadline in Romania in 2026?

GEO 8/2026 made the 25 June deadline permanent for annual corporate income tax and micro-enterprise tax returns (D101). Previously, the June deadline was temporary under GEO 153/2020 for fiscal years 2020–2025. For calendar-year taxpayers, D101 for FY2025 is due by 25 June 2026. For modified fiscal years, the deadline is the 25th of the sixth month after year-end.

When does a Romanian SRL become fiscally inactive in 2026?

Starting 2026, ANAF declares a company fiscally inactive if annual financial statements are not filed within 5 months after the statutory deadline. For most SRLs (calendar-year), the filing deadline is 31 May 2026, so fiscal inactivity triggers on 31 October 2026. Effects include VAT code cancellation, fiscal record entries, and ONRC registration blockages.

Is the CAEN Rev.3 reclassification mandatory in Romania in 2026?

Yes. All Romanian companies incorporated before 1 January 2026 must update their activity codes from CAEN Rev.2 to Rev.3 by 25 September 2026, which is 18 months from the publication of Government Decision 284/2025. Many ONRC offices have already stopped accepting filings under Rev.2 codes. Failure to update may carry fines of RON 10,000 to 200,000.

What is the new dividend withholding tax rate in Romania in 2026?

From 1 January 2026, the dividend withholding tax rose from 10% to 16% for both individual and corporate shareholders. The distributing company must withhold and remit the tax by the 25th of the month following distribution. The EU parent-subsidiary exemption for holdings of at least 10% held for at least 1 year still applies.

What is the RON 5,000 share capital requirement for Romanian SRLs?

Existing SRLs whose net turnover exceeded RON 400,000 (approximately EUR 80,000) must increase their share capital to at least RON 5,000 by 18 December 2027. New SRLs incorporated from 2026 onward require a minimum share capital of RON 500. Non-compliance can lead to dissolution proceedings initiated by any interested party or by ONRC.

Can I import Romania SRL compliance deadlines into Google Calendar?

Yes. The compliance calendar tool includes an Export .ics button that downloads all selected deadlines as an ICS file, importable directly into Google Calendar, Apple Calendar, or Microsoft Outlook. Each deadline becomes an all-day event with the category label and full description. You can also export to .csv for Excel or Google Sheets, or use the browser print function to save as PDF.

Built by Mihai Attorneys — licensed Romanian corporate lawyers helping foreign founders incorporate and run companies in Romania.

Updated March 2026

Romania Company Compliance Calendar 2026

Q: When does e-Factura become mandatory for SMEs in Romania?

Mandatory RO e-Factura enforcement for small and medium-sized enterprises was extended to 1 July 2026 under GEO 89/2025. From that date, all SMEs must transmit B2B invoices to the RO e-Factura platform within 5 working days of issue. Penalties range from RON 2,500 to RON 5,000 per infraction.

Q: What is the 3% tax bonus for compliant taxpayers in Romania in 2026?

GEO 8/2026 introduced a 3% bonus on annual corporate income tax or micro-enterprise tax for fiscal year 2025, available to taxpayers who filed all returns and paid all obligations on time. For individuals, the bonus applies if the Single Return D212 is filed by 15 April 2026. The bonus is non-taxable.

Every ANAF filing deadline, VAT return, payroll declaration, annual statement, CAEN reclassification, and corporate governance obligation for Romanian SRLs — in one personalised, exportable timeline.

72+ Compliance DeadlinesTax, VAT, payroll, corporate, digital — all in one view

12 months

Select What Applies to YouFilter by category, pick your months, toggle items on/off

Personalised

Export AnywhereGoogle Calendar (.ics), Excel (.csv), PDF print — free

3 formats

Never Miss a DeadlinePenalty reference table, next-deadline alert, past-date dimming

Real-time

2 steps, 30 seconds

Pick your categories & months — get a custom calendar instantly

2026 rates & rules

GEO 8/2026, Law 141/2025, GD 284/2025, CAEN Rev.3, e-Factura

Export to .ics / .csv / print

Add deadlines to Google Calendar, import into Excel, or print a PDF

Penalties & consequences

See exactly what happens if you miss each deadline

Build Your Compliance Calendar

Select what applies to your SRL — we'll generate your personalised timeline

Step 1 of 2

Step 1 — Select Applicable Categories

Click to toggle each category on/off. Most SRLs need all of them — but you can exclude what doesn't apply.

Include past deadlines (Jan–Mar 2026)?

Dimmed but visible — useful for audit & record-keeping

Show penalty info on each deadline?

Adds fine amounts and consequences to the description

Step 2 — Select Months

Choose which months to include. Click individual months or use the quick-select buttons below.

Your Personalised Compliance Calendar

2026

—

—Total Deadlines

—Months

—Upcoming

—Past

Penalty Reference Table — 2026

Obligation	Fine (RON)	Consequences
Late tax return (D100, D101, D300, D112)	1,000 – 5,000	Interest 0.02%/day + late-payment penalty 0.01%/day
Failure to file annual financial statements	300 – 5,000	Fiscal inactivity after 5 months → VAT cancellation, ONRC blockage
Late VAT return (D300)	1,000 – 5,000	Risk of VAT de-registration on repeated non-compliance
Late / non-issuance of e-Factura	5,000 – 10,000 (large) · 2,500 – 5,000 (SME)	Invoices not uploaded within 5 working days treated as non-issued
Late D112 payroll declaration	1,000 – 5,000	Interest + penalties on unpaid contributions
Failure to update CAEN to Rev.3	10,000 – 200,000	ONRC may refuse subsequent filings; risk of dissolution
Late UBO declaration	5,000 – 10,000	ONRC may block other registrations
Failure to increase share capital to RON 5,000	—	Dissolution proceedings by interested party or ONRC

Sources & Methodology

This calendar is based on the Fiscal Code (Law 227/2015), Fiscal Procedure Code, GEO 8/2026 (economic recovery), Law 141/2025 (fiscal package), GEO 89/2025 (e-Factura extension), GD 284/2025 (CAEN Rev.3), and Law 239/2025 (companies law amendments). Minimum gross salary: RON 4,050 (Jan–Jun) / RON 4,325 (Jul–Dec). EUR/RON: 5.0973 (BNR 26 Mar 2026). Always confirm deadlines with your accountant.

Need help staying compliant?

We help foreign-owned SRLs navigate Romanian tax obligations — from incorporation through ongoing compliance, in English, at fixed fees.

Schedule a Free Consultation

Licensed attorneys · Fixed-fee pricing · No travel required · English-speaking team

Frequently Asked Questions

What changed for the CIT annual return deadline in 2026?+

GEO 8/2026 made the 25 June deadline permanent for annual corporate income tax and micro-enterprise tax returns (D101). Previously, the June deadline was temporary (GEO 153/2020 for fiscal years 2020–2025). For calendar-year taxpayers, D101 for FY2025 is due by 25 June 2026. For modified fiscal years, the deadline is the 25th of the sixth month after year-end.

When does my SRL become fiscally inactive?+

Starting 2026, ANAF will declare a company fiscally inactive if annual financial statements are not filed within 5 months after the statutory deadline. For most SRLs, the filing deadline is 31 May 2026 — so fiscal inactivity kicks in on 31 October 2026. Effects include VAT code cancellation, fiscal record entries, and ONRC registration blockages. Full guide →

Is the CAEN Rev.3 reclassification really mandatory?+

Yes. All companies incorporated before 1 January 2026 must update their activity codes from CAEN Rev.2 to Rev.3 by 25 September 2026 (18 months from GD 284/2025). Many ONRC offices have already stopped accepting filings under Rev.2 codes. Use our CAEN Rev.2 → Rev.3 Converter to find your new codes.

When does e-Factura become mandatory for SMEs?+

Mandatory RO e-Factura enforcement for SMEs was extended to 1 July 2026 (GEO 89/2025). From that date, all SMEs must transmit B2B invoices within 5 working days of issue. Penalties: RON 2,500–5,000.

What is the 3% tax bonus for compliant taxpayers?+

GEO 8/2026 introduced a 3% bonus on annual CIT or micro-enterprise tax for FY2025, for taxpayers who filed all returns and paid all obligations on time. For individuals, the bonus applies if the Single Return (D212) is filed by 15 April 2026.

What is the new dividend withholding tax rate in 2026?+

From 1 January 2026, the dividend WHT rose from 10% to 16%. The company must withhold and remit by the 25th of the month following distribution. Calculate your exact net dividend with our Dividend Tax Calculator.

What is the RON 5,000 share capital requirement?+

SRLs with turnover exceeding RON 400,000 must increase share capital to at least RON 5,000 by 18 December 2027. New SRLs from 2026 need minimum RON 500. Non-compliance risks dissolution. Full guide →

Can I import these deadlines into my Google Calendar?+

Yes! Click "Export .ics" after generating your calendar. The downloaded .ics file can be imported into Google Calendar, Apple Calendar, Outlook, or any other calendar app. Each deadline becomes an all-day event with the description and category. You can also export as .csv for Excel/Google Sheets, or print to PDF directly from the browser.

Need help planning your Romania compliance?

We help foreign founders choose the right structure, incorporate remotely, and stay compliant — in English, at fixed fees, with no travel required.

Schedule a Free Consultation

Licensed Romanian attorneys · Fixed-fee pricing · No travel required · Ready in 1–2 weeks

This calendar is for informational purposes only and does not constitute legal or tax advice. Deadlines may change due to legislative amendments or ANAF decisions.
© 2026 Mihai Attorneys · Last updated: March 2026 · Salary Calculator · Tax Calculator · Dividend Calculator · Cost Estimator · Entity Quiz