BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Lookuptax//Compliance Calendar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Romania tax deadlines X-WR-CALDESC:Recurring indirect-tax filing and payment deadlines for Roman ia\, from lookuptax.com/compliance-calendar X-PUBLISHED-TTL:P7D BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2026-09-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20260916 DTEND;VALUE=DATE:20260917 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: August 2026\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie /Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2026-09-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: August 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/fo rmulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2026-09-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: August 2026\nSource: Agenția Na țională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10 /Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2026-09-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: August 2026\nSource: Ag enția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/s tatic/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fiscal e_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2026-09-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Augus t 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https: //static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast ve rified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2026-09-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: August 2026\nSource: Agenția Națională de Adm inistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislat ie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2026-09-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: August 2026\nSo urce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.a naf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified : 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2026-10-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261016 DTEND;VALUE=DATE:20261017 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: September 2026\nSource: Agenția Națională de Ad ministrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legisla tie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2026-10-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: September 2026\nSource: Agenția Naționa lă de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf /formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-trimestrial-2026-10-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — quarterly DESCRIPTION:VAT-registered persons whose previous-year turnover (taxable\, exempt with credit and out-of-scope with credit) did not exceed EUR 100\ ,000\, converted at the BNR rate for 31 December\, and who made no intra- EU acquisitions of goods in that year\nPeriod: Q3 2026\nSource: Agenția N ațională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/1 0/Anaf/formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2026-10-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: September 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static /10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2026-10-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: September 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.r o/static/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fis cale_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2026-10-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261030 DTEND;VALUE=DATE:20261031 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Septe mber 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — htt ps://static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-trimestrial-2026-10-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261030 DTEND;VALUE=DATE:20261031 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — quarterly DESCRIPTION:Persons registered for VAT under art. 316 whose VAT period is the calendar quarter\nPeriod: Q3 2026\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/formulare/ 394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-ue-2026-10-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS Union sch eme DESCRIPTION:Taxable persons using the Union OSS scheme with Romania as mem ber state of identification\, for intra-EU distance sales of goods\, cert ain domestic supplies by platforms and B2C services\nPeriod: Q3 2026\nSou rce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.an af.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-non-ue-2026-10-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Romania as member state of identification\nPeriod: Q3 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https ://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLa st verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2026-10-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: September 2026\ nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://stati c.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verif ied: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ime-ue-raport-trimestrial-2026-10-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Romania: Raport trimestrial — EU cross-border small-enterprise exe mption DESCRIPTION:Romania-established taxable persons using the small-enterprise exemption in another member state (EX-suffix identification number)\, un der the EUR 100\,000 Union turnover ceiling\nPeriod: Q3 2026\nSource: Age nția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/st atic/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10 -07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ime-ue-raport-tri mestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2026-11-02@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261102 DTEND;VALUE=DATE:20261103 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: September 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legis latie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-trimestrial-2026-11-02@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261102 DTEND;VALUE=DATE:20261103 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — quarterly DESCRIPTION:SAF-T filers whose VAT period is the quarter\, the half-year o r the year\, and taxpayers in scope who are not registered for VAT at all \nPeriod: Q3 2026\nSource: Agenția Națională de Administrare Fiscală (ANA F) — https://static.anaf.ro/static/10/Anaf/legislatie/OPANAF_1783_2021.pd f\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-trimest rial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2026-11-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: October 2026\nSource: Agenția Națională de Admi nistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislati e/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2026-11-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: October 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/f ormulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2026-11-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: October 2026\nSource: Agenția N ațională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/1 0/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2026-11-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: October 2026\nSource: A genția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/ static/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fisca le_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2026-11-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: October 2026\nS ource: Agenția Națională de Administrare Fiscală (ANAF) — https://static. anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verifie d: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2026-12-02@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261202 DTEND;VALUE=DATE:20261203 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Octob er 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https ://static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast v erified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2026-12-02@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261202 DTEND;VALUE=DATE:20261203 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: October 2026\nSource: Agenția Națională de Ad ministrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legisla tie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2026-12-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261216 DTEND;VALUE=DATE:20261217 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: November 2026\nSource: Agenția Națională de Adm inistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislat ie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2026-12-21@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261221 DTEND;VALUE=DATE:20261222 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: November 2026\nSource: Agenția Național ă de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/ formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2026-12-21@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261221 DTEND;VALUE=DATE:20261222 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: November 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/ 10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2026-12-28@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: November 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro /static/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fisc ale_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2026-12-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261230 DTEND;VALUE=DATE:20261231 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Novem ber 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — http s://static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2026-12-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: November 2026\nSource: Agenția Națională de A dministrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legisl atie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2026-12-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: November 2026\n Source: Agenția Națională de Administrare Fiscală (ANAF) — https://static .anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verifi ed: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2027-01-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270116 DTEND;VALUE=DATE:20270117 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: December 2026\nSource: Agenția Națională de Adm inistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislat ie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2027-01-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: December 2026\nSource: Agenția Național ă de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/ formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-trimestrial-2027-01-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — quarterly DESCRIPTION:VAT-registered persons whose previous-year turnover (taxable\, exempt with credit and out-of-scope with credit) did not exceed EUR 100\ ,000\, converted at the BNR rate for 31 December\, and who made no intra- EU acquisitions of goods in that year\nPeriod: Q4 2026\nSource: Agenția N ațională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/1 0/Anaf/formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-declaratie-cifra-afaceri-trimestriali-2027-01-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Romania: Declarație de mențiuni privind cifra de afaceri — quarter ly filers\, by 25 January DESCRIPTION:VAT-registered persons filing quarterly under art. 322(2) and (5) of the Fiscal Code\, except those asking to be removed from the VAT r egister to use the small-business exemption\nPeriod: 2026\nSource: Agenți a Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/stati c/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-declaratie-cifra- afaceri-trimestriali TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2027-01-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: December 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/ 10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2027-01-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: December 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro /static/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fisc ale_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-ue-2027-01-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS Union sch eme DESCRIPTION:Taxable persons using the Union OSS scheme with Romania as mem ber state of identification\, for intra-EU distance sales of goods\, cert ain domestic supplies by platforms and B2C services\nPeriod: Q4 2026\nSou rce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.an af.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-non-ue-2027-01-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Romania as member state of identification\nPeriod: Q4 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https ://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLa st verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2027-01-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: December 2026\n Source: Agenția Națională de Administrare Fiscală (ANAF) — https://static .anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verifi ed: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ime-ue-raport-trimestrial-2027-01-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Romania: Raport trimestrial — EU cross-border small-enterprise exe mption DESCRIPTION:Romania-established taxable persons using the small-enterprise exemption in another member state (EX-suffix identification number)\, un der the EUR 100\,000 Union turnover ceiling\nPeriod: Q4 2026\nSource: Age nția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/st atic/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10 -07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ime-ue-raport-tri mestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2027-02-01@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Decem ber 2026\nSource: Agenția Națională de Administrare Fiscală (ANAF) — http s://static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-trimestrial-2027-02-01@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — quarterly DESCRIPTION:Persons registered for VAT under art. 316 whose VAT period is the calendar quarter\nPeriod: Q4 2026\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/formulare/ 394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2027-02-01@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: December 2026\nSource: Agenția Națională de A dministrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legisl atie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-trimestrial-2027-02-01@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — quarterly DESCRIPTION:SAF-T filers whose VAT period is the quarter\, the half-year o r the year\, and taxpayers in scope who are not registered for VAT at all \nPeriod: Q4 2026\nSource: Agenția Națională de Administrare Fiscală (ANA F) — https://static.anaf.ro/static/10/Anaf/legislatie/OPANAF_1783_2021.pd f\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-trimest rial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2027-02-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270216 DTEND;VALUE=DATE:20270217 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: January 2027\nSource: Agenția Națională de Admi nistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislati e/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2027-02-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: January 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/f ormulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2027-02-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: January 2027\nSource: Agenția N ațională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/1 0/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2027-02-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: January 2027\nSource: A genția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/ static/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fisca le_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2027-02-28@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270228 DTEND;VALUE=DATE:20270301 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: January 2027\nS ource: Agenția Națională de Administrare Fiscală (ANAF) — https://static. anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verifie d: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2027-03-01@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270301 DTEND;VALUE=DATE:20270302 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Janua ry 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https ://static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast v erified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2027-03-01@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270301 DTEND;VALUE=DATE:20270302 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: January 2027\nSource: Agenția Națională de Ad ministrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legisla tie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2027-03-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270316 DTEND;VALUE=DATE:20270317 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: February 2027\nSource: Agenția Națională de Adm inistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislat ie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2027-03-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: February 2027\nSource: Agenția Național ă de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/ formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2027-03-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: February 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/ 10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2027-03-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: February 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro /static/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fisc ale_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2027-03-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270330 DTEND;VALUE=DATE:20270331 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Febru ary 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — http s://static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2027-03-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: February 2027\nSource: Agenția Națională de A dministrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legisl atie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2027-03-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: February 2027\n Source: Agenția Națională de Administrare Fiscală (ANAF) — https://static .anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verifi ed: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2027-04-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270416 DTEND;VALUE=DATE:20270417 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: March 2027\nSource: Agenția Națională de Admini strare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie/ Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2027-04-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: March 2027\nSource: Agenția Națională d e Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/for mulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-trimestrial-2027-04-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — quarterly DESCRIPTION:VAT-registered persons whose previous-year turnover (taxable\, exempt with credit and out-of-scope with credit) did not exceed EUR 100\ ,000\, converted at the BNR rate for 31 December\, and who made no intra- EU acquisitions of goods in that year\nPeriod: Q1 2027\nSource: Agenția N ațională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/1 0/Anaf/formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2027-04-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: March 2027\nSource: Agenția Naț ională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/ Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2027-04-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: March 2027\nSource: Age nția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/st atic/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fiscale _2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-ue-2027-04-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS Union sch eme DESCRIPTION:Taxable persons using the Union OSS scheme with Romania as mem ber state of identification\, for intra-EU distance sales of goods\, cert ain domestic supplies by platforms and B2C services\nPeriod: Q1 2027\nSou rce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.an af.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-non-ue-2027-04-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Romania as member state of identification\nPeriod: Q1 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https ://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLa st verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2027-04-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: March 2027\nSou rce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.an af.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ime-ue-raport-trimestrial-2027-04-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Romania: Raport trimestrial — EU cross-border small-enterprise exe mption DESCRIPTION:Romania-established taxable persons using the small-enterprise exemption in another member state (EX-suffix identification number)\, un der the EUR 100\,000 Union turnover ceiling\nPeriod: Q1 2027\nSource: Age nția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/st atic/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10 -07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ime-ue-raport-tri mestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2027-05-04@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270504 DTEND;VALUE=DATE:20270505 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: March 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https:/ /static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast ver ified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-trimestrial-2027-05-04@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270504 DTEND;VALUE=DATE:20270505 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — quarterly DESCRIPTION:Persons registered for VAT under art. 316 whose VAT period is the calendar quarter\nPeriod: Q1 2027\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/formulare/ 394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2027-05-04@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270504 DTEND;VALUE=DATE:20270505 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: March 2027\nSource: Agenția Națională de Admi nistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislati e/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-trimestrial-2027-05-04@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270504 DTEND;VALUE=DATE:20270505 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — quarterly DESCRIPTION:SAF-T filers whose VAT period is the quarter\, the half-year o r the year\, and taxpayers in scope who are not registered for VAT at all \nPeriod: Q1 2027\nSource: Agenția Națională de Administrare Fiscală (ANA F) — https://static.anaf.ro/static/10/Anaf/legislatie/OPANAF_1783_2021.pd f\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-trimest rial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2027-05-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270516 DTEND;VALUE=DATE:20270517 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: April 2027\nSource: Agenția Națională de Admini strare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie/ Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2027-05-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: April 2027\nSource: Agenția Națională d e Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/for mulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2027-05-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: April 2027\nSource: Agenția Naț ională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/ Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2027-05-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: April 2027\nSource: Age nția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/st atic/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fiscale _2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2027-05-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: April 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https:/ /static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast ver ified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2027-05-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: April 2027\nSource: Agenția Națională de Admi nistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislati e/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2027-05-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: April 2027\nSou rce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.an af.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2027-06-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270616 DTEND;VALUE=DATE:20270617 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: May 2027\nSource: Agenția Națională de Administ rare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie/Co d_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2027-06-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: May 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/formu lare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2027-06-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: May 2027\nSource: Agenția Națio nală de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/An af/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2027-06-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: May 2027\nSource: Agenț ia Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/stat ic/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fiscale_2 025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2027-06-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: May 2 027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://s tatic.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast verif ied: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2027-06-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: May 2027\nSource: Agenția Națională de Admini strare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie/ OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2027-06-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: May 2027\nSourc e: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf .ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2 026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2027-07-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270716 DTEND;VALUE=DATE:20270717 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: June 2027\nSource: Agenția Națională de Adminis trare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie/C od_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2027-07-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: June 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/form ulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-trimestrial-2027-07-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — quarterly DESCRIPTION:VAT-registered persons whose previous-year turnover (taxable\, exempt with credit and out-of-scope with credit) did not exceed EUR 100\ ,000\, converted at the BNR rate for 31 December\, and who made no intra- EU acquisitions of goods in that year\nPeriod: Q2 2027\nSource: Agenția N ațională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/1 0/Anaf/formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2027-07-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: June 2027\nSource: Agenția Nați onală de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/A naf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2027-07-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: June 2027\nSource: Agen ția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/sta tic/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fiscale_ 2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2027-07-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270730 DTEND;VALUE=DATE:20270731 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: June 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https:// static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast veri fied: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-trimestrial-2027-07-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270730 DTEND;VALUE=DATE:20270731 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — quarterly DESCRIPTION:Persons registered for VAT under art. 316 whose VAT period is the calendar quarter\nPeriod: Q2 2027\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/formulare/ 394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-ue-2027-07-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS Union sch eme DESCRIPTION:Taxable persons using the Union OSS scheme with Romania as mem ber state of identification\, for intra-EU distance sales of goods\, cert ain domestic supplies by platforms and B2C services\nPeriod: Q2 2027\nSou rce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.an af.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-non-ue-2027-07-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Romania as member state of identification\nPeriod: Q2 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https ://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLa st verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2027-07-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: June 2027\nSour ce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.ana f.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ime-ue-raport-trimestrial-2027-07-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Romania: Raport trimestrial — EU cross-border small-enterprise exe mption DESCRIPTION:Romania-established taxable persons using the small-enterprise exemption in another member state (EX-suffix identification number)\, un der the EUR 100\,000 Union turnover ceiling\nPeriod: Q2 2027\nSource: Age nția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/st atic/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10 -07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ime-ue-raport-tri mestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2027-08-02@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270802 DTEND;VALUE=DATE:20270803 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: June 2027\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie /OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-trimestrial-2027-08-02@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270802 DTEND;VALUE=DATE:20270803 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — quarterly DESCRIPTION:SAF-T filers whose VAT period is the quarter\, the half-year o r the year\, and taxpayers in scope who are not registered for VAT at all \nPeriod: Q2 2027\nSource: Agenția Națională de Administrare Fiscală (ANA F) — https://static.anaf.ro/static/10/Anaf/legislatie/OPANAF_1783_2021.pd f\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-trimest rial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2027-08-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270816 DTEND;VALUE=DATE:20270817 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: July 2027\nSource: Agenția Națională de Adminis trare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie/C od_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2027-08-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: July 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/form ulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2027-08-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: July 2027\nSource: Agenția Nați onală de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/A naf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2027-08-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: July 2027\nSource: Agen ția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/sta tic/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fiscale_ 2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2027-08-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270830 DTEND;VALUE=DATE:20270831 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: July 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https:// static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast veri fied: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2027-08-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270831 DTEND;VALUE=DATE:20270901 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: July 2027\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie /OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2027-08-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270831 DTEND;VALUE=DATE:20270901 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: July 2027\nSour ce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.ana f.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2027-09-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270916 DTEND;VALUE=DATE:20270917 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: August 2027\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie /Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2027-09-27@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: August 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/fo rmulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2027-09-27@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: August 2027\nSource: Agenția Na țională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10 /Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2027-09-27@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: August 2027\nSource: Ag enția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/s tatic/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fiscal e_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2027-09-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Augus t 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https: //static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast ve rified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2027-09-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: August 2027\nSource: Agenția Națională de Adm inistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislat ie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2027-09-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: August 2027\nSo urce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.a naf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified : 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2027-10-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271016 DTEND;VALUE=DATE:20271017 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: September 2027\nSource: Agenția Națională de Ad ministrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legisla tie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2027-10-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: September 2027\nSource: Agenția Naționa lă de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf /formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-trimestrial-2027-10-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — quarterly DESCRIPTION:VAT-registered persons whose previous-year turnover (taxable\, exempt with credit and out-of-scope with credit) did not exceed EUR 100\ ,000\, converted at the BNR rate for 31 December\, and who made no intra- EU acquisitions of goods in that year\nPeriod: Q3 2027\nSource: Agenția N ațională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/1 0/Anaf/formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2027-10-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: September 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static /10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2027-10-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: September 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.r o/static/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fis cale_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-ue-2027-10-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS Union sch eme DESCRIPTION:Taxable persons using the Union OSS scheme with Romania as mem ber state of identification\, for intra-EU distance sales of goods\, cert ain domestic supplies by platforms and B2C services\nPeriod: Q3 2027\nSou rce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.an af.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-non-ue-2027-10-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Romania as member state of identification\nPeriod: Q3 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https ://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLa st verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2027-10-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: September 2027\ nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://stati c.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verif ied: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ime-ue-raport-trimestrial-2027-10-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Romania: Raport trimestrial — EU cross-border small-enterprise exe mption DESCRIPTION:Romania-established taxable persons using the small-enterprise exemption in another member state (EX-suffix identification number)\, un der the EUR 100\,000 Union turnover ceiling\nPeriod: Q3 2027\nSource: Age nția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/st atic/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10 -07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ime-ue-raport-tri mestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2027-11-01@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271101 DTEND;VALUE=DATE:20271102 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Septe mber 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — htt ps://static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-trimestrial-2027-11-01@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271101 DTEND;VALUE=DATE:20271102 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — quarterly DESCRIPTION:Persons registered for VAT under art. 316 whose VAT period is the calendar quarter\nPeriod: Q3 2027\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/formulare/ 394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2027-11-01@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271101 DTEND;VALUE=DATE:20271102 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: September 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legis latie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-trimestrial-2027-11-01@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271101 DTEND;VALUE=DATE:20271102 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — quarterly DESCRIPTION:SAF-T filers whose VAT period is the quarter\, the half-year o r the year\, and taxpayers in scope who are not registered for VAT at all \nPeriod: Q3 2027\nSource: Agenția Națională de Administrare Fiscală (ANA F) — https://static.anaf.ro/static/10/Anaf/legislatie/OPANAF_1783_2021.pd f\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-trimest rial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2027-11-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271116 DTEND;VALUE=DATE:20271117 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: October 2027\nSource: Agenția Națională de Admi nistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislati e/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2027-11-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: October 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/f ormulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2027-11-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: October 2027\nSource: Agenția N ațională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/1 0/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2027-11-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: October 2027\nSource: A genția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/ static/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fisca le_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2027-11-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: October 2027\nS ource: Agenția Națională de Administrare Fiscală (ANAF) — https://static. anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verifie d: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2027-12-02@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271202 DTEND;VALUE=DATE:20271203 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Octob er 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https ://static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast v erified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2027-12-02@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271202 DTEND;VALUE=DATE:20271203 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: October 2027\nSource: Agenția Națională de Ad ministrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legisla tie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2027-12-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271216 DTEND;VALUE=DATE:20271217 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: November 2027\nSource: Agenția Națională de Adm inistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislat ie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2027-12-21@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271221 DTEND;VALUE=DATE:20271222 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: November 2027\nSource: Agenția Național ă de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/ formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2027-12-21@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271221 DTEND;VALUE=DATE:20271222 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: November 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/ 10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2027-12-27@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: November 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro /static/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fisc ale_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2027-12-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271230 DTEND;VALUE=DATE:20271231 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Novem ber 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — http s://static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2027-12-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: November 2027\nSource: Agenția Națională de A dministrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legisl atie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2027-12-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: November 2027\n Source: Agenția Națională de Administrare Fiscală (ANAF) — https://static .anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verifi ed: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2028-01-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280116 DTEND;VALUE=DATE:20280117 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: December 2027\nSource: Agenția Națională de Adm inistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislat ie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2028-01-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: December 2027\nSource: Agenția Național ă de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/ formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-trimestrial-2028-01-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — quarterly DESCRIPTION:VAT-registered persons whose previous-year turnover (taxable\, exempt with credit and out-of-scope with credit) did not exceed EUR 100\ ,000\, converted at the BNR rate for 31 December\, and who made no intra- EU acquisitions of goods in that year\nPeriod: Q4 2027\nSource: Agenția N ațională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/1 0/Anaf/formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-declaratie-cifra-afaceri-trimestriali-2028-01-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Romania: Declarație de mențiuni privind cifra de afaceri — quarter ly filers\, by 25 January DESCRIPTION:VAT-registered persons filing quarterly under art. 322(2) and (5) of the Fiscal Code\, except those asking to be removed from the VAT r egister to use the small-business exemption\nPeriod: 2027\nSource: Agenți a Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/stati c/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-declaratie-cifra- afaceri-trimestriali TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2028-01-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: December 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/ 10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2028-01-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: December 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro /static/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fisc ale_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2028-01-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Decem ber 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — http s://static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-trimestrial-2028-01-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — quarterly DESCRIPTION:Persons registered for VAT under art. 316 whose VAT period is the calendar quarter\nPeriod: Q4 2027\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/formulare/ 394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2028-01-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: December 2027\nSource: Agenția Națională de A dministrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legisl atie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-trimestrial-2028-01-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — quarterly DESCRIPTION:SAF-T filers whose VAT period is the quarter\, the half-year o r the year\, and taxpayers in scope who are not registered for VAT at all \nPeriod: Q4 2027\nSource: Agenția Națională de Administrare Fiscală (ANA F) — https://static.anaf.ro/static/10/Anaf/legislatie/OPANAF_1783_2021.pd f\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-trimest rial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-ue-2028-01-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS Union sch eme DESCRIPTION:Taxable persons using the Union OSS scheme with Romania as mem ber state of identification\, for intra-EU distance sales of goods\, cert ain domestic supplies by platforms and B2C services\nPeriod: Q4 2027\nSou rce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.an af.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-non-ue-2028-01-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Romania as member state of identification\nPeriod: Q4 2027\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https ://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLa st verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2028-01-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: December 2027\n Source: Agenția Națională de Administrare Fiscală (ANAF) — https://static .anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verifi ed: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ime-ue-raport-trimestrial-2028-01-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Romania: Raport trimestrial — EU cross-border small-enterprise exe mption DESCRIPTION:Romania-established taxable persons using the small-enterprise exemption in another member state (EX-suffix identification number)\, un der the EUR 100\,000 Union turnover ceiling\nPeriod: Q4 2027\nSource: Age nția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/st atic/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10 -07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ime-ue-raport-tri mestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2028-02-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280216 DTEND;VALUE=DATE:20280217 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: January 2028\nSource: Agenția Națională de Admi nistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislati e/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2028-02-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: January 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/f ormulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2028-02-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: January 2028\nSource: Agenția N ațională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/1 0/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2028-02-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: January 2028\nSource: A genția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/ static/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fisca le_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2028-02-29@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280229 DTEND;VALUE=DATE:20280301 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Janua ry 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https ://static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast v erified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2028-02-29@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280229 DTEND;VALUE=DATE:20280301 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: January 2028\nSource: Agenția Națională de Ad ministrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legisla tie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2028-02-29@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280229 DTEND;VALUE=DATE:20280301 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: January 2028\nS ource: Agenția Națională de Administrare Fiscală (ANAF) — https://static. anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verifie d: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2028-03-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280316 DTEND;VALUE=DATE:20280317 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: February 2028\nSource: Agenția Națională de Adm inistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislat ie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2028-03-27@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: February 2028\nSource: Agenția Național ă de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/ formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2028-03-27@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: February 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/ 10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2028-03-27@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: February 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro /static/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fisc ale_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2028-03-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280330 DTEND;VALUE=DATE:20280331 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: Febru ary 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — http s://static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2028-03-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: February 2028\nSource: Agenția Națională de A dministrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legisl atie/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2028-03-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: February 2028\n Source: Agenția Națională de Administrare Fiscală (ANAF) — https://static .anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verifi ed: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2028-04-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280416 DTEND;VALUE=DATE:20280417 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: March 2028\nSource: Agenția Națională de Admini strare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie/ Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2028-04-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: March 2028\nSource: Agenția Națională d e Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/for mulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-trimestrial-2028-04-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — quarterly DESCRIPTION:VAT-registered persons whose previous-year turnover (taxable\, exempt with credit and out-of-scope with credit) did not exceed EUR 100\ ,000\, converted at the BNR rate for 31 December\, and who made no intra- EU acquisitions of goods in that year\nPeriod: Q1 2028\nSource: Agenția N ațională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/1 0/Anaf/formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2028-04-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: March 2028\nSource: Agenția Naț ională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/ Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2028-04-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: March 2028\nSource: Age nția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/st atic/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fiscale _2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-ue-2028-04-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS Union sch eme DESCRIPTION:Taxable persons using the Union OSS scheme with Romania as mem ber state of identification\, for intra-EU distance sales of goods\, cert ain domestic supplies by platforms and B2C services\nPeriod: Q1 2028\nSou rce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.an af.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-non-ue-2028-04-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Romania as member state of identification\nPeriod: Q1 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https ://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLa st verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2028-04-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: March 2028\nSou rce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.an af.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ime-ue-raport-trimestrial-2028-04-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Romania: Raport trimestrial — EU cross-border small-enterprise exe mption DESCRIPTION:Romania-established taxable persons using the small-enterprise exemption in another member state (EX-suffix identification number)\, un der the EUR 100\,000 Union turnover ceiling\nPeriod: Q1 2028\nSource: Age nția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/st atic/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10 -07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ime-ue-raport-tri mestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2028-05-02@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280502 DTEND;VALUE=DATE:20280503 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: March 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https:/ /static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast ver ified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-trimestrial-2028-05-02@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280502 DTEND;VALUE=DATE:20280503 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — quarterly DESCRIPTION:Persons registered for VAT under art. 316 whose VAT period is the calendar quarter\nPeriod: Q1 2028\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/formulare/ 394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2028-05-02@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280502 DTEND;VALUE=DATE:20280503 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: March 2028\nSource: Agenția Națională de Admi nistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislati e/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-trimestrial-2028-05-02@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280502 DTEND;VALUE=DATE:20280503 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — quarterly DESCRIPTION:SAF-T filers whose VAT period is the quarter\, the half-year o r the year\, and taxpayers in scope who are not registered for VAT at all \nPeriod: Q1 2028\nSource: Agenția Națională de Administrare Fiscală (ANA F) — https://static.anaf.ro/static/10/Anaf/legislatie/OPANAF_1783_2021.pd f\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-trimest rial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2028-05-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280516 DTEND;VALUE=DATE:20280517 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: April 2028\nSource: Agenția Națională de Admini strare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie/ Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2028-05-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: April 2028\nSource: Agenția Națională d e Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/for mulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2028-05-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: April 2028\nSource: Agenția Naț ională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/ Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2028-05-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: April 2028\nSource: Age nția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/st atic/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fiscale _2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2028-05-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280530 DTEND;VALUE=DATE:20280531 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: April 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https:/ /static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast ver ified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2028-05-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: April 2028\nSource: Agenția Națională de Admi nistrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislati e/OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2028-05-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: April 2028\nSou rce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.an af.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2028-06-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280616 DTEND;VALUE=DATE:20280617 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: May 2028\nSource: Agenția Națională de Administ rare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie/Co d_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2028-06-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: May 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/formu lare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2028-06-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: May 2028\nSource: Agenția Națio nală de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/An af/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2028-06-26@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: May 2028\nSource: Agenț ia Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/stat ic/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fiscale_2 025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2028-06-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280630 DTEND;VALUE=DATE:20280701 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: May 2 028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://s tatic.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast verif ied: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2028-06-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280630 DTEND;VALUE=DATE:20280701 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: May 2028\nSource: Agenția Națională de Admini strare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie/ OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2028-06-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280630 DTEND;VALUE=DATE:20280701 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: May 2028\nSourc e: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf .ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2 026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2028-07-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280716 DTEND;VALUE=DATE:20280717 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: June 2028\nSource: Agenția Națională de Adminis trare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie/C od_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2028-07-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: June 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/form ulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-trimestrial-2028-07-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — quarterly DESCRIPTION:VAT-registered persons whose previous-year turnover (taxable\, exempt with credit and out-of-scope with credit) did not exceed EUR 100\ ,000\, converted at the BNR rate for 31 December\, and who made no intra- EU acquisitions of goods in that year\nPeriod: Q2 2028\nSource: Agenția N ațională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/1 0/Anaf/formulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2028-07-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: June 2028\nSource: Agenția Nați onală de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/A naf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2028-07-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: June 2028\nSource: Agen ția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/sta tic/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fiscale_ 2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2028-07-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: June 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https:// static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast veri fied: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-trimestrial-2028-07-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — quarterly DESCRIPTION:Persons registered for VAT under art. 316 whose VAT period is the calendar quarter\nPeriod: Q2 2028\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/formulare/ 394_OPANAF_77_2022.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-trimestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2028-07-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: June 2028\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie /OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-trimestrial-2028-07-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — quarterly DESCRIPTION:SAF-T filers whose VAT period is the quarter\, the half-year o r the year\, and taxpayers in scope who are not registered for VAT at all \nPeriod: Q2 2028\nSource: Agenția Națională de Administrare Fiscală (ANA F) — https://static.anaf.ro/static/10/Anaf/legislatie/OPANAF_1783_2021.pd f\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-trimest rial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-ue-2028-07-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS Union sch eme DESCRIPTION:Taxable persons using the Union OSS scheme with Romania as mem ber state of identification\, for intra-EU distance sales of goods\, cert ain domestic supplies by platforms and B2C services\nPeriod: Q2 2028\nSou rce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.an af.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-oss-non-ue-2028-07-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Romania: Declarație specială de TVA (formular 398) — OSS non-Union scheme DESCRIPTION:Taxable persons not established in the EU supplying services t o EU consumers\, with Romania as member state of identification\nPeriod: Q2 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https ://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLa st verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-oss-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2028-07-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: June 2028\nSour ce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.ana f.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ime-ue-raport-trimestrial-2028-07-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Romania: Raport trimestrial — EU cross-border small-enterprise exe mption DESCRIPTION:Romania-established taxable persons using the small-enterprise exemption in another member state (EX-suffix identification number)\, un der the EUR 100\,000 Union turnover ceiling\nPeriod: Q2 2028\nSource: Age nția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/st atic/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10 -07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ime-ue-raport-tri mestrial TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2028-08-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280816 DTEND;VALUE=DATE:20280817 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: July 2028\nSource: Agenția Națională de Adminis trare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie/C od_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2028-08-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: July 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/form ulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2028-08-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: July 2028\nSource: Agenția Nați onală de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/A naf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2028-08-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: July 2028\nSource: Agen ția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/sta tic/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fiscale_ 2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d394-lunar-2028-08-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280830 DTEND;VALUE=DATE:20280831 SUMMARY:Romania: Declarație informativă privind livrările/prestările și ac hizițiile pe teritoriul național (D394) — monthly DESCRIPTION:Every person registered for VAT under art. 316 whose VAT perio d is the month\, reporting domestic supplies and purchases\nPeriod: July 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https:// static.anaf.ro/static/10/Anaf/formulare/394_OPANAF_77_2022.pdf\nLast veri fied: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d394-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d406-saft-lunar-2028-08-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280831 DTEND;VALUE=DATE:20280901 SUMMARY:Romania: Declarație informativă D406 (SAF-T) — monthly DESCRIPTION:Companies and other taxpayers in scope of SAF-T (including non -residents holding a Romanian VAT number since 1 January 2025) whose VAT period is the month\; sole traders\, liberal professions and public insti tutions are exempt\nPeriod: July 2028\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie /OPANAF_1783_2021.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d406-saft-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2028-08-31@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280831 DTEND;VALUE=DATE:20280901 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: July 2028\nSour ce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.ana f.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-import-mecanism-special-315-3-2028-09-16@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280916 DTEND;VALUE=DATE:20280917 SUMMARY:Romania: Declarație specială de TVA lunară — special mechanism for imports (art. 315^3) DESCRIPTION:Persons presenting goods to customs on behalf of the consignee — couriers\, postal operators\, customs agents — who are authorised to u se the special mechanism for declaring and paying import VAT on consignme nts outside IOSS\nPeriod: August 2028\nSource: Agenția Națională de Admin istrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/legislatie /Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-import-mecanism-s pecial-315-3 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d300-lunar-2028-09-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280925 DTEND;VALUE=DATE:20280926 SUMMARY:Romania: Decont de taxă pe valoarea adăugată (D300) — monthly DESCRIPTION:Every person registered for VAT under art. 316 of the Fiscal C ode whose tax period is the calendar month — the default\, and compulsory where previous-year turnover exceeded EUR 100\,000 or any intra-EU acqui sition of goods was made\nPeriod: August 2028\nSource: Agenția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10/Anaf/fo rmulare/D300_OPANAF_174_2026.pdf\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d300-lunar TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d301-decont-special-2028-09-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280925 DTEND;VALUE=DATE:20280926 SUMMARY:Romania: Decont special de taxă (D301) DESCRIPTION:Persons not registered for VAT under art. 316 who owe Romanian VAT — on intra-EU acquisitions of goods\, as the customer liable under t he reverse charge\, or on new means of transport — and only for months in which the tax became chargeable\nPeriod: August 2028\nSource: Agenția Na țională de Administrare Fiscală (ANAF) — https://static.anaf.ro/static/10 /Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d301-decont-speci al TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-d390-vies-2028-09-25@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280925 DTEND;VALUE=DATE:20280926 SUMMARY:Romania: Declarație recapitulativă (D390 VIES) — EC Sales List DESCRIPTION:Persons registered under art. 316 or 317 making intra-EU suppl ies or acquisitions of goods\, B2B services to or from other member state s\, triangular supplies or call-off-stock movements — for each month in w hich such an operation became chargeable\nPeriod: August 2028\nSource: Ag enția Națională de Administrare Fiscală (ANAF) — https://static.anaf.ro/s tatic/10/Anaf/AsistentaContribuabili_r/Calendar/Calendar_obligatii_fiscal e_2025.htm\nLast verified: 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-d390-vies TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:ro-ioss-2028-09-30@lookuptax.com DTSTAMP:20261007T000000Z DTSTART;VALUE=DATE:20280930 DTEND;VALUE=DATE:20281001 SUMMARY:Romania: Declarație specială de TVA (formular 398) — IOSS import s cheme DESCRIPTION:Taxable persons\, or their intermediaries\, using the import s cheme for distance sales of goods imported in consignments up to EUR 150\ , with Romania as member state of identification\nPeriod: August 2028\nSo urce: Agenția Națională de Administrare Fiscală (ANAF) — https://static.a naf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm\nLast verified : 2026-10-07 URL:https://lookuptax.com/compliance-calendar/romania#ro-ioss TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR