Tax obligations calendar December 2025

Tax obligations calendar December 2025

December comes with a reduced schedule and many holidays, so we encourage you to send us your documents in advance. We ensure that all declarations will be submitted correctly and on time, so that each of us can peacefully enjoy the Holidays. 

December 19, 2025
D100 – payment obligations to the state budget (taxes, interest, dividends, etc.). 
D112 – social contributions and income tax. 
D224 – salary/income for individuals from abroad. 
D300 – VAT return. 
D301 – special VAT return. 
D307 – VAT adjustments/regularizations. 
D311 – VAT collected for individuals with revoked VAT number. 
D208 – income tax on property transfer. 

December 22, 2025
Submission of notifications for entry/exit from the VAT collection system: forms 010, 016, 020, 040, 070, 700.

December 29, 2025
D390 VIES – intra-community supplies/purchases/services.

December 30, 2025
D394 for the previous period (for VAT payers).

December 31, 2025
D406 – SAF-T for large taxpayers (certain sections). 
D216 – special tax on high-value real estate/movable goods. 
D397 – alternative transportation activities through digital platforms.
D398 – special VAT declaration 

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