Tax Declarations 2026 — Complete Deadline Calendar

Meeting tax declaration deadlines is essential for avoiding penalties and fines. The 2026 fiscal calendar includes monthly, quarterly, and annual obligations varying by company type and tax regime.

Monthly declarations

• Declaration 112 (social contributions) — 25th of the following month
• Declaration 300 (VAT, if monthly payer) — 25th of the following month
• Declaration 390 (intra-community recapitulative) — 25th of the following month

Annual declarations

• Declaration 101 (annual corporate tax) — March 25
• Declaration 212 (PFA Single Declaration) — May 25
• Annual financial statements — 150 days from financial year end

Penalties for late filing

Late filing of tax declarations results in fines between 1,000 and 5,000 lei for legal entities, plus interest and late payment penalties.

Need professional tax consulting? The Geseidl Consulting Group team, CECCAR Prahova leader for 18 consecutive years, is ready to help. Discover our services or contact us for a free consultation.