Q1 2026 Tax Declarations — Calendar, Deadlines and Updates

Q1 2026 tax calendar — key deadlines

The first quarter of 2026 brings a loaded tax calendar. The most important filing and payment deadlines are concentrated around the 25th of each month, but there are special deadlines that taxpayers need to monitor closely.

January 2026

• January 20 — D100 (corporate/income tax quarterly for Q4 2025)
• January 25 — D300 (monthly VAT December 2025), D112 (December contributions)
• January 31 — D394 (suppliers/customers Q4 2025), Single Declaration (annual PFA)

February 2026

• February 25 — D300 (January VAT), D112 (January contributions)
• February 28 — D406 (monthly SAF-T for large taxpayers)

March 2026

• March 25 — D300 (February VAT), D112 (February contributions), D100 (February corporate tax for quarterly payment)
• March 31 — D406 (February SAF-T), Revisal update

Q1 2026 tax legislative updates

Main Tax Code modifications applicable from 2026 include:

• Micro-enterprise tax — flat 1% rate for turnover under 500,000 EUR
• VAT — new rules for cross-border digital services and online platforms
• Corporate tax — extended deductibility for R&D expenses (150%)
• Dividend tax — maintained at 8% with possible reduction to 5% from Q3 2026
• SAF-T — extension to companies with turnover over 50 million lei

D406 (SAF-T) — the expanding obligation

Standard Audit File for Tax (SAF-T) is the most important electronic reporting obligation introduced in recent years. From 2026, the categories of obligated taxpayers have expanded significantly. Check whether your entity falls under the new thresholds and prepare in advance.

Compliance recommendations

1. Verify correct entity classification (micro, small, medium, large) — thresholds changed
2. Update accounting software to SAF-T 2026 compatible version
3. Monthly reconcile electronic invoices with accounting (e-Invoice vs Registers)
4. Monitor SPV account for ANAF notifications and individual deadlines
5. Maintain electronic records of all special deductions (R&D, sponsorships)

Need specialized 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.