Which tax returns does a Romanian SRL file every month?
No Romanian SRL files all of the returns below. What you file depends on three things: whether you have employees, whether you are VAT-registered, and whether you have intra-community transactions.
Short answer
- If you have at least one employee or a contracted director, you file D112 by the 25th of the following month.
- If you are VAT-registered with a monthly tax period, you file the D300 VAT return by the 25th of the following month.
- The D394 informative return is due by the 30th of the month following the reporting period.
- D390 is due by the 25th, but only if you had intra-community transactions that month.
- D406 (SAF-T) is due by the last calendar day of the following month for taxpayers on monthly filing.
- When a deadline falls on a non-working day, it moves to the next working day.
The monthly calendar, by return
Usual monthly deadlines for a Romanian SRL
| Return | Deadline | Who files it |
|---|---|---|
| D112 — payroll contributions and tax | 25th of the following month | Any employer, including one with a single salaried director |
| D300 — VAT return | 25th of the month following the tax period | VAT-registered persons |
| D390 — recapitulative statement | 25th of the following month | Only if there were intra-community transactions |
| D394 — informative statement | 30th of the month following the reporting period | VAT-registered persons |
| D406 — SAF-T | Last calendar day of the following month | Double-entry taxpayers on monthly filing |
What is not monthly, though it looks like it
- The VAT tax period can be quarterly: D300 and D394 are then filed after the quarter closes, not monthly.
- D406 also has a quarterly variant, aligned with the VAT tax period.
- D101, the annual profit tax return, is filed once a year.
- The electronic invoice has no monthly deadline: it is transmitted within 5 working days of issue.
Common mistakes
- Skipping D112 in months with no actual salary payment — the filing obligation exists regardless of payment.
- Confusing the D394 deadline (30th) with the D300 one (25th) and filing everything on one date.
- Filing a nil D390 in months without intra-community transactions, when it should not be filed at all.
- Assuming a deadline shifts automatically because it fell on a Saturday, without checking the next working day.
How 4conta helps
4conta builds the filing calendar from the company's actual profile — employees, VAT tax period, intra-community transactions — so it does not show deadlines for returns you do not owe. The next-working-day rule is applied automatically.
Every return is built from the same ledger entries as the trial balance and the annual accounts, so the reported figure and the accounting figure cannot drift apart.