Which tax returns does a dormant Romanian SRL still have to file?
No activity does not mean no obligations. An SRL that issued no invoices files the same returns as an active one, just filled in with zeros. The only way to stop them is temporary inactivity registered with the trade register and ANAF.
Short answer
- A dormant SRL files D101 (profit or micro-enterprise tax), D406 SAF-T and the annual accounts, all at zero.
- If VAT-registered, it also files D300 at every deadline, even with no transactions.
- If it has employees or active contracts, it also files D112, regardless of the absence of income.
- The obligations are suspended only through temporary inactivity registered at the trade register and declared to ANAF, for at most 3 years.
- Failing to file zero returns brings fines and, after six consecutive months, the risk of being declared fiscally inactive ex officio.
What the law says
- The filing obligation exists independently of a taxable base: the return is due even when the result is zero.
- The annual accounts are filed with the Ministry of Finance on the usual deadlines, even if every line is zero.
- Temporary inactivity is registered at the trade register for up to 3 years and declared separately to ANAF.
- During declared temporary inactivity the company stops filing tax returns but must still file financial statements.
- Being declared fiscally inactive ex officio has serious consequences, including loss of VAT deduction rights for partners invoicing the company.
What is filed and what is not
Dormant SRL: obligations by situation
| Return | Dormant but fiscally active | Temporary inactivity registered |
|---|---|---|
| D101 — annual tax | Yes, at zero | No |
| D300 — VAT return | Yes, if VAT-registered | No |
| D112 — payroll contributions | Yes, if employment contracts are active | No |
| D406 — SAF-T | Yes, at zero, on the applicable deadline | No |
| Annual accounts | Yes | Yes — still mandatory |
Practical examples
- An SRL set up in 2025 that never started trading files a zero D101, a zero D406 and the accounts in 2026 — three obligations, no income.
- An SRL that stayed VAT-registered files a zero D300 every quarter; deregistering from VAT stops that obligation.
- An SRL entering temporary inactivity in March files for January to March and stops from the date the entry is registered.
Common mistakes
- Assuming that no activity automatically suspends filings: there is no automatic exemption, only the one obtained by registering inactivity.
- Registering inactivity at the trade register but not declaring it to ANAF — the returns stay expected and fines accrue.
- Forgetting the annual accounts, which stay mandatory even during temporary inactivity.
- Leaving the company VAT-registered for no reason, which adds four or twelve zero returns a year.
How 4conta helps
For a dormant company, 4conta keeps the filing calendar running and submits the zero returns at every deadline through the ANAF private-space integration. You do not have to remember that D406 falls on a different date than D101.
If you move into temporary inactivity, the system marks the date the obligations stop and keeps the annual accounts in the calendar, being the one obligation that remains.