TAX CALENDAR

ROMANIA
 2017 09 Mo.
VAT

- Submission of amendments return regarding the change of the

January VAT reporting period - Form 092

Su Mo Tu We Th Fr Sa
16 Mo.
Intrastat

- Submission of Intrastat returns

25 VAT

We. - Communication of the temporary VAT pro-rate applicable for 2017 and the
computation method
- Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
- Submission of the statement regarding the turnover- Form 094

Withholding taxes, income tax, social contributions and other taxes

- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112

Dividend tax
- Payment of dividend tax due in relation to distributed and approved dividends but unpaid
to shareholders by the end of 2016

30 Mo.
VAT

- Submission of the informative return regarding the domestic supplies and

acquisitions - Form 394

31 Tu.
Corporate tax

- Submission of the return regarding the change of the submission/payment method of the
corporate tax Form 012
Withholding taxes, income tax, social contributions and other taxes
- Submission of the return regarding the estimated revenue - Form 220
 2017 07 VAT

February Tu. - Submission of amendments return regarding the change of the

VAT reporting period - Form 092
Su Mo Tu We Th Fr Sa

15 We.
Intrastat

- Submission of Intrastat returns

27 Mo.
VAT

- Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311

Clawback tax
- Payment of the clawback tax for the 4th quarter 2016

Withholding taxes, income tax, social contributions and other taxes

- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112

Corporate tax
- Submission and payment of the corporate tax by not for profit organisations - Form 101

28 Tu.
VAT

- Submission of the informative return regarding the domestic supplies and

acquisitions - Form 394
Tax on representative office
- Submission of the return regarding the tax due for representative offices

Withholding taxes, income tax, social contributions and other taxes

- Submission of the informative return regarding the withholding taxes relating to payments towards
non-residents in 2016
- Submission of the return regarding the estimated revenue - Form 205
 2017 07 VAT

Tu. - Submission of amendments return regarding the change of the

March
VAT reporting period - Form 092

Su Mo Tu We Th Fr Sa 15 We.
Intrastat

- Submission of Intrastat returns

27 Mo.
VAT

- Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311

Withholding taxes, income tax, social contributions and other taxes

- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112

Corporate tax
- Submission and payment of the corporate tax due for 2016 - Form 101

30
Th.
VAT

- Submission of the informative return regarding the domestic supplies and

acquisitions - Form 394
 2017 07 VAT

Fr. - Submission of amendments return regarding the change of the

April VAT reporting period - Form 092

Su Mo Tu We Th Fr Sa 18 Tu.
Intrastat

- Submission of Intrastat returns

25 Tu.
VAT

- Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311

Withholding taxes, income tax, social contributions and other taxes

- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112

Corporate tax
- Payment of the corporate tax due for the first quarter of 2017
 2017 02/30Tu./Tu.
VAT

- Submission of the informative return regarding

May the domestic supplies and acquisitions - Form 394

Financial statements
Su Mo Tu We Th Fr Sa

02/Mo. - Submission of the 2016 financial statements by state institutions and

not for profit organisations

30/Mo. - Submission of the 2016 financial statements

08 Mo.
VAT

- Submission of amendments return regarding the change of the

VAT reporting period - Form 092

15 Mo.
Intrastat

- Submission of Intrastat returns

25 Th.
VAT

- Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311

Clawback tax
- Payment of the clawback tax for the 1st quarter 2017

Withholding taxes, income tax, social contributions and other taxes

- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
 2017 07 VAT

We. - Submission of amendments return regarding the change of the

June VAT reporting period - Form 092

Su Mo Tu We Th Fr Sa
15 Th.
Intrastat

- Submission of Intrastat returns

26 Mo.
VAT

- Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311
Tax on representative office
- Payment of tax for representative offices (1st installment)

Withholding taxes, income tax, social contributions and other taxes

- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112

30
Fr.
VAT
- Submission of the informative return regarding the domestic supplies and
acquisitions - Form 394
 2017 07 Fr.
VAT

- Submission of amendments return regarding the change of the

July VAT reporting period - Form 092

Su Mo Tu We Th Fr Sa 17 Mo.
Intrastat

- Submission of Intrastat returns

25 Tu.
VAT

- Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311

Withholding taxes, income tax, social contributions and other taxes

- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
Corporate tax
- Payment of the corporate tax due for the 2nd quarter of 2017

31
Mo.
VAT

- Submission of the informative return regarding the domestic supplies and

acquisitions - Form 394
 2017 07 Mo.
VAT

- Submission of amendments return regarding the change of the

August VAT reporting period - Form 092

Su Mo Tu We Th Fr Sa
16 We.
Intrastat

- Submission of Intrastat returns

Financial statements
- Submission of the half year financial statements

25 Fr.
VAT

- Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311

Clawback tax
- Payment of the clawback tax for the 2nd quarter 2017

Withholding taxes, income tax, social contributions and other taxes

- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112

30
We.
VAT

- Submission of the informative return regarding the domestic supplies and

acquisitions - Form 394
 2017 07 VAT

Th. - Submission of amendments return regarding the change of the

September VAT reporting period - Form 092

Su Mo Tu We Th Fr Sa
15 Fr.
Intrastat

- Submission of Intrastat returns

25 Mo.
VAT

- Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311

Withholding taxes, income tax, social contributions and other taxes

- Payment of withholding taxes related to payments of copy rights, prizes, non

residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
 2017 02/30 VAT

Mo./Mo. - Submission of the informative return regarding

October the domestic supplies and acquisitions - Form 394

Su Mo Tu We Th Fr Sa

06 Fr.
VAT

- Submission of amendments return regarding the change of the

VAT reporting period - Form 092

16 Mo.
Intrastat

- Submission of Intrastat returns

25 We.
VAT

- Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311

Corporate tax
- Payment of the corporate tax due for the 3rd quarter of 2017

Withholding taxes, income tax, social contributions and other taxes

- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
 2017 07 VAT

Tu. - Submission of amendments return regarding the change of the

November VAT reporting period - Form 092

Su Mo Tu We Th Fr Sa 15 We.
Intrastat

- Submission of Intrastat returns

27 Mo.
VAT

- Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311

Clawback tax
- Payment of the clawback tax for the 3rd quarter 2017

Withholding taxes, income tax, social contributions and other taxes

- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112
 2017 04 VAT

Mo. - Submission of the informative return regarding the domestic

December supplies and acquisitions - Form 394

Su Mo Tu We Th Fr Sa
08 Fr.
VAT

- Submission of amendments return regarding the change of the

VAT reporting period - Form 092

15 Fr.
Intrastat

- Submission of Intrastat returns

21 Th.
VAT

- Submission of the VAT returns: Form 300, 390 VIES, 301, 307, 311

Clawback tax
- Payment of the clawback tax for the 4th quarter 2016
Withholding taxes, income tax, social contributions and other taxes
- Payment of withholding taxes related to payments of copy rights, prizes, non
residents, other sources
- Submission of the return relating to taxes due to the consolidated state budget - Form 100
- Submission of the return relating to income tax and social security contributions - Form 112

Corporate tax
- Payment of the corporate tax due for the 4th quarter of 2017
Tax on representative office
- Payment of tax for representative offices (2nd installment)
About Accace

With more than 330 professionals and branches in 7 countries, Accace

counts as one of the leading outsourcing and advisory services
providers in Central and Eastern Europe.

During past years, while having more than 1400 international companies
as customers, Accace set in motion its strategic expansion outside
CEE to become a provider with truly global reach.

How may we help you?

www.accace.com | accace@accace.com

Are you also active on social media? Connect with us:

https://www.linkedin.com/company/accace
https://plus.google.com/+AccaceGlobalBratislava

https://www.facebook.com/Accace
https://twitter.com/Accace_Global