Romania’s National Agency for Fiscal Administration published its September 2026 fiscal calendar on 28 August 2026, setting out several VAT registration and reporting deadlines for taxpayers.
The main VAT-related dates are:
7 September: Quarterly VAT taxpayers that make taxable intra-Community acquisitions in Romania must submit the required declaration to change their VAT reporting period and become monthly VAT taxpayers.
10 September: Certain taxpayers may submit declarations to leave the VAT registration system. The same date applies to specified taxpayers entering or leaving the special VAT regime for farmers.
21 September: Taxpayers subject to the applicable conditions must submit notifications to enter or leave the VAT collection system.
25 September: The deadline applies to monthly, quarterly, semi-annual and annual VAT returns, as applicable, as well as special VAT returns.
30 September: The special VAT return under the One Stop Shop framework is due.
The 25 September calendar also covers specified tax declarations concerning Romanian-source income of nonresidents and income including dividends, interest, pensions and transfers of real estate.
Source: static.anaf.ro
Published on September 02, 2026