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Tax Calendar | Romania

2018
Monthly tasks for you
Not necessarily tax related

#accacelife
www.accace.com
www.accace.ro
January 2018

January
VAT
09 - Submission of amendments return regarding the change of the VAT reporting period to be submitted by tax payers
which report VAT on a quarterly basis and perform an EU acquisition (form 092)

15
Intrastat
- Submission of Intrastat returns

VAT
- Communication of the temporary VAT pro-rate applicable for 2018 and the computation method
- Submission of the VAT return (form 300)
- Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
- Submission of the special VAT return (form 301)
- Submission of the return regarding the amounts resulting from VAT adjustments (form 307)
- Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
- Submission of the statement regarding the turnover obtained by the tax payers which use the quarter as a VAT
reporting period and did not perform any EU acquisitions in 2017 (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 and the nominal list of the insured individuals (form 112)

Dividend tax
- Payment of dividend tax due in relation to distributed and approved dividends but unpaid to shareholders by the end of 2017

25 Clawback tax
- Payment of the clawback tax for the 4th quarter 2017

VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394)

30 Withholding taxes, income tax, social contributions and other taxes


- Submission of the return regarding the estimated revenue (form 220)

31
Corporate Tax
- Submission of the return regarding the change of the submission/payment method of the corporate tax (form 012)
Learn a magic trick

#accacelife
www.accace.com
www.accace.ro
February 2018

February
VAT
07 - Submission of amendments return regarding the change of the VAT reporting period to be submitted
by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

15 Intrastat
- Submission of Intrastat returns

VAT
- Submission of the VAT return (form 300)
- Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
- Submission of the special VAT return (form 301)
- Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
- Submission of the return regarding the amounts resulting from VAT adjustments (form 307)

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 and the nominal list of the insured individuals (form 112)

Corporate Tax
26 - Submission and payment of the corporate tax due for 2017 by not for profit organisations and tax payers
which obtain revenue from grains, technical plants etc. (form 101)

VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394)

Withholding taxes, income tax, social contributions and other taxes


- Submission of the informative return regarding the withholding taxes in 2017 detailed per each beneficiary (form 205)
- Submission of the informative return regarding the withholding taxes relating to payments towards non-residents in 2017

28 Financial statements
- Payment of tax for representative offices (1st installment)
Dance to your favourite song

#accacelife
www.accace.com
www.accace.ro
March 2018

March
VAT
07 - Submission of amendments return regarding the change of the VAT reporting period to be submitted
by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

15 Intrastat
- Submission of Intrastat returns

VAT
- Submission of the VAT return (form 300)
- Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
- Submission of the special VAT return (form 301)
- Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
- Submission of the return regarding the amounts resulting from VAT adjustments (form 307)

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 and the nominal list of the insured individuals
(form 112)

26 Corporate tax
- Submission and payment of the corporate tax due for 2017 (form 101)

30 VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
Do a photo shooting

#accacelife
www.accace.com
www.accace.ro
April 2018

April
VAT

06
- Submission of amendments return regarding the change of the VAT reporting period to be submitted
by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

16
Intrastat
- Submission of Intrastat returns

VAT
- Submission of the VAT return (form 300)
- Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
- Submission of the special VAT return (form 301)
- Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
- Submission of the return regarding the amounts resulting from VAT adjustments (form 307)

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 and the nominal list of the insured individuals
(form 112)

25 Corporate Tax
- Payment of the corporate tax due for the 1st quarter of 2018

30
VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394
Wake up 30 minutes
earlier and make yourself
a really tasty breakfast

#accacelife
www.accace.com
www.accace.ro
May 2018

May
02 Financial statements
- Submission of the 2017 financial statements by state institutions and not for profit organizations

VAT
08 - Submission of amendments return regarding the change of the VAT reporting period to be submitted
by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

15
Intrastat
- Submission of Intrastat returns

VAT
- Submission of the VAT return (form 300)
- Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
- Submission of the special VAT return (form 301)
- Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
- Submission of the return regarding the amounts resulting from VAT adjustments (form 307)

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 and the nominal list of the insured individuals (form 112)

Clawback tax
- Payment of the clawback tax for the 1st quarter 2018

25 GDPR
- The entry into force of the General Data Protection Regulation (GDPR)

30 VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394)

31 Financial statements
- Submission of the 2017 financial statements
Improve your handwriting

#accacelife
www.accace.com
www.accace.ro
June 2018

June
VAT

08 - Submission of amendments return regarding the change of the VAT reporting period to be submitted
by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

15
Intrastat
- Submission of Intrastat returns

VAT
- Submission of the VAT return (form 300)
- Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
- Submission of the special VAT return (form 301)
- Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
- Submission of the return regarding the amounts resulting from VAT adjustments (form 307)

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 and the nominal list of the insured individuals
(form 112)

25 Financial statements
- Payment of tax for representative offices (1st installment)
Buy a dressy outfit

#accacelife
www.accace.com
www.accace.ro
July 2018

July
02 VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394) - for the previous month

VAT
- Submission of amendments return regarding the change of the VAT reporting period to be submitted
06 by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

16
Intrastat
- Submission of Intrastat returns

VAT
- Submission of the VAT return (form 300)
- Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
- Submission of the special VAT return (form 301)
- Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
- Submission of the return regarding the amounts resulting from VAT adjustments (form 307)

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 and the nominal list of the insured individuals
(form 112)

25
Corporate tax
- Payment of the corporate tax due for the 2nd quarter of 2018

30 VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
Delete apps you
don’t need anymore

#accacelife
www.accace.com
www.accace.ro
August 2018

August
VAT

07 - Submission of amendments return regarding the change of the VAT reporting period to be submitted
by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

Intrastat
- Submission of Intrastat returns

16 Financial statements
- Submission of mid-year accounting statements for the period January – June 2018

VAT
- Submission of the VAT return (form 300)
- Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
- Submission of the special VAT return (form 301)
- Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
- Submission of the return regarding the amounts resulting from VAT adjustments (form 307)

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)
27 - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals
(form 112)

30 VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
Wish someone a great day

#accacelife
www.accace.com
www.accace.ro
September 2018

September
VAT
07 - Submission of amendments return regarding the change of the VAT reporting period to be submitted
by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

17
Intrastat
- Submission of Intrastat returns

VAT
- Submission of the VAT return (form 300)
- Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
- Submission of the special VAT return (form 301)
- Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
- Submission of the return regarding the amounts resulting from VAT adjustments (form 307)

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)

25 - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals
(form 112)
Go to a concert

#accacelife
www.accace.com
www.accace.ro
October 2018

October
01 VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394) - for the previous month

VAT
05 - Submission of amendments return regarding the change of the VAT reporting period to be submitted
by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

15 Intrastat
- Submission of Intrastat returns

VAT
- Submission of the VAT return (form 300)
- Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
- Submission of the special VAT return (form 301)
- Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
- Submission of the return regarding the amounts resulting from VAT adjustments (form 307)

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 and the nominal list of the insured individuals
(form 112)

25 Corporate tax
- Payment of the corporate tax due for the 3rd quarter of 2018

30
VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
Set a goal that will motivate you
to get up in the morning

#accacelife
www.accace.com
www.accace.ro
November 2018

November
07 VAT
- Submission of amendments return regarding the change of the VAT reporting period to be submitted
by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

15
Intrastat
- Submission of Intrastat returns

VAT
- Submission of the VAT return (form 300)
- Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
- Submission of the special VAT return (form 301)
- Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
- Submission of the return regarding the amounts resulting from VAT adjustments (form 307)

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 and the nominal list of the insured individuals
(form 112)

26 Clawback tax
- Payment of the clawback tax for the 3rd quarter 2018
Test drive your dream car

#accacelife
www.accace.com
www.accace.ro
December 2018

December
03 VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394) - for the previous month

VAT

07 - Submission of amendments return regarding the change of the VAT reporting period to be submitted
by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

Intrastat
17 - Submission of Intrastat returns

VAT
- Submission of the VAT return (form 300)
- Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
- Submission of the special VAT return (form 301)
- Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
- Submission of the return regarding the amounts resulting from VAT adjustments (form 307)

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 and the nominal list of the insured individuals
(form 112)

21 Corporate tax
- Payment of the corporate tax due for the 4th quarter of 2018

03.01.2019 VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
Go have a party with your friends

#accacelife
www.accace.com
www.accace.ro
About Accace

With more than 550 professionals, over 2000 international companies as customers and branches
in 13 countries, Accace counts as one of the leading outsourcing and advisory services providers in
Central and Eastern Europe.
Accace offices are located in the Czech Republic, Hungary, Poland, Romania, Slovakia, Ukraine,
Bosnia and Herzegovina, Croatia, Germany, Macedonia, Montenegro, Serbia and Slovenia.
Locations in other European countries and globally are covered via Accace’s trusted network of partners.

More about us: www.accace.com | www.accace.ro


E-mail: romania.office@accace.com
What is your next challenge?

#accacelife
www.accace.com
www.accace.ro