ANAF tax deadlines 2026: Complete calendar for PFA and SRL

The 2026 fiscal year comes with the same recurring obligations, plus a few important changes. This guide covers every deadline you need to know as a PFA (sole proprietorship) or SRL (limited liability company) in Romania.

Monthly deadlines

D300 declaration (VAT)

• Deadline: 25th of the following month
• Who: VAT-registered taxpayers (SRL and PFA registered for VAT)
• What’s needed: Consolidation of incoming and outgoing invoices

D100 declaration (taxes and contributions)

• Deadline: 25th of the following month
• Who: All employers
• What’s needed: Payroll calculation — social security (CAS), health insurance (CASS), and income tax

eFactura (electronic invoicing)

• Deadline: 5 calendar days from the date the invoice is issued
• Who: All B2B operators
• What’s needed: Invoice submission in XML format through SPV (ANAF’s virtual private space — the portal where businesses file declarations and upload documents)

Quarterly deadlines

SAF-T (D406)

• Deadline: Last day of the month following the quarter
• Who: Large and medium-sized taxpayers (starting 2026, small ones too)
• What’s needed: Full export of accounting data in ANAF’s (Romanian tax authority) standardized audit format

Annual deadlines

Single declaration (D212)

• Deadline: May 25, 2026
• Who: PFA, freelancers, and independent income earners
• What’s needed: Declaration of both estimated and actual income

Annual financial statements

• Deadline: 150 days after the end of the fiscal year (May 31, 2026)
• Who: All SRL entities
• What’s needed: Balance sheet, profit and loss statement

The most important thing about tax deadlines isn’t memorizing them — it’s having a system that won’t let you miss them. Whether it’s a calendar, an app, or a good accountant who sends reminders, make sure you’re not relying on your memory.