Tax Calendar | Romania 2018

Monthly tasks for youNot necessarily tax related

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January 2018

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)

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

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)

Withholding taxes, income tax, social contributions and other taxes- Submission of the return regarding the estimated revenue (form 220)

Corporate Tax- Submission of the return regarding the change of the submission/payment method of the corporate tax (form 012)

09

15

25

30

January

31

Learn a magic trick

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February 2018

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)

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- 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

Financial statements- Payment of tax for representative offices (1st installment)

07

15

26

February

28

Dance to your favourite song

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March 2018

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)

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

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

07

15

26

March

30

Do a photo shooting

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April 2018

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)

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

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

06

16

25

April

30

Wake up 30 minutes earlier and make yourself

a really tasty breakfast

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May 2018

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

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)

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

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

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

Financial statements- Submission of the 2017 financial statements

0208

15

25

30

May

31

Improve your handwriting

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June 2018

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)

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)

Financial statements- Payment of tax for representative offices (1st installment)

08

15

25

June

Buy a dressy outfit

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July 2018

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 by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

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

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

02

0616

25

July

30

Delete apps you don’t need anymore

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August 2018

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)

Intrastat- Submission of Intrastat returns

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

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

07

16

27

August

30

Wish someone a great day

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September 2018

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)

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)

07

17

25

September

Go to a concert

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October 2018

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 by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

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

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

01

05

15

30

25

October

Set a goal that will motivate you to get up in the morning

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November 2018

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)

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 3rd quarter 2018

07

15

26

November

Test drive your dream car

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December 2018

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 by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

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

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

03

07

17

21

December

03.01.2019

Go have a party with your friends

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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.roE-mail: romania.office@accace.com

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