The Romanian National Agency for Fiscal Administration (ANAF) published the tax registration and filing deadlines applicable in January 2026. The announcement sets out key dates for VAT-related registrations, VAT returns, social contributions, withholding tax, and One-Stop-Shop (OSS) filings.
The deadlines apply to different categories of taxpayers depending on their VAT status, transaction profile, and reporting obligations.
Key January 2026 deadlines
The following deadlines apply during January 2026:
- 13 January 2026
- Filing obligations for quarterly VAT taxpayers that carried out intra-Community acquisitions in Romania.
- Transition of these taxpayers to monthly VAT reporting.
- 20 January 2026
- Registration or deregistration for the VAT collection system for eligible VAT taxpayers.
- Filing of VAT declarations by quarterly VAT taxpayers with no intra-Community acquisitions.
- 26 January 2026
- Filing of declarations related to December 2025 mandatory social contributions, withholding tax, and income tax.
- Submission of monthly, quarterly, semi-annual, and annual VAT returns, including special VAT returns for December 2025.
- 31 January 2026
- Filing of One-Stop-Shop (OSS) VAT returns.
Source: anaf.ro