2026 ANAF Tax Calendar — all monthly, quarterly, and annual deadlines
Complete guide to ANAF (the Romanian tax authority) deadlines for 2026: D300, D394, D390, D112, e-Factura, e-Transport, SAF-T (D406), annual balance sheets, and corporate tax. Plus monthly check-lists for accountants and operators.
Bogdan Minoiu — Founder Azuvio · 2026-04-02 · 9 min · ERP & Operations
Why an accurate tax calendar matters
In 2026, ANAF (the Romanian tax authority) has tightened the rules: e-Factura is mandatory for B2B and B2C, e-Transport covers all intra-community deliveries, and SAF-T (D406) applies to all large and medium-sized companies. A missed deadline means fines ranging from 1,000 to 50,000 RON and — more seriously — a tax audit covering the last 5 years.
This article is the guide you keep open on your second monitor: deadlines, frequencies, forms, and penalties.
MONTHLY Deadlines (due by…)
Day 10:
e-Factura — maximum submission term for each B2B/B2C invoice in RO e-Factura: 5 business days from issuance (or the due date if closer). For invoices dated 1st-5th of the month, the actual deadline is ~10th.
Day 25:
D300 — VAT return (monthly) — filing + VAT payment
D112 — unified declaration for social contributions and income tax (salaries) — filing + payment
D100 — budget payment obligations (quarterly corporate tax for monthly filers)
D097 — Value Added Tax — EU operations
Day 30:
D394 — summary declaration of domestic sales/purchases (all VAT payers)
D390 — VIES summary statement for intra-community sales/purchases
D406 (SAF-T) — Standard Audit File for Tax for large and medium companies (reporting month = previous month)
QUARTERLY Deadlines
25th of the month following the quarter (April 25 / July 25 / October 25 / January 25):
D300 — for quarterly VAT payers
D100 — corporate income tax (quarterly payers) or micro-enterprise income tax
D101 — corporate income tax (estimated quarterly)
ANNUAL Deadlines
March 25, 2026: D205 — information statement on withholding tax (dividends, copyrights)
May 25, 2026: D101 — annual corporate income tax declaration (firms with financial year = calendar year)
May 31, 2026: Annual Balance Sheet + Profit and Loss Statement — submission to ANAF + ONRC (the Romanian Trade Register)
July 25, 2026: D200 — personal income tax declaration (sole traders, rental income, copyrights)
e-Factura 2026 Calendar (most forgotten details)
B2B + B2C: mandatory for all VAT payers, regardless of size
Deadline: 5 business days from issuance; non-compliant invoices → 1,000-10,000 RON fine + tax invalidation
Non-VAT micro-enterprises: obligation since July 1, 2025 (already active in 2026)
Simplified invoices (converted tax receipts): included from 2026
e-Transport 2026 Calendar
All intra-community deliveries: mandatory declaration with UIT code before departure
Annex 1 goods, >500 kg or >10,000 RON: mandatory declaration for domestic transport
Penalties: 10,000-50,000 RON + confiscation of the value of goods for transport without UIT
SAF-T (D406) in 2026
Large companies (above ANAF thresholds): obligation active since 2022
Medium companies: obligation active since January 1, 2025
Small companies: expected obligation from January 1, 2026 — be prepared
Frequency: monthly, by the 30th of the following month
Monthly check-list for your team
Week 1 (1st-7th of the month): ensure all issued invoices are in e-Factura, perform bank reconciliation for the previous month, check e-Factura receipt status.
Week 2 (8th-14th): prepare D100, D112 (salaries), verify all delivery notes have a UIT e-Transport code.
Week 3 (15th-22nd): prepare D300 (VAT return), cross-check issued invoices vs. invoices accepted in SPV (Virtual Private Space).
Week 4 (23rd-30th): file D300, D112, D100 (by the 25th); prepare + file D394, D390 (by the 30th); generate D406 SAF-T (for the previous month).
How Azuvio automates this calendar
Azuvio does not replace your accountant and does not substitute SmartBill, Oblio, or Saga — but it eliminates manual labor for data extraction and consolidation:
e-Factura: automatic submission from OMS/ERP in <60 seconds from invoice issuance
e-Transport: XML generation and automatic UIT retrieval upon WMS dispatch confirmation
D394 pre-build: data extraction grouped by VAT ID, partner cross-check, XML export
D406 SAF-T: automatic extraction from ERP + ANAF schema validation
Alerting: email notifications 5 days, 2 days, and 1 day before every deadline
See details on the ANAF Fiscal Hub page.
The 3 mistakes that most often trigger ANAF audits
1. D394 discrepancies between partners — ANAF performs automatic cross-checks. Systematic differences over 1,000 RON = almost guaranteed audit.
2. Invoices issued but not submitted to e-Factura — the ANAF system monthly generates a list of "missing" invoices reported by the buyer but not submitted by the supplier → automatic notification.
3. Transport without UIT for Annex 1 goods — Police and ANAF perform frequent roadside checks; transport without UIT = fine + immediate goods confiscation.
Conclusion
The ANAF tax calendar in 2026 is dense but predictable. With a system that automatically extracts and validates data (Azuvio + your accounting ERP), 90% of the monthly work becomes click-and-go. The remaining 10% — interpretation and decisions — stays where it belongs: with your accountant. See how it works in practice on the Azuvio Fiscal Hub, then explore the 2026 ANAF SPV Guide for all authentication and API connection details.