On this page 5 sections
1Deadline calendar
- 31Dec 2026
Discount on capital increases
Last day with a 50% discount on the Official Gazette fee for SRLs raising their capital to 5,000 lei. Details
- 25Mar 2027
CAEN codes update to Rev. 3
Companies set up before 2025 must move their activities to CAEN Rev. 3 codes. Details
- 31Mar 2027
Local taxes, with a discount
Building, land and vehicle tax paid in full by this date may get a discount, depending on the town hall. The second instalment is due on 30 September.
- 25May 2027
Single tax return for 2026
PFAs, sole proprietorships and family businesses, as well as people with rental income or dividends, file the single return and pay 2026 tax and contributions. Details
- 30May 2027
Annual accounts for 2026
Companies file their annual financial statements within 150 days of the year end. Dormant companies file a shorter dormancy statement instead, with an earlier deadline. Details
- 18Dec 2027
Share capital of at least 5,000 lei
Existing SRLs with annual turnover above 400,000 lei must have share capital of at least 5,000 lei. Details
2Every month or quarter
- The company's tax returns (for example for taxes, payroll and VAT) are usually due by the 25th of the following month. Your accountant handles them.
- Micro-company tax is declared and paid quarterly, by the 25th of the month after the quarter.
- PFAs pay tax and contributions once a year, through the single return, by 25 May.
3When something changes in the company
- Beneficial owner: any change must be declared to the Trade Register within 15 days. Details.
- Director's mandate: check when it expires and extend it in time. See how.
- Registered office document: the rental or loan-for-use agreement must be valid. If it expires, renew it or move the office.
- New activities: add the CAEN code before you start. See how.
- Suspension lasts at most 3 years. Details.
Several changes to make? We put them in one file and our fee stays the same as for a single change.
4Frequently asked questions
When must CAEN codes be updated to Rev. 3?
By 25 March 2027, for companies set up before 2025.
When must share capital be raised to 5,000 lei?
By 18 December 2027, for existing SRLs with annual turnover above 400,000 lei. Until 31 December 2026 there's a 50% discount on the publication fee.
When is the single tax return due?
By 25 May of the year after the income was earned. For 2026 income, by 25 May 2027.
When are annual accounts due?
Annual financial statements are due within 150 days of the year end, so usually by the end of May.
How soon must a change of beneficial owner be declared?
Within 15 days of the change. Late filing can lead to a fine.
5Let's talk
Call us or message us on WhatsApp. We reply the same working day and the consultation is free.
Information updated in October 2026. Legislation changes often, so during the consultation we check exactly what applies in your case.