Romania tax deadlines 2026.
Every individual and self-employed income tax deadline for Romania in 2026. Plus recurring VAT / GST / sales tax filings. Each deadline links to notes on how to file, what people miss, and matching open-source tax skills.
Annual deadlines
1 this yearOpen-source skills for Romania
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Add them to your AI agent and they handle the computation.
Use this skill whenever asked to prepare, review, or create a Romania VAT return (Declaratia 300 / D300 form) for any client. Trigger on phrases like "prepare VAT return", "do the VAT", "fill in D300", "create the return", "Romanian VAT", "TVA", or any request involving Romania VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill contains the complete Romania VAT classification rules, box mappings, deductibility rules, reverse charge treatment, SAF-T obligations, e-invoicing (RO e-Factura), and filing deadlines required to produce a correct return. ALWAYS read this skill before touching any Romanian VAT-related work.
Redirect — consolidated into romania-vat-return.md in this directory.
Use this skill whenever asked about Romanian self-employed social and health contributions (CAS/CASS). Trigger on phrases like "CAS Romania", "CASS Romania", "contribuții sociale PFA", "Declarația Unică", "pensie PFA", "Romanian social contributions", or any question about social/health insurance obligations for a self-employed client in Romania. Covers CAS 25% and CASS 10% on fixed tier bases tied to minimum gross wage multiples. ALWAYS read this skill before touching any Romania social contributions work.
Use this skill whenever asked about e-invoicing in Romania, RO e-Factura, ANAF electronic invoice system, SPV (Spațiul Privat Virtual), B2B e-invoice clearance model, UBL 2.1 Romania, CIUS-RO, XML invoice validation, or any question about issuing, transmitting, validating, or archiving electronic invoices under Romanian law. Trigger on phrases like "e-Factura", "RO e-Factura", "ANAF invoice", "SPV portal", "CIUS-RO", "B2B clearance Romania", "B2C e-invoice Romania", "OUG 115/2023", "EN 16931 Romania", or "invoice validation ANAF". ALWAYS read this skill before touching any Romania invoicing compliance work.
Use this skill whenever asked about Romanian income tax for self-employed individuals (PFA). Trigger on phrases like "how much tax do I pay", "Declarația Unică", "PFA tax", "norma de venit", "impozit pe venit", "CAS", "CASS", "self-employed tax Romania", or any question about filing or computing income tax for a self-employed or freelance client in Romania. ALWAYS read this skill before touching any Romanian income tax work.
Preparing a Romania return?
The OpenAccountants repo has verified, open-source tax computation skills. Clone and run them with your AI agent, then get an accountant to review.