Not tax advice. Computation tools only. Have a professional review before filing.
openaccountants
tax-calendar/ro/ro-pfa-may-25
ROSelf-employed

PFA Annual Tax Declaration

Romanian annual tax declaration for PFA (Persoană Fizică Autorizată) — sole trader status.

Filing deadline

May 25, 2026

Country
Romania
Tax year
2025
Official
Tax authority

How to file

What people miss

  • CASS / CAS (health / pension contributions) — separate thresholds and rates
  • Real vs forfait taxation regime affects declaration structure

Prepare this return with open-source skills

These skills are in the OpenAccountants repo. Clone them into Claude, Cursor, or any AI agent and they handle the computation.

romania-vat-return.mdRO

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.

This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.

All Romania deadlinesGlobal calendar