Romanian Tax Authority Sets 2026 VAT Return Frequency Notification Deadlines and Criteria for Businesses

• The Romanian Tax Authority issued guidance on 2026 VAT return frequency notification deadlines.
• Quarterly filers who made intra-Community acquisitions in December 2025 or exceeded €100,000 turnover in 2025 must switch to monthly reporting and notify by 15 January 2026.
• Quarterly filers not meeting these criteria can continue quarterly filing and must notify by 26 January 2026.
• Monthly filers eligible to switch to quarterly (no intra-Community acquisitions in 2026 and 2025 turnover below €100,000) must also notify by 26 January 2026.
• Clear deadlines and criteria are set to ensure proper VAT reporting frequency notifications for 2026.

Source: fintua.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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