- Romania’s National Agency for Fiscal Administration published the September 2026 fiscal calendar on 28 August 2026. [globalvatc…liance.com]
- VAT-related dates include 7, 10, 21, 25, and 30 September 2026, depending on the taxpayer’s reporting status or special regime. [globalvatc…liance.com]
- The principal periodic and special VAT return deadline is 25 September, while the One Stop Shop special VAT return is due on 30 September 2026. [globalvatc…liance.com]
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ANAF Sets the September Filing Schedule
The Romanian National Agency for Fiscal Administration, or ANAF, published its September 2026 fiscal calendar on 28 August. The calendar covers changes to VAT reporting periods, deregistration and special regimes, VAT collection-system notifications, periodic VAT returns, and the One Stop Shop return. [globalvatc…liance.com]
Quarterly VAT taxpayers making taxable intra-Community acquisitions in Romania must submit the declaration required to change to monthly VAT reporting by 7 September. Certain taxpayers may submit declarations to leave the VAT registration system by 10 September, and that date also applies to specified taxpayers entering or leaving the special VAT regime for farmers. [globalvatc…liance.com]
Taxpayers meeting the relevant conditions must submit notifications for entry into or exit from the VAT collection system by 21 September. Monthly, quarterly, semi-annual, and annual VAT returns, where applicable, together with special VAT returns, are due by 25 September. The special OSS VAT return is due by 30 September. [globalvatc…liance.com]
The calendar also places certain declarations relating to Romanian-source income of non-residents and specified categories of other income on 25 September, but those obligations are separate from the VAT return requirements and should be assessed independently. [globalvatc…liance.com]
Compliance Considerations
Businesses should verify the deadline applicable to each Romanian VAT registration rather than treating 25 September as the only relevant date. Quarterly taxpayers with intra-Community acquisitions may face an earlier change-of-period filing, while businesses using the VAT collection or OSS systems have additional deadlines. [globalvatc…liance.com]
Multinational groups should confirm that local tax calendars, ERP closing schedules, accounts-payable cutoffs, and VAT reconciliation controls reflect the applicable September dates. Any change from quarterly to monthly reporting should also be passed to the teams responsible for future VAT return frequency and payment calendars.
External resources
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