VAT returns
VAT Returns in Romania: Which Forms, How Often, By When
Which VAT forms a Romanian SRL files, the period and the deadline, quiet months, corrections, refunds, fines and who may file.
By Mihai Dumitrescu, VAT and tax compliance lead · Reviewed by Ioana Marinescu, Accounting and reporting client lead · Updated 16 October 2026
Rules as in force on 14 October 2026.
Form 300 is due by the 25th of the month after each VAT period, and the VAT is paid by the same date.
A Romanian company registered for VAT under art. 316 files its VAT return, form 300, by the 25th of the month after each period and pays by the same date (art. 323(1), 326(1) Fiscal Code). It files monthly, or quarterly if last year's turnover stayed within EUR 100,000 and no intra-EU acquisition of goods was made (art. 322).
This guide is for owners of a VAT-registered Romanian SRL run from abroad. It sets out the Romanian VAT returns a company files, the period, the deadline, quiet months, corrections, refunds through the return, the sanctions and who may file, each rule with its article. The returns are filed inside the accounting contract: the service page on VAT registration and monthly returns in Romania describes that work. The guide states the rules; which period, regime or refund choice suits a company is decided with its accountant.
Which VAT returns does a Romanian company file?
A VAT-registered company files one main return and, depending on what it buys and sells, several companion statements. Form 300, the decont de taxă pe valoarea adăugată (VAT return), is the main one for every company registered under art. 316 (art. 323(1) Fiscal Code). A company that holds only the art. 317 code for intra-EU operations files form 301 instead. Forms 390, 394 and 311 and the OSS return each follow their own trigger.
| Form | Who files | Period | Deadline | Article |
|---|---|---|---|---|
| 300, decont de taxă pe valoarea adăugată (VAT return) | every company registered under art. 316 | each VAT period, month or quarter | the 25th of the following month | art. 323(1) Fiscal Code |
| 301, decont special de taxă (special VAT return) | a company holding only an art. 317 code | only periods with intra-EU acquisitions of goods or reverse-charged purchases | the 25th of the following month | art. 324(1), (2) Fiscal Code; model OPANAF 592/2016 |
| 390, declarație recapitulativă (EC sales list) | companies registered under art. 316 or art. 317 | only months in which VAT on intra-EU operations becomes chargeable | the 25th of the following month | art. 325(1), (4) Fiscal Code; OPANAF 705/2020 |
| 394, declarație informativă (domestic listing) | VAT-registered persons with Romanian taxable operations; art. 316 registrants buying in Romania | as ANAF's form 394 rules set it | as ANAF's form 394 rules set it | ANAF forms list; model OPANAF 77/2022 |
| 311, VAT owed after cancellation | a company whose VAT code was cancelled | as VAT becomes chargeable | the 25th of the month after chargeability | art. 324(10) Fiscal Code; OPANAF 188/2018 |
| OSS return (EU One-Stop Shop) | sellers of distance sales and B2C services in the EU | the quarter, filed even with no sales | the end of the month after the quarter | art. 315(6) Fiscal Code |
When is the VAT return due, and when is the VAT paid?
The Romanian VAT return is due by the 25th of the month after the VAT period ends, and the 25th itself counts (art. 323(1) Fiscal Code). The same deadline applies to a monthly and to a quarterly filer; only the length of the period differs.
The VAT due for the period is paid by the date the return is due (art. 326(1) Fiscal Code), from the company's account. Filing and paying are two obligations with one date: a return filed on time does not stop interest and penalties running on VAT that is paid late, as the sanctions section below sets out.
A return rejected on validation
A return can be rejected when it is submitted, because it fails ANAF's validation. If a return filed by the deadline is rejected on validation and a valid one follows by the last day of the month in which the deadline falls, the original filing date counts (art. 103(5) Fiscal Procedure Code).
Monthly or quarterly: how is the VAT period set?
The perioada fiscală (VAT period) is the calendar month by default (art. 322(1) Fiscal Code). A company files quarterly when two conditions hold together: its turnover in the previous year did not exceed EUR 100,000, converted to lei as the norms set, and it made no intra-EU acquisition of goods in that year (art. 322(2)).
The test is set in euro, not in lei. It looks at intra-EU acquisitions of goods only, not at every transaction with another EU country. A company that meets both conditions is quarterly; one that fails either is monthly.
| Rule | Condition | Article |
|---|---|---|
| Month (default) | the calendar month | art. 322(1) Fiscal Code |
| Quarter | previous-year turnover not above EUR 100,000 and no intra-EU acquisition of goods that year | art. 322(2) Fiscal Code |
| Year of registration | quarterly that year if the declared expected turnover for the rest of the year stays under the pro-rated ceiling | art. 322(3) Fiscal Code |
| January notice | a quarterly filer files a declarație de mențiuni by 25 January with the previous year's turnover | art. 322(6) Fiscal Code |
| Switch to monthly | a taxable intra-EU acquisition of goods, from the month art. 322(7)(a) to (c) sets | art. 322(7) Fiscal Code |
| Notice of the switch | within 5 working days after the end of the month of chargeability; then monthly for the current year and the next | art. 322(8) Fiscal Code |
| Semester or year | on request, form 306 (OPANAF 2037/2016): operations in at most 3 months of a semester, or at most 6 months of a calendar year | art. 322(9) Fiscal Code; ANAF calendar |
Which VAT period applies?
Art. 317 code only
not a normal VAT payer, art. 317(10)
- Form 301art. 324(2)only periods with chargeable VAT, by the 25th
- Form 390art. 325only months with intra-EU operations
Art. 316, test met
previous-year turnover not above EUR 100,000, no intra-EU acquisition of goods
- Quarterart. 322(2)form 300 by the 25th of the following month
- Then monthlyart. 322(8)after an intra-EU acquisition of goods: this year and next; notice within 5 working days
- Semester or yearart. 322(9)form 306 on request: at most 3 months of a semester, or 6 of a year
Art. 316, test failed
turnover above EUR 100,000 or an intra-EU acquisition of goods
- Monthart. 322(1)the default period
Year of registration
registering during the year
- Quarter that yearart. 322(3)declared estimate under the pro-rated ceiling
Every company registered under art. 316 files form 300, art. 323(1).
The year the company registers for VAT
A company registering for VAT during the year files quarterly in that year if the turnover it declares it expects for the rest of the year stays under the ceiling pro-rated to those months (art. 322(3) Fiscal Code). A new VAT payer is not automatically a monthly filer in its first year.
What does a quarterly filer have to watch during the year?
Quarterly status is not settled once a year. Three rules of art. 322 can change it, and each carries its own date.
The notice due by 25 January
A quarterly filer files a declarație de mențiuni (notice of changes) with ANAF by 25 January, stating the previous year's turnover (art. 322(6) Fiscal Code). That turnover is the figure the EUR 100,000 test of art. 322(2) is applied to. The article names the notice; it gives no form number.
Buying goods from another EU country
A taxable intra-EU acquisition of goods moves a quarterly filer to monthly returns from the month that art. 322(7)(a) to (c) sets (art. 322(7) Fiscal Code). The company notifies ANAF within 5 working days after the end of the month in which the VAT on the acquisition becomes chargeable. It then files monthly for the current year and for the next (art. 322(8)). A single taxable acquisition of goods from an EU supplier is enough to trigger the rule.
A semester or a year on request
A company whose taxable operations fall in only a few months may ask ANAF for a longer period on form 306, approved by OPANAF 2037/2016 (ANAF forms list). A semester is available if its taxable operations fall in no more than 3 months of a semester; a year, if they fall in no more than 6 months of a calendar year (art. 322(9) Fiscal Code; ANAF filing calendar). The article sets the condition; whether to ask is the company's decision.
What goes into form 300, and which model is current?
Form 300 carries, for its period (art. 323(2) Fiscal Code):
- Output VAT that became chargeable in the period.
- Input VAT whose deduction right arose in the period.
- Late deductions that art. 301(2) allows.
- Corrections of earlier periods, on the adjustment rows (art. 323(3)).
The rates applied are 21% standard and 11% reduced, both since 1 August 2025 under art. 291(1) and (2) as amended by Law 141/2025 (ANAF Brașov guidance on the 2025 rates). What each rate covers is set out in the guide to Romanian VAT rates.
The model in force is the one approved by OPANAF 174/2026, used from the returns for January 2026; ANAF published its software on 11 February 2026. Before it, the OPANAF 2131/2025 model applied from the returns for August 2025 (form 300 software page).
The simplified return
For a period with only domestic operations, ANAF's forms list offers a simplified version of form 300. Its use is optional (ANAF forms list).
Signature and filing channel
Form 300 is signed with a qualified digital certificate (certificat digital calificat), as ANAF's forms list states. Which returns must be filed electronically is set by ANAF order, OPANAF 2326/2017, under art. 103(1) Fiscal Procedure Code.
My SRL has only an art. 317 VAT code: does it file form 300?
No. A company that holds only the art. 317 code, the VAT code for intra-EU operations, is not a normal VAT payer (art. 317(10) Fiscal Code), and form 300 is not its return.
It files form 301, the decont special de taxă (special VAT return), for intra-EU acquisitions of goods and for purchases on which it owes the VAT by reverse charge (art. 324(1)(a), (d)). Form 301 is filed only for periods in which such VAT becomes chargeable, by the 25th of the following month (art. 324(2)), on the model approved by OPANAF 592/2016. The same company files form 390, the EC sales list, for its intra-EU operations in the months in which VAT on them becomes chargeable (art. 325(1), (4)).
How the art. 317 code is obtained, and how a partner's code is checked in VIES, is covered on the VAT number page. The articles above state what each code brings. Whether a company registers fully under art. 316 or keeps the art. 317 code is the owner's decision, taken with the accountant; this guide does not make it.
Want the returns, the period notices and the EC sales lists handled for your SRL? CECCAR-registered accountants file them inside the accounting contract.
Which other VAT statements are filed alongside the return?
Beside form 300, four statements and one new ANAF system may concern a Romanian company. Each has its own trigger.
Form 390, the EC sales list
Every company registered under art. 316 or art. 317 files form 390, the declarație recapitulativă (EC sales list), but only for months in which VAT on intra-EU operations becomes chargeable. It is due by the 25th of the following month (art. 325(1), (4) Fiscal Code; ANAF filing calendar, OPANAF 705/2020).
Form 394, the domestic listing
Form 394, the declarație informativă (domestic listing), is filed by VAT-registered persons with taxable operations in Romania and by art. 316 registrants that buy goods or services in Romania. Its model is approved by OPANAF 77/2022 (ANAF forms list), and the software version in use applies from the returns for August 2025 (form 394 software page). Its period and deadline are not yet confirmed in an official text we have read.
Form 311 after cancellation
Once ANAF has cancelled a VAT code, VAT that the company still owes is declared on form 311, by the 25th of the month after the VAT becomes chargeable (art. 324(10) Fiscal Code; model OPANAF 188/2018).
The OSS return
A business using the EU One-Stop Shop for distance sales and for services to consumers files the OSS return every quarter, by the end of the month after the quarter, even in a quarter with no sales (art. 315(6) Fiscal Code).
RO e-TVA
ANAF publishes two RO e-TVA forms: the pre-filled VAT return (OPANAF 2351/2025) and the compliance notice (OPANAF 6234/2024). What they oblige a company to do in 2026 is not yet confirmed in an official text we have read. Separately, the annual turnover notifications of art. 324(4) to (6) are suspended from 1 January 2024 to 31 December 2026 inclusive (OUG 115/2023 art. LXII); what applies from 2027 is not known.
Do you file a VAT return in a month with no activity?
Yes. A VAT-registered company files form 300 for every period, including one with no sales and no purchases. Where returns stop, the consequences follow in this order:
VAT code cancelled for missing returns
No form 300 for 6 consecutive months (monthly filer) or 2 consecutive quarters (quarterly filer), and ANAF cancels the VAT code (art. 316(11)(d) Fiscal Code).
VAT code cancelled for empty returns
The same follows when those periods are filed only with empty returns, showing no purchases and no sales (art. 316(11)(e) Fiscal Code).
Form 311 after cancellation
VAT still owed once the code is cancelled goes on form 311, by the 25th of the month after the VAT becomes chargeable (art. 324(10) Fiscal Code).
Fiscal inactivity
A company that files no declaration of any kind during a calendar half-year is declared inactive, contribuabil inactiv (art. 92(1)(a) Fiscal Procedure Code); a separate guide sets out the grounds on which ANAF declares a company inactive.
Dissolution
A company not reactivated within a year of being declared inactive is dissolved (art. 92(4^1) Fiscal Procedure Code, inserted by Law 239/2025).
An empty return filed on time is still a return: it avoids the first step, but a run of empty returns leads to the second.
- 1
VAT code cancelled
ANAF
- law no form 300 for 6 consecutive months or 2 consecutive quarters, art. 316(11)(d)
- 2
Cancelled for empty returns
ANAF
- law the same periods with only empty returns, art. 316(11)(e)
- 3
Form 311 after cancellation
The company
- law by the 25th of the month after chargeability, art. 324(10)
- 4
Fiscal inactivity
ANAF
- law a calendar half-year with no declaration, art. 92(1)(a) Fiscal Procedure Code
- 5
Dissolution
Not reactivated within a year
- law art. 92(4^1) Fiscal Procedure Code, Law 239/2025
An empty return filed on time is still a return: it avoids the first step, but a run of empty returns leads to the second.
Dormant Company Accounting in Romania: the nil returns of a company with no activity, filed inside the accounting contract by CECCAR-registered accountants.
How is a mistake in a VAT return corrected?
A VAT return is corrected under the Fiscal Code, not under the general corrective-return rule of the Fiscal Procedure Code. There are four routes, and they do not mix.
The adjustment rows
Wrong data in a filed form 300 is corrected in the return of a later period, on its adjustment rows, the regularizări (art. 323(3) Fiscal Code). This is the ordinary route for an error in an earlier period.
Material errors
Erori materiale (material errors) follow a separate procedure set by ANAF order, OPANAF 3604/2015, to which art. 105(4) Fiscal Procedure Code refers. An ordinary error goes to the adjustment rows; a material error goes to that procedure.
Input VAT missed in its period
Input VAT that was not deducted in its own period may be deducted in a later return, within the limitation period (art. 301(2) Fiscal Code).
Form 390 corrected in time
A form 390 corrected by the deadline of the next EC sales list carries no fine, provided ANAF had not found the error first (art. 337(3)(a) Fiscal Procedure Code).
Can VAT be refunded through the return?
Yes, through the same form. A company with a negative VAT balance claims the refund by ticking the refund box on form 300: the return itself is the refund claim. Without the tick, the balance carries forward to the next period (art. 303(7) Fiscal Code). A negative balance of 5,000 lei or less cannot be refunded and carries forward under the same paragraph.
Two procedural rules sit in the Fiscal Procedure Code. If the return carrying the refund claim is filed late, its negative balance moves to the next return (art. 169(5) Fiscal Procedure Code). The first refund claim of a new VAT payer is audited first (art. 169(3)(d)). Whether to claim a balance or carry it forward is the company's choice; the guide states the rules only.
VAT Refund in Romania: the refund procedure in full, from the claim on the return to the audit.
What does filing or paying late cost?
Lateness costs in three layers: a fine for the late return, interest and a penalty on VAT paid late, and, where ANAF assesses the VAT itself, a higher daily penalty. Every article in the table below belongs to the Fiscal Procedure Code, not to the Fiscal Code. The fine depends on the company's size class: the higher band applies only to medium and large taxpayers. Before assessing a company that has not filed, ANAF sends a notice, and the assessment cannot follow until 15 days after it (art. 107(1)). Whether a warning must come before the fine is not yet confirmed in an official text we have read.
| Sanction | Amount or rate | Article |
|---|---|---|
| Form 300 filed late, a company that is not a medium or large taxpayer | fine of 500 to 1,000 lei | art. 336(1)(b), (2)(d) Fiscal Procedure Code |
| Form 300 filed late, medium and large taxpayers | fine of 1,000 to 5,000 lei | art. 336(1)(b), (2)(d) Fiscal Procedure Code |
| Interest on VAT paid late | 0.02% for each day of delay | art. 174(5) Fiscal Procedure Code |
| Late-payment penalty | 0.01% for each day of delay, on top of interest | art. 176(2) Fiscal Procedure Code |
| Non-declaration penalty on VAT that ANAF assesses | 0.08% a day, in place of the 0.01% penalty; interest still runs | art. 181(1) Fiscal Procedure Code |
| Reduction of the non-declaration penalty | 75%, if the assessed VAT is paid or rescheduled in time | art. 181(2) Fiscal Procedure Code |
| Ex officio assessment | not before 15 days after ANAF's notice | art. 107(1) Fiscal Procedure Code |
| Form 390 filed late | fine of 1,000 to 5,000 lei | art. 337(2)(a) Fiscal Procedure Code |
| Form 390 incorrect or incomplete | fine of 500 to 1,500 lei | art. 337(2)(b) Fiscal Procedure Code |
| Form 390 corrected by the next deadline, before ANAF finds the error | no fine | art. 337(3)(a) Fiscal Procedure Code |
Who may file the return, and what does the owner provide?
Preparing and filing a client's VAT returns inside an accounting contract is the work of CECCAR-registered accountants, the experts contabili and contabili autorizați (OG 65/1994 art. 1, 6(a), 21(1)). ANAF's own VAT risk criteria include a VAT-registered company with no service contract with an active CECCAR member and no in-house accountant, and significant mismatches between a company's returns and its partners' returns (Annex 6 to the VAT norms, pt. 3.1 and 4.1). On this site, the returns are filed inside the accounting contract by CECCAR-registered accountants.
From abroad, the return is completed in ANAF's software and signed with a qualified digital certificate. A non-resident that deals with ANAF electronically need not appoint a Romanian representative, an împuternicit (art. 18(5)(c) Fiscal Procedure Code). A business from outside the EU that is registered for VAT in Romania must appoint a reprezentant fiscal (art. 316(7) Fiscal Code); appointing a fiscal representative for a non-resident company is a service of its own.
Romanian B2B invoices count as invoices only through RO e-Factura, so they are the return's source data (art. 319(1^1) Fiscal Code). ANAF is also testing an application that reads SAF-T (D406) data into a form 300 template; its files were updated on 18 September 2026. The guide states who may do what; whether an owner files personally is the owner's decision.
| Step each VAT period | Who | Rule and source |
|---|---|---|
| Send the period's documents; Romanian B2B invoices arrive through RO e-Factura | owner | art. 319(1^1) Fiscal Code |
| Book the period and reconcile it with partners' returns | accountant | Annex 6 to the VAT norms, pt. 4.1 |
| Prepare and file form 300, signed with a qualified digital certificate | CECCAR-registered accountant | OG 65/1994 art. 1, 6(a), 21(1); ANAF forms list |
| Pay the VAT by the 25th | owner, from the company's account | art. 326(1) Fiscal Code |
| Tick the refund box or carry the balance forward | accountant with the owner | art. 303(7) Fiscal Code |
| Assess, fine, cancel the VAT code | ANAF | art. 107(1), 336 Fiscal Procedure Code; art. 316(11) Fiscal Code |
From our practice
Inside the accounting contract, the period's documents are collected and checked against what partners have declared before the return is prepared, because significant mismatches with partners' returns are an ANAF risk criterion. Two rules on this page are easy to miss: the January notice and the switch to monthly returns after a first purchase of goods from an EU supplier. Mihai Dumitrescu, VAT and tax compliance lead.
What changed in 2025 and 2026?
Five changes shape the returns a Romanian company files in 2026.
| Date | Change | What it replaced |
|---|---|---|
| 1 August 2025 | 21% standard and 11% reduced rates (Law 141/2025); form 300 model OPANAF 2131/2025 for the August 2025 returns | the earlier rates and form model |
| 1 January 2024 to 31 December 2026 | annual turnover notifications of art. 324(4) to (6) suspended (OUG 115/2023 art. LXII) | the yearly notification duty |
| January 2026 returns | form 300 model OPANAF 174/2026 | the OPANAF 2131/2025 model |
| Law 239/2025 | dissolution after one year of fiscal inactivity (art. 92(4^1) Fiscal Procedure Code) | no dissolution term in art. 92 |
| 2026 | RO e-TVA forms in place (OPANAF 2351/2025, OPANAF 6234/2024); the obligations they bring are an open point | a new instrument |
What this guide cannot confirm yet
The points below are not yet confirmed in an official text we have read, so no figure is given for them:
- The period and the deadline of form 394.
- What RO e-TVA obliges a company to do in 2026.
- The Treasury account details for paying VAT from abroad.
- Whether the 25 January notice is filed on a numbered form.
- The annual turnover notifications after 31 December 2026.
- The steps of the material-error procedure of OPANAF 3604/2015.
Sources
- Fiscal Code, Law 227/2015 with its methodological norms, ANAF consolidation to Law 170/2026: art. 291, 301(2), 303(7), 315(6), 316(7), 316(11), 317(10), 319(1^1), 322 to 326 (ANAF)
- Fiscal Procedure Code, Law 207/2015, ANAF consolidation to OUG 38/2026: art. 18(5)(c), 92, 103, 105(4), 107(1), 169, 174(5), 176(2), 181, 336, 337 (ANAF)
- All forms (Toate formularele): forms 300, 301, 306, 311, 394 and the RO e-TVA forms, with their approving orders (ANAF)
- Form 300 software and model versions: OPANAF 174/2026 and OPANAF 2131/2025 (ANAF)
- Calendar of tax obligations (calendar obligații fiscale): forms 306 and 390 (ANAF)
- Form 394 software versions (ANAF)
- Guidance on the VAT rates from 1 August 2025 under Law 141/2025 (cote TVA) (ANAF, Brașov regional office)
- Annex 6 to the VAT norms: risk criteria, pt. 3.1 and 4.1 (ANAF)
- OG 65/1994 on the accounting profession, text with amendments to 2017: art. 1, 6(a), 21(1) (Romanian Government, e-guvernare)
Also cited by name: Law 141/2025; Law 239/2025; OUG 115/2023; OPANAF 592/2016, 705/2020, 77/2022, 188/2018, 2037/2016, 2326/2017, 3604/2015, 2351/2025 and 6234/2024. All accessed October 2026.
Frequently asked questions
Do I really have to file a VAT return in a month when my company did nothing?
Yes. Form 300 is due for every VAT period. No return, or only empty returns, for 6 consecutive months or 2 consecutive quarters, and ANAF cancels the VAT code (art. 316(11)(d), (e) Fiscal Code). A calendar half-year with no declaration at all makes the company inactive (art. 92(1)(a) Fiscal Procedure Code), and a year inactive leads to dissolution (art. 92(4^1)).
Can I file the Romanian VAT return myself from abroad, in English?
The return is completed in ANAF's software and signed with a qualified digital certificate. A non-resident that deals with ANAF electronically need not appoint a Romanian representative (art. 18(5)(c) Fiscal Procedure Code). Preparing and filing returns for clients inside an accounting contract is the work of CECCAR-registered accountants (OG 65/1994 art. 1, 6(a), 21(1)). Filing personally is the owner's decision.
Do I need a Romanian accountant just for VAT returns?
The statute reserves preparing and filing returns for clients inside an accounting contract to CECCAR-registered accountants (OG 65/1994 art. 1, 6(a), 21(1)). ANAF also treats a VAT-registered company with no service contract with an active CECCAR member and no in-house accountant as a VAT risk criterion (Annex 6 to the VAT norms, pt. 3.1).
When is the Romanian VAT return due, and when must the VAT be paid?
Form 300 is due by the 25th of the month after the VAT period ends, the 25th included (art. 323(1) Fiscal Code). The VAT is paid by the same date (art. 326(1)). If a timely return fails validation and a valid one follows by the end of that month, the original filing date counts (art. 103(5) Fiscal Procedure Code).
Does my SRL file monthly or quarterly?
Monthly by default (art. 322(1) Fiscal Code). Quarterly if the previous year's turnover did not exceed EUR 100,000 and the company made no intra-EU acquisition of goods that year (art. 322(2)). In the year it registers for VAT, a company files quarterly if the turnover it declares it expects stays under the pro-rated ceiling (art. 322(3)).
What must a quarterly filer do in January?
It files a declarație de mențiuni (notice of changes) with ANAF by 25 January, stating the previous year's turnover (art. 322(6) Fiscal Code). That turnover is the figure the EUR 100,000 test for the quarterly period is applied to. The article names the notice and gives no form number for it.
What happens if a quarterly filer buys goods from another EU country?
A taxable intra-EU acquisition of goods moves it to monthly returns from the month art. 322(7) sets. The company notifies ANAF within 5 working days after the end of the month in which the VAT on the acquisition becomes chargeable, then files monthly for the current year and the next (art. 322(8) Fiscal Code).
Can a company that trades only a few months a year file once a semester or once a year?
It may ask ANAF on form 306, approved by OPANAF 2037/2016. A semester is available if its taxable operations fall in no more than 3 months of a semester; a year, if they fall in no more than 6 months of a calendar year (art. 322(9) Fiscal Code). The article sets the condition; asking is the company's decision.
My SRL has only a VIES code under art. 317. Does it file form 300?
No. The art. 317 code does not make it a normal VAT payer (art. 317(10) Fiscal Code). It files form 301 for intra-EU acquisitions of goods and reverse-charged purchases, only in periods with chargeable operations, by the 25th of the following month (art. 324(1), (2)), and form 390 for its intra-EU operations (art. 325).
Which other VAT forms are filed alongside the return?
Form 390, the EC sales list, by the 25th after each month with chargeable intra-EU operations. Form 394, the domestic listing, whose period and deadline are not yet confirmed in an official text we have read. For businesses using the EU One-Stop Shop, the OSS return, quarterly, by the end of the month after the quarter (art. 315(6) Fiscal Code).
I made a mistake in a VAT return. How is it corrected?
In the return of a later period, on its adjustment rows (art. 323(3) Fiscal Code). Material errors follow a separate procedure set by ANAF order (art. 105(4) Fiscal Procedure Code). A timely return rejected on validation keeps its original date if a valid one follows by the end of the month in which the deadline falls (art. 103(5)).
What does filing or paying late cost?
Late filing draws a fine of 500 to 1,000 lei, or 1,000 to 5,000 lei for medium and large taxpayers (art. 336(2)(d) Fiscal Procedure Code). VAT paid late carries interest of 0.02% and a penalty of 0.01% a day (art. 174(5), 176(2)). ANAF-assessed undeclared VAT carries 0.08% a day instead, cut by 75% if paid in time (art. 181).
Can I get VAT refunded through the return?
Yes, by ticking the refund box on form 300: the return is the refund claim (art. 303(7) Fiscal Code). A negative balance of 5,000 lei or less carries forward instead. A late refund return moves its balance to the next return (art. 169(5) Fiscal Procedure Code), and a new VAT payer's first claim is audited first (art. 169(3)(d)).
Will my company lose its VAT number if it stops filing?
Yes. With no return, or only empty returns, for 6 consecutive months or 2 consecutive quarters, ANAF cancels the VAT code (art. 316(11)(d), (e) Fiscal Code). VAT the company still owes after the cancellation is declared on form 311, by the 25th of the month after the VAT becomes chargeable (art. 324(10)).
What is RO e-TVA, and do I have to do anything with it?
RO e-TVA is ANAF's pre-filled VAT return system. Two ANAF forms exist: the pre-filled return, approved by OPANAF 2351/2025, and the compliance notice, approved by OPANAF 6234/2024. What they oblige a company to do in 2026 is not yet confirmed in an official text we have read, so this answer stops there.