August brings a series of important deadlines for entrepreneurs, freelancers (PFA), professionals, and individuals with tax obligations. To stay compliant and avoid penalties from the Romanian tax authority (ANAF), here’s a summary of the most important declarations and forms to keep an eye on this month.
 
  1. Changes and updates regarding VAT and other taxes – August 7 (Thursday)
    Relevant forms: 010, 020, 070, 700
     
What should be reported?
  • Changes to tax data: registered office, business activity, contact person
     
  • Switching VAT reporting periods (if applicable)
     
  • Registration/deregistration for the VAT cash accounting scheme
     
 
  1. Excise duties and excisable products reports – August 15 (Friday)
    Key forms: Annexes 8, 9, 29–32, 39, 42, 45
     
Who must submit?
  • Producers and traders of alcohol, tobacco, energy products, wine, and beer
     
  • Authorized excise operators, tax warehouses
     
What must be reported?
  • Stock levels, production, deliveries, consumption, and excise refunds
     
  • Fuel usage logs for navigation and aviation
     
  • Fiscal markings and labeling situations
     
 
  1. Declaration 112 – Payroll-related obligations – August 25 (Monday)
     
What’s included?
  • Mandatory social contributions (pension and health)
     
  • Withholding tax on salary income
     
  • Other employment-related contributions
     
Important: This is the deadline for both submitting the form and paying payroll-related taxes to the state budget.
 
  1. Declaration 394 – Domestic VAT transactions – August 30 (Saturday)
     
Who must submit?
  • All VAT-registered taxpayers in Romania
     
What is reported?
  • Deliveries and acquisitions made within the country
    Form: 394 (electronic submission only)
     
 
  1. SAF-T (D406) – Standard Audit File for Tax – August 31 (Sunday)
     
Who must submit?
  • Large and medium taxpayers, and others required by law
     
What’s included?
  • A standardized electronic file with detailed accounting and tax data
     
Why it matters?
  • Enhances transparency and compliance with ANAF, and may reduce the need for additional audits
     
 
  1. Other declarations and requests due in August
     
  • Form 100 – payment of income taxes, including dividends and independent activities (due August 25)
     
  • Form 300/301 – VAT returns for July and August (upon request or in specific cases)
     
  • Excise refund request – Annex 39 (due August 31)
     
  • Forms 395 and 397 – reports on postal and ride-sharing/transport services, where applicable
     
 
 Practical tips for August 2025
  • Organize your tax calendar! Use reminders or alerts so you never miss a deadline
     
  • Double-check forms and submission methods: most reports must be filed online via the Virtual Private Space (SPV)
     
  • Seek help from a tax advisor if there are changes in your business activity or if new regulations apply
     
  • Keep all proof of submissions and payments, in case of future audits or reviews
     
Need help with your tax obligations?
The Financess team is here to support you with expert advice and full-service tax assistance so you stay on the safe side with ANAF.
Phone: (+40) 749 097 969
Email: contact@financess.ro