June brings a packed schedule for taxpayers, especially for companies and economically active individuals. It’s a crucial time when, beyond the usual monthly declarations, there are important deadlines for VAT adjustments, corporate income tax, special regimes, or SAF-T reporting. To avoid penalties and last-minute stress, it’s essential to know what, how, and especially when you need to file.
 
1. Corporate Income Tax Return – June 25, 2025
 
Perhaps the most anticipated (or dreaded) deadline in June is the one for filing the annual corporate income tax return (Form 101). According to Government Emergency Ordinance (GEO) no. 153/2020, taxpayers have until June 25inclusive to:
  • File Form 101 and pay corporate income tax (for the previous fiscal year);
  • File Form 100 and pay the microenterprise income tax (for Q4);
  • Pay the specific tax for the second semester, for those applying this regime.
Note! Missing this deadline incurs late penalties and interest. Make sure your financial statements are finalized in time and that you've correctly established the tax base.
 
2. Form 112 – Statement of Salary Obligations – June 25
 
Salary-related obligations remain a monthly constant for all employers. Form 112 must be submitted by June 25 for the month of May and includes:
  • Social contributions (CAS, CASS)
  • Income tax
  • Nominal records of insured individuals.
It is one of the most important tax documents of the month and a clear indicator of sound financial management within a company.
 
3. Forms 300, 390 VIES, and 394 – VAT Reporting – June 25 & 30
 
June is particularly demanding for VAT-registered taxpayers:
  • June 25 – Deadline for:
    • VAT Return (Form 300),
    • Recapitulative Statement 390 VIES (for intra-community transactions)
  • June 30 – Deadline for:
    • Form 394 (domestic transactions: deliveries, services, acquisitions),
    • Form 398 (for those applying the One Stop Shop regime for imports from outside the EU)
Importance: These declarations reflect the company’s commercial and tax activity, and any errors or omissions may lead to audits or corrections later.
 
4. SAF-T (Form D406) – June 2 & 30
 
The SAF-T informative declaration is still new for many taxpayers but is becoming a monthly routine for:
  • Large taxpayers (since 2022),
  • Medium-sized taxpayers (since 2023),
  • Small taxpayers and non-residents registered for VAT purposes (starting 2025).
Deadlines: June 2 and, for another category, June 30.
 
It’s essential that accounting systems are prepared to automatically generate SAF-T files, as the data volume and XML structure require technical and fiscal precision.
 
5. Adjustments and Changes to Special VAT Regimes – June 10 & 20
  • June 10 – Deadline to notify the application or termination of the special regime for farmers;
  • June 20 – Notification of entry into or exit from the cash accounting VAT system.
Why it matters: These choices can significantly impact the company’s cash flow, VAT calculation method, and future reporting obligations.
 
6. Excise Reporting – June 16
 
For companies dealing in excisable goods (alcohol, tobacco, fuels), June 16 is a key date for filing:
  • Reports on delivery, production, storage, import, and consumption;
  • Fuel usage logs for aviation/marine navigation;
  • Records of fiscal markings.
These reports are not only compliance-related but also key risk indicators in potential audits.
 
7. Form 395 – Cash-on-Delivery Postal Shipments – June 2 & 30
 
Postal service providers must submit the informative statement regarding cash-on-delivery shipments by:
  • June 2 (for the previous month),
  • June 30 (for the current month).
Conclusion: Fiscal Organization = Saving Money and Time
 
No matter the size of your business, June is a test of accounting discipline. A strong partnership with a professional accounting agency can make the difference between a smooth fiscal report and a chaos punished by the authorities.
 
Need help managing all these declarations and notifications?
Contact our team – we’re here to ensure every deadline is met without stress.
📞 Phone: (+40) 749 097 969
📧 Email: contact@financess.ro