Firmele care nu depun bilanțul pe 2025 până la 2 noiembrie 2026 riscă inactivitatea fiscală. Ce trebuie să știi dacă ai depus situațiile financiare cu erori - StartupCafe
Companies that missed the June 2, 2026 deadline for submitting financial statements can still file until November 2, 2026, to avoid tax inactivity. Expert Cosmin Dumitrașcu warns that late submissions may lead to penalties, but firms can avoid inactivity if they file within five months of the deadline. He explains that even if corrections are needed, the original submissions are considered timely. The new law states that failure to submit within five months results in inactivity, but this requires a decision from the tax authority. Risks of being declared inactive include loss of VAT registration, a negative fiscal record for the administrator, loss of business credibility, and potential dissolution.