O categorie de firme riscă inactivarea fiscală. Ce documente trebuie să depună până în data de 2 noiembrie
Companies that failed to submit financial statements by June 2, 2026, can still do so by November 2 to avoid tax inactivity. This deadline does not extend the original submission date and does not eliminate penalties for late submissions. From 2026, failure to submit annual financial statements within five months of the legal deadline may lead to tax inactivity. New regulations also state that companies without a payment account in Romania or those failing to submit financial statements on time may be declared inactive. Reactivation requires meeting legal obligations, and prolonged inactivity may lead to dissolution requests by tax authorities.