Termen final în noiembrie 2026 pentru firmele care nu au depus situațiile financiare pe 2025. Riscă să fie declarate inactive fiscal de ANAF - StartupCafe

Companies in Romania must submit their financial statements for 2025 by November 2, 2026, to avoid being declared inactive for tax purposes. The original deadline was June 2, 2026, due to the weekend and a public holiday. According to Law no. 239/2025, failure to submit within five months after the deadline results in tax inactivity. If a company remains inactive for over a year, it may be dissolved. Tax inactivity has significant consequences, including the cancellation of VAT registration and obligations to collect VAT without the right to deduct it. Inactivity is recorded in the fiscal record of both the company and its legal representatives, affecting their ability to conduct business operations.