On opening: what is done once
| Procedure | With whom | Deadline |
|---|---|---|
| Beneficial owners of a new company | Central Bank | 20 business days from registration |
| Register the economic activity | Tax authority, TRIBU-CR | Before the first invoice |
| Signing certificate and API credentials | Tax authority, TRIBU-CR | Before the first invoice |
| Register as an employer | Social security | 8 business days from starting the activity |
| Workplace risk insurance | The state insurer | With the first employee |
| Land use, health permit and municipal licence | Municipality and Health Ministry | Before opening premises |
Every month
| Obligation | When |
|---|---|
| Social security payroll | First 3 business days |
| Employer and employee contributions | Before the 15th |
| VAT · form 150 | 15th calendar day, even if the month had no sales |
| Customers and suppliers information return · 270 | Monthly |
| Withholdings at source | Monthly, if they apply to you |
| Answering the purchases you received | In time, or the expense is no use |
The year, month by month
| Month | What falls due |
|---|---|
| January | Corporate tax, before the 31st. Also the education and culture stamp |
| March | Income tax return for the previous year, by the 15th |
| April | Beneficial owners, ordinary declaration. And the platforms report their hosts |
| June | First advance income tax instalment |
| September | Second instalment |
| December | Third instalment. Christmas bonus paid before the 20th. And the fiscal year closes on the 31st |
The traps of the first year
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Thinking a quiet month is not filed
VAT is filed every month, with or without sales. The rental income return is the exception, not the rule.
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Invoicing before having the credentials
Without the signing certificate there is no electronic document, and a sale without one is a sale you have to regularise afterwards.
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The corporate tax in the first January
It does not prorate: a company registered in December owes the full year by 31 January. How much.
-
Missing the small-business registration
The exemption counts from registering as a taxpayer. Registering as a small business a year later loses a year of it, and it does not come back. The benefit and its years.
The dates, in view before they arrive
The monthly ones and the fixed annual ones, in the same place — which is the whole problem of a first year.
See how it worksAbout this article. The deadlines come from each obligation's own rule: the corporate tax from Law 9428, VAT from article 27 of the VAT Act, the Christmas bonus from Law 2412, and the beneficial owners regime from its own resolution.
Verified as of 24 September 2026. Rules change. This is information, not tax advice.
Sources: Current legal texts (Sinalevi) Ministry of Finance