ESL/ESPL returns in Romania

Due date and frequency of ESPL returns in Romania

The due date for submitting monthly or quarterly ESPL returns is always the 25th day of the following month.

The frequency of filing is always monthly.

Find here the taxpayer’s calendar published by the Romanian tax authorities, where the ESPL returns are included (form 390).

Nil and corrective ESPL returns in Romania

If there are no intra-Community transactions to be reported in a given period, a nil ESPL is NOT due.

Also, in case there are errors in an ESPL return, a corrective ESPL must be submitted, indicating that the return is a corrective in the relevant boxes.

The corrective ESPL return must be completed for the corresponding reporting period for which corrections are made. The initially submitted declaration is rectified by submitting a new declaration, on the same format, by ticking the appropriate box on the form (DECLARATIE RECTIFICATIVA). The corrective ESPL return must contain all the information to be reported for the period. The transactions declared in the initial return are rectified and all the fields of the form are filled in with the data valid at the time of submitting the corrective ESPL return, regardless of whether they have been declared before.

Penalties for late ESPL returns in Romania

The same penalties as for VAT returns apply. The submission of incorrect or incomplete ESPL returns is punished with a penalty ranging from RON 500 to RON 1,500.

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