The regulations on interim dividends in Romania have been significantly amended in recent years, especially by Law no. 163/2018, which modified the Accounting Law no. 82/1991 and Companies Law no. 31/1990.
These changes allow quarterly profit distribution to shareholders or associates based on interim financial statements.
📌 Legal Framework
According to art. 67 para. (2) of Law no. 31/1990, dividends can optionally be distributed quarterly, proportionally to the paid-in share capital, based on interim financial statements, with adjustments made in the annual statements. Differences must be paid within 60 days after the approval of the annual statements.
Art. 19 para. (3^1) of the Accounting Law no. 82/1991 states that quarterly profit distribution may be done within the limits of quarterly net accounting profit, adjusted for reserves and carried-forward losses, based on interim financial statements approved by the general meeting.
Art. 28 para. (8^1) makes interim financial statements mandatory only if interim dividends are distributed. These statements have a special purpose and must be submitted to the tax authority within 30 days of approval, according to OMFP 3067/2018.
📌 Required Documents
To distribute interim dividends in 2025, the company must prepare:
- General Meeting resolution approving interim statements and dividend distribution.
- Interim financial statements, prepared after inventory and filed with ANAF within 30 days.
- Form 100 for dividend tax (10%), by the 25th of the month following payment.
Form 205 for dividends paid to resident individuals, by 28 February 2026.