Who files form 107 for sponsorships and by when?

Form 107 is not filed by the NGO, but by the company that sponsored. The beneficiary organisation appears in it, so your data must be correct before the deadline.

Short answer

Form 107 is filed by the company that granted the sponsorship, not by the beneficiary NGO.
From 2025 it is filed only by profit-tax payers, so not by micro-enterprises.
The filing deadline is 25 June of the following year.
It is filed even if the sponsorship is not deductible, for instance when the ceiling was exceeded.
The form template is approved by ANAF Order no. 355/2024.

What the law says

ANAF Order no. 355/2024 approves the model of the informative return on beneficiaries of goods, services, sponsorships and patronage, that is form 107.
From 2025, the return is filed only by profit-tax payers.
Micro-enterprises no longer file form 107, because they lost the sponsorship tax credit in 2024.
The deadline is 25 June of the year following the one in which the sponsorship was granted.
The filing obligation exists even if the sponsorship is not deductible, for instance if the beneficiary was not in the Register of entities/religious units.
The same 25 June deadline also applies to the annual profit-tax return 101 and to the redirection form 177.

Practical examples

A profit-tax-paying company that sponsored in 2025 files form 107 by 25 June 2026.
A micro-enterprise that sponsored in 2025 does not file form 107.
A company that sponsored an NGO not listed in the Register still files 107, although it deducts nothing from its tax.
A company that sponsored 20,000 lei but could deduct only 12,000 lei still reports the sponsorship in full in form 107.
If the profit tax is unpaid 45 days after the deadline, the redirection request through form 177 is rejected automatically.

Common mistakes

The NGO believes it must file form 107 itself, although the obligation belongs to the sponsor.
Form 107 is requested from a micro-enterprise that no longer has to file it.
The sponsor believes no return is due if the sponsorship was not deductible.
The identification data sent to the sponsor is outdated, and the return contains wrong information.
The 25 June deadline is confused with the form 230 deadline, which is 25 May.

How 4ong helps

Gives you the list of sponsors per tax year, with the contracted value, the amount received and the contract signing date.
Quickly confirms whether you were in the Register on the date of each contract, the question the sponsor will ask.
Flags sponsors paying micro-enterprise tax, who do not file form 107.
Flags the 25 June deadline, so you send sponsors the correct data before they file.