In Romania, when the 25th is the tax deadline, this is the date by which the money must be effectively in the Treasury's accounts. In other words, the payment must be made in such a way that the due amount is already in the Treasury's accounts by the 25th, not just initiated by the taxpayer.
Legal Basis: The deadline for the effective payment of taxes in Romania is regulated by the Fiscal Procedure Code, art. 154:
TITLUL VII Colectarea creanțelor fiscale
CAPITOLUL I Dispoziții generale
[...]
ART. 154 Scadența creanțelor fiscale
(1) Creanțele fiscale sunt scadente la expirarea termenelor prevăzute de Codul fiscal sau de alte legi care le reglementează.
Taxes must be paid so that they reach the State Treasury's accounts by the specified due date, which is usually the 25th of each month for most fiscal obligations.
This means you must consider any delays that may arise due to payment processing by banks or other financial institutions. To avoid late payment penalties, it is recommended to make the payment a few days before the deadline.