Modules
Tax & declarations
Every ANAF declaration under Accounting → Tax: what it reports, who files it and where to find it.
What it covers
Accounting → Tax (/accounting/tax) gathers every statutory declaration the company files, grouped by what it reports and how often. The overview shows the next deadline, what is due this month, what is overdue and how many SPV messages are unread. Deadlines are computed from the company's tax regime, VAT registration and whether it has employees — not from a generic calendar.
Declarations that do not apply to the company's regime (for example D300 for a company not registered for VAT, D112 with no employees) are left out of the list and of the menu.
Worth knowing
- Figures come from the ledger. Every declaration is computed from the posted journal entries of the period. A correction is made in the ledger (a reversing entry), then the declaration is generated again.
- The file is validated before download. The XML is checked against the ANAF rules; a period with missing data (for example the CAEN code or the county) is refused with the reason shown.
- Every generated file is kept. Filed declarations (
/accounting/tax/filed) lists each emission, with the ANAF receipt when there is one. D710 starts from exactly the file that was submitted. - Access. D112 opens only with the HR or settings management right (it holds salaries), and D710 with the data read right.
VAT — periodic
- D300 — VAT return (
/accounting/tax/vat-d300): collected minus deductible VAT, per period. Its "Other information" section has its own page (/accounting/tax/vat-d300/other-info). - Cash-basis VAT (
/accounting/tax/tva-incasare): the register and applicability; the F097 notification prints from/accounting/tax/tva-incasare/f097. - VAT regime history (
/accounting/tax/fiscal-vector) and the adjustment when the regime changes (/accounting/tax/vat-regime-transition). - VAT journals for sales and purchases (
/accounting/tax/vat-journal,/accounting/tax/vat-journals). - D394 — Domestic transactions (
/accounting/tax/d394), with the partner review (/accounting/tax/d394/review) and "Other information". - e-TVA reconciliation (
/accounting/tax/etva-reconciliation): D300 against ANAF's pre-filled return. - Capital goods VAT adjustment (
/accounting/tax/capital-goods-vat) and the margin scheme (/accounting/tax/margin-scheme).
Annual & income tax
- D100 — Payment obligations, D101 — Corporate income tax, Micro-enterprise tax and the micro ceiling (see Accounting).
- Declarația unică for PFA, II and IF; dividend tax.
- S1051 — Financial statements and SAF-T (D406), monthly or quarterly, in three steps.
Informative, EU & cross-border
- D112 (payroll and contributions), D205 (income withheld at source).
- D390 (recapitulative), Intrastat, D301 (special VAT return), D392 (turnover).
- OSS / MOSS (
/accounting/tax/vat-moss, the quarterly return at/accounting/tax/oss) and IOSS. - D710 (
/accounting/tax/d710): rectifies a filed D300, D301, D390, D392, D394, D100, D101 or D205.
Filing infrastructure
- SPV inbox (
/accounting/tax/spv-inbox): messages, decisions and requests from ANAF. - e-Factura reconciliation and multi-way reconciliation (ledger, D300, D394, e-Factura and SAF-T compared for the same period).
- Treasury payments (
/accounting/tax/payments), payment orders built from computed declarations (/accounting/tax/declaration-payments). - Cash registers (AMEF) and the Z-report reconciliation.