For corporate income tax: taxable profit or loss = accounting revenue − accounting expenses − non-taxable income − tax deductions + non-deductible expenses, with other adjustments and tax losses treated according to the taxpayer's circumstances. For microenterprises, the base starts with the period's revenue and is adjusted under specific rules, without routinely deducting all expenses.
Starting with tax year 2024, tax losses recovered are deducted cumulatively up to 70% of positive taxable profit calculated before loss relief. Loss relief limit = positive taxable profit before relief × 70%. For profit of RON 100,000, the deduction is at most RON 70,000 if a loss is available and the legal conditions are met.
Check the loss balance in previous returns, the year it arose and the remaining relief period. Losses from 2024 and later years are relieved over the following 5 consecutive years; for older losses, check the remaining period from the 7 years. Relief follows the order in which losses arose, and the 70% limit applies to cumulative losses. For a non-calendar tax year, check the year in which the tax period begins.
Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime.
Supporting documents
- The trial balance, revenue and expense account ledgers and the period's documents.
- Documents and computations for tax adjustments, including applicable deduction limits or reliefs.
- The tax profile and previous returns needed for reconciliation.
Completing and checking data
- Check the regime and its effective date in ‘Tax profile’. Select a complete period: microenterprise computation is quarterly, while corporate income tax follows cumulative profit or loss for the tax year.
- Ensure documents are approved and the correct journal entries are posted. Compare the trial balance and ledgers for class 6 and 7 accounts with the documents; do not automatically treat all accounting expenses as tax-deductible.
- Under ‘Classification of class 6 and 7 accounts’, use ‘Add classification’. Complete ‘Account’, ‘Tax treatment’, ‘Justification’ and ‘Legal basis’. Confirm only treatment appropriate to actual account transactions and the selected period.
- Under ‘Documented tax adjustments’, use ‘Add adjustment’ when needed. Enter type, amount, explanation with its supporting document and legal basis. Ensure the same adjustment is not included twice through accounts and a separate amount.
- Check ‘Account turnover and treatments used’, the tax base, computation in bani and liability in lei. Resolve all differences, confirm document review and use ‘Confirm and freeze’. Retain the confirmed computation and track the tax entry in drafts until posting.
- Continue to D100 for the applicable liability and period. For annual corporate income tax, reconcile the computation, entries and D100 before D101; check special cases requiring completion in the official software separately.
You have a confirmed tax computation explaining the difference between accounting profit or loss and the taxable base.
Official sources for this activity
Checked on 13 October 2026. Apply the rules for the period and the company's legal form.
- Accounting Law No. 82/1991 — supporting documents and accounting registers
- OMFP No. 2.634/2015 — financial and accounting document rules
- D100 — form and instructions, OPANAF 57/2026
- OUG 153/2020 — Article I(13) and Article VI: deadline exceptions for 2021–2025
- ANAF — microenterprise conditions and D700 classification notification in 2026
- ANAF — 1% microenterprise rate applied to the Article 53 tax base in 2026
- OUG 8/2026 — Article 7: allowance for tax relating to 2025
- ANAF — special December deadline, Article 155(2) of the Tax Procedure Code
- D101 — form and instructions, OPANAF 206/2025
- OUG 8/2026 — annual D101 deadline applicable from financial year 2026
- ANAF — 2026 corporate income tax changes and the 25 June deadline
- Tax Code — Article 31: tax loss relief
- OUG 115/2023 — limit and periods for tax loss relief
Related resources
Practical example
Accounting income is RON 10,000 and expenses are RON 7,000, of which RON 200 are documented as non-deductible; assume no other adjustments. The accounting result is RON 3,000, and the example’s tax result is RON 3,200. In Tax calculation, check the treatments and document the RON 200 without adjusting it twice.
Frequently asked questions and solutions
An account has no confirmed tax treatment.
Check transactions in the account and document the applicable classification. If one account contains different treatments, separate the analysis and adjustments; do not confirm a blanket treatment without review.
A confirmed adjustment is incorrect.
Enter the reason and use ‘Reverse’, then record the correct adjustment and reconcile again. Do not rewrite a confirmed computation or an archived return.
The liability in lei differs from the entry computed in bani.
Check rounding and adjustment through account 473 in D100. Record and reconcile the supported difference through the dedicated workflow; do not change the exact base to force equality.
The report is prepared. Does that mean the official obligation is fulfilled?
Check the exact result the page provides and the applicable declaration or reporting steps. A calculation, export or local check does not prove official filing and acceptance. Keep the corresponding confirmation or acknowledgement and check the period and company before completing the work.