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 confirmed tax computation for the selected period.
- Documents and explanations supporting tax classifications and adjustments.
Completing and checking data
- Finalize and confirm the corporate income tax computation for the period being tracked.
- Open ‘OMF 808 register’ for the same company and period. Check every explanation and amount against the confirmed computation.
- Trace line items to accounts and adjustment documents. Explain differences before using the register to reconcile D100 or D101.
- Download the ledger in the available format and retain it with computations and supporting documents. Recreating a working version does not replace historical documents.
The register substantiates the taxable result and reported tax through explanations, calculations and documents.
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
The confirmed calculation explains an accounting result of RON 3,000 and a RON 200 non-deductible expense. In the register, check that the explanation and values produce a RON 3,200 tax result in this example without other adjustments. Keep the register with the calculation and adjustment document.
Frequently asked questions and solutions
The register does not contain the expected computation.
Check the period, corporate income tax regime and existence of a confirmed computation. A draft or microenterprise computation is not the source for the corporate income tax register.
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.