Declaration D100

The page covers the initial return for code 103 — corporate income tax — or code 121 — microenterprise income tax. The table links the declared amount to the confirmed tax calculation and journal entry.

Information tracked on the page

The quarter and liability code determine the calculation used; an incorrect code changes the nature of the liability, not just its label.

Tax is calculated on the exact tax base and rounded to whole lei only once for the declared liability: fractions of at least 50 bani are rounded up, and those of at most 49 bani are discarded.

Microenterprise tax is calculated separately for each quarter; corporate income tax is cumulative from the start of the tax year.

Compare the declared liability with the journal entry 691 = 4411 or 698 = 4418. The difference between the calculation in bani and the liability in whole lei is recorded once through account 473, on the chosen date in an open period.

At year-end, the page totals only evidenced D100 adjustments and prepares 6588 = 473 for a debit balance or 473 = 7588 for a credit balance.

Before the final annual calculation, check the tax classification of accounts 6588 and 7588. Fluxe does not assume their treatment automatically, especially when the same accounts also contain other operations.

For payment, follow Calculated due date: when the deadline falls on a non-working day, the displayed date accounts for the legal extension. The code in the return identifies the tax liability and does not replace the Treasury account used for payment.

History preserves versions prepared in Fluxe, not evidence of submission.

For tax obligations whose statutory deadline is 25 December, the due date is 21 December. If 21 December is a non-working day, the last preceding working day applies. Accordingly, the deadline was 19 December in 2025 and is 21 December in 2026, under Article 155(2) of the Tax Procedure Code.

The Fluxe D100 page prepares the initial return for obligations 103 (corporate income tax) and 121 (microenterprise income tax). Other D100 obligations are completed in ANAF software under their instructions.

For ordinary quarters, the deadline is the 25th, inclusive, of the following month. For Q4 2026, microenterprise income tax is due on 25 January 2027; the exception extending to 25 June concerned 2021–2025. Standard corporate income tax is finalised annually through D101 with its own deadline.

Supporting documents

• The tax profile valid throughout the interval, registered tax obligations and documents supporting any regime change.
• The period’s invoices and income/expense documents, contracts, expense claims, statements and stock or depreciation documents.
• The trial balance and income/expense account ledgers, posted accounting entries and tax records.
• Evidence of tax adjustments, non-taxable income, non-deductible expenses and reliefs where applicable.
• Previous D100 returns and accepted submission receipts; for D101, quarterly obligations and the annual tax calculation.

Completing and checking data

1. In Tax profile, check whether the regime and start date cover the entire calculation interval. For a regime change during the year, establish correct intervals before calculating; do not label the whole year according to the final month’s regime.
   • Tax profile and registered obligations
2. In Validation, confirm supporting documents. In Sources and Drafts, check classification and post correct entries. Compare the trial balance with documents, including depreciation, stock, prepaid expenses and deferred income.
   • Document validation
   • source
   • Drafts
   • Trial balance
3. In Tax calculation, Classification of accounts 6 and 7, use Add classification and complete Accounting account, Tax treatment, Justification and Legal basis. Separately check non-deductible expenses and non-taxable income against business documents.
   • Tax calculation
4. In Documented tax adjustments, use Add adjustment and complete Type, Amount, Explanation and supporting document, Legal basis. Do not add an amount already treated through account classification again. For corporate income tax: taxable result = income − expenses − non-taxable income − tax deductions + non-deductible expenses; losses and reliefs are assessed separately. For microenterprise tax in 2026: tax = income base determined under Article 53 × 1%; expenses are not automatically deducted from this base.
   • Tax calculation
5. Choose the quarter for microenterprise tax or cumulative interval for corporate income tax. Check the base and applicable rate, then use Confirm and freeze. Check and post the tax entry: 698 = 4418 for microenterprise tax, or 691 = 4411 for corporate income tax.
   • Tax calculation
   • Drafts
   • OMF 808 Register
6. In D100, check the interval, code 103/121, declarant, calculation in bani and obligation in lei. If a rounding difference appears, check the adjustment through 473 and a date in an open period; do not manually change tax just to remove the difference.
   • Open this return’s form
   • D100 and version history
7. After supported confirmations, generate the version and download its XML from history. Check all details and the deadline in official ANAF software before signing. Keep the submitted version, submission receipt and reconciliation with accounting.
   • Open this return’s form

The tax calculation is documented, the tax entry and obligations are reconciled, and the final return is validated in ANAF software with a checked submission receipt. Keep obligations, payments and any amendments distinct.

Completing and checking the form in Fluxe

1. Confirm your company's tax regime and period, then check liability 103 or 121 in its tax registration profile.
2. Complete the period's calculation and post the related entry.
3. If the quarter's period is closed and there is a rounding difference, choose an adjustment date within a single open accounting period without changing the closed history.
4. After the annual closing of account 473, confirm the tax rules applicable to entries in accounts 6588 and 7588 before the annual calculation and D101.
5. Compare previously declared liabilities and relevant payments, especially if a D710 correction is planned.
6. Generate the initial version only when no unexplained differences remain.

Validation and filing

1. Download D100 software valid for the period and liability code and check the last update date on the ANAF page.
2. Import or enter the data, run the official validation and resolve relevant errors and warnings.
3. Compare the final totals in D100 with the reconciled position in Fluxe and related declarations.
4. Sign with the registered qualified certificate and submit through the service specified by ANAF.
5. Download the acknowledgment, check acceptance and archive the submitted file, validation report and evidence.

What to check before submission

For other liabilities in the D100 code list, amended returns and special tax situations, check and complete the data in the official software. Closing differences in account 473 from this page is available only on 31 December for the selected calendar year; a non-calendar accounting year requires separate reconciliation.

Legal basis and verification date

OPANAF No. 57/2026 for form 100 and OMFP No. 978/2005 for rounding tax liabilities and the annual closing of differences through account 473.

Legislative reference: 13 October 2026. Before a later filing, check the software version, instructions and deadline applicable to the period again.

Official sources

• Official ANAF page for D100
• ANAF President Order No. 57/2026 — Legislative Portal
• OMFP No. 978/2005 — Legislative Portal
• 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

Related resources

• Accounting
• D710 corrective return
• Declaration D101
• Preparing and submitting returns to ANAF

Practical example

The company’s confirmed tax calculation produces a RON 1,000 liability for the applicable period. In D100, compare the liability type, period, amount and tax entry and check rounding differences. Track the RON 1,000 payment separately; preparing the declaration does not prove payment or accepted filing.

Frequently asked questions and solutions

The tax profile does not cover the whole period

Check the document proving the regime and effective dates. Correct the profile based on evidence and rebuild the legal calculation interval; do not arbitrarily declare the current regime applied retroactively.

• Tax profile and registered obligations

There are unclassified accounts or unsupported adjustments

Return to Classification of accounts 6 and 7 and Documented tax adjustments. Support every treatment and amount; a generic explanation does not replace documentation and tax grounds.

• Tax calculation

The obligation in lei differs from the entry in bani

Check rounding to whole lei once and the documented adjustment through 473. Do not duplicate the adjustment or rewrite a posted entry. At annual closing, handle only proven D100 differences, with checked tax classification of accounts 6588/7588.

You found an incorrect amount in an already filed D100

Keep the original D100 and submission receipt. Correct the calculation and documents through permitted actions, then prepare D710 for the affected obligation and period; a new local D100 version does not amend filing.

• Dosarul D710

There are losses, a tax group, credits or special reliefs

Check the case’s documents and legal conditions with the person responsible for accounting. Complete the full return in ANAF software; do not confirm standard circumstances to exclude existing elements. The 3% allowance for 2025 is granted by ANAF through a decision if conditions are met; do not unilaterally deduct it from D100 or D101.