The page is intended for the standard case of a company subject to corporate income tax with a calendar tax year. Review the accounting result, tax adjustments, taxable profit, annual tax, D100 amounts and remaining difference.
Information tracked on the page
The year, taxable profit and annual tax form the basis of the working version.
Tax is calculated on the exact tax base and rounded to whole lei only once. Example: RON 4,003.10 × 16% = RON 640.496, so the declared liability is RON 640; do not first round to RON 640.50.
P50 totals the liabilities in whole lei from the D100 versions selected for the same year; each version must match the filed return and accepted acknowledgment.
The check covers reconciliation with posted 691 = 4411 journal entries and the confirmed annual calculation.
The XML code is filled in automatically from the D101 return code list. It is not the Treasury account used to pay the tax; check the payment details separately.
Important! The deadline is not the same for every category and financial year. Determine it from the Tax Code and instructions applicable to the company's situation.
D101 finalises annual corporate income tax; it is not the annual return for a period taxed exclusively under the microenterprise regime. The case prepared here is a business subject to corporate income tax, with a calendar financial year and standard circumstances.
For calendar financial year 2026, the deadline is 25 June 2027 under the Fiscal Code amended by OUG 8/2026. For a modified financial year and special categories, check the applicable rule.
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
- 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.
- 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.
- 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.
- 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.
- Select the year, check the annual calculation and use Confirm and freeze only after reconciliation. Check posted entries 691 = 4411 and closing of the year’s periods. Compare tax records with the final calculation.
- In D101, complete year, CAEN and declarant. For each quarter, choose the reconciled D100 version matching the return actually submitted and accepted receipt. P50 totals declared obligations, not bank transfers or all saved versions.
- 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.
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
- Close the year's periods and confirm the tax calculation, including non-deductible and non-taxable items.
- Reconcile annual tax with entries 691 = 4411 and each D100 for the year.
- If you have several D100 versions for the same quarter, select the file matching the submitted return and verified acknowledgment under Reconciled D100 version. Recheck the D100 confirmation after changing the selection. The chosen version remains linked to D101 in the archive.
- For calendar year 2026, check D101 with an ANAF version that includes the due date of 25 June 2027. Do not change the legal due date merely to remove a validation error.
- Identify any non-calendar tax year, tax group, minimum turnover tax, loss, credit or tax relief.
- Use the totals after explaining any differences and checking that the company falls within the standard case described above.
Validation and filing
- Download D101 software for the relevant tax year and check the last update date on the ANAF page.
- Import or enter the data, run the official validation and resolve relevant errors and warnings.
- Compare the final totals in D101 with the reconciled position in Fluxe and related declarations.
- Sign with the registered qualified certificate and submit through the service specified by ANAF.
- Download the acknowledgment, check acceptance and archive the submitted file, validation report and evidence.
What to check before submission
Check and complete amendments, a changed tax year, tax groups, minimum turnover tax, losses, credits and special reliefs separately in the official software; these are outside the standard case prepared here.
Legal basis and verification date
OPANAF No. 206/2025 for the D101 form and instructions, together with Tax Code provisions applicable to the taxpayer.
Legislative reference: 10 September 2026. Before a later filing, check the software version, instructions and deadline applicable to the period again.
Official sources
Related resources
Practical example
The checked annual calculation shows a RON 10,000 liability, while relevant liabilities previously declared total RON 8,000. In this simplified example, the difference is RON 2,000. Reconcile the annual calculation, D100 and entries before completing the form; separately check reliefs, losses and the company’s other circumstances.
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.
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.
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.
The selected D100 was not filed or P50 does not match
Compare the selected version with each quarter’s submitted file and receipt. Account for accepted amendments and do not replace declared obligations with payments. If you cannot reconcile the situation in Fluxe, complete the whole case in ANAF software.
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.