The page groups beneficiaries and income that may be included in the information return on withholding tax. Each row retains the identity, income type, tax base or gain, and tax.
Information tracked on the page
The personal numeric code/tax identification number, residence and income type determine where the beneficiary is reported.
The base, gain, tax and loss are checked by beneficiary and then by category.
Corrections preserve working history without automatically becoming a submitted corrective return.
Important! Do not automatically reuse the previous year's form. The form and instructions were amended, including through OPANAF No. 303/2026.
D205 is the annual information return for withholding-tax income categories specified in its instructions. Do not duplicate salary income reported through D112 here or confuse resident recipients with D207 cases.
The general deadline is the last day of February for the previous year, subject to legal deadline calculation rules. Select the form and categories valid for the income year; OPANAF 303/2026 changed the instructions.
Supporting documents
- Contracts, dividend distribution resolutions and other documents supporting the income’s nature and amount.
- Each recipient’s identity and CNP/NIF, residence and relevant tax documents.
- Recipient records, withheld tax calculations, payment documents and obligations reported through D100.
- Previous D205, its submission receipt and the list of recipients to correct if filing an amended return.
Completing and checking data
- Check the business regime and income year. Prepare a separate recipient list by category; for dividends, separately check allocation, payment and rules for distributed but unpaid dividends.
- Compare contracts and payments with validated documents and tax accounting records. Do not treat business receipts as individual recipients’ income.
- In D205, complete recipient, CNP/NIF, residence, income type, taxable base/gain and tax/loss according to category. Check every row against documents without combining different people.
- Reconcile tax by category and recipient with D100 and account ledgers. Check categories and corrections in the ANAF form for the reported year, then validate, submit and keep the submission receipt.
Each recipient has supported identification, category and amounts. Totals are reconciled, and the year’s final return has a checked submission receipt.
Completing and checking the form in Fluxe
- Determine reportable beneficiaries and categories for the return year.
- Reconcile income, taxable amounts, tax withheld and payments with the accounts and related declarations.
Validation and filing
- Download D205 software for the income 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 D205 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 the data prepared using the 2025 form in ANAF's software for the reporting year. Complete any income categories, annexes and corrections that are not available in Fluxe there.
Legal basis and verification date
OPANAF No. 179/2022, as amended by OPANAF No. 303/2026, and the D205 instructions for the reporting year.
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
You have payments in a reportable income category to Ion Popescu. Consolidate the beneficiary, income and withheld tax from actual documents and compare with relevant declared liabilities. Do not include the same person twice merely because there are several payments; check the category and identification before reporting.
Frequently asked questions and solutions
A recipient has an incorrect CNP/NIF
Correct it from the identity document. Do not invent an identifier or combine recipients simply because they share a name. For a filed return, apply the amendment instructions.
You do not know whether income belongs in D205 or D207
Check tax residence, income category and both forms’ instructions. For D207 cases, use official ANAF software; do not change residence to fit an available form.
Impozitul anual nu coincide cu D100
Compare periods, tax points, distribution/payment and any amendments. Correct the wrong return through its procedure rather than arbitrarily changing the D205 total.
You need to correct or remove a reported recipient
In an amended D205, include only corrected or omitted entries as instructed. For removal, keep recipient identification and enter zero in the required amount columns. Check the effect on totals and keep the amendment’s submission receipt.