The page prepares the VAT return from reconciled sources. It groups the tax base and VAT by row, retains the link to the tax document and archives the XML version prepared for the official Soft J check.
Information tracked on the page
The row and indicator explain where the amount belongs in the official form.
The taxable amount and VAT must be traceable to the document and confirmed treatment, not entered only as a total.
Enter refunds, settlements, adjustments and balances that cannot be inferred automatically from the period's documents in whole lei.
The downloaded file is prepared for validation in Soft J; it is not signed, submitted or accepted by ANAF and has no acknowledgment.
Submission evidence links the acknowledgment or external document to the submitted XML version, without treating human confirmation as an automatic check of ANAF acceptance.
Later adjustments includes a normal domestic transaction omitted from a documented VAT return under controlled conditions. An eligible sale is included only once on row 16, and a fully deductible purchase with 100% pro rata is included only once on row 33 of the selected period.
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.
Important! Generating and archiving XML in Fluxe does not mean Soft J validation, signing, transmission or filing. Only ANAF's acknowledgment confirms the submission result.
D300 is filed by persons normally registered for VAT under Article 316 for the applicable tax period. The general deadline is the 25th, inclusive, of the following month; file even without operations. No operations does not mean all fields are zero: check carried-forward balances and adjustments.
D300 is not filed as an ordinary amended VAT return. Errors are handled through adjustment rows according to their nature or through the procedure for correcting clerical errors.
Supporting documents
- The VAT registration decision, registered tax obligations, VAT period and special code documents where applicable.
- Purchase/sales invoices and credit notes, contracts, goods receipts, delivery notes and evidence of services supplied.
- Evidence of the tax point, payments relevant to VAT cash accounting, tax exchange rate and deduction rights.
- For EU operations: checked VAT codes, transport and delivery documents, operation nature and evidence of the place of supply.
- VAT journals, double-entry VAT account ledgers, previous returns, carried-forward balances and submission receipts.
Completing and checking data
- In Tax profile, check VAT registration and period. If you have an intra-Community goods acquisition taxable in Romania and were a quarterly filer, check the period change and D700 notification within 5 working days of the end of the tax-point month; a services acquisition alone does not trigger this rule.
- Upload documents, then in Validation compare the original with the date, currency, partner, taxable base, VAT and tax treatment. Confirm only supported details; for credit notes, keep the sign and link to the original invoice.
- Open the Purchase journal and Sales journal for the tax period. Trace differences to the document and, in double-entry bookkeeping, to the posted 4426/4427 entry. Do not add an amount directly to the return to conceal a missing source.
- În D300 verifică fiecare rând, indicator, bază, TVA și sursă. Completează declarantul, CAEN-ul, regularizările și soldurile cerute, inclusiv zero numai după verificare. Compară TVA colectată și deductibilă cu jurnalele și soldurile reportate cu decontul precedent. Pentru un borderou emis fără TVA, verifică valoarea achiziției la Achiziții scutite de taxă sau neimpozabile; valoarea bunurilor nu devine TVA deductibilă.
- For EU operations, first check individual D390 confirmations. Also reconcile domestic operations with D394. The taxable base in D300 sub-row 3.1 details row 3 and must not be added again.
- Generate the version after actual checks and confirmations. Download the file, complete situations needing additional information in ANAF software and validate it fully. Sign and submit only the final version; keep the receipt and its link to that version.
You have checked documents, tax point, classification, exchange rate and totals. The supporting file/file was completed and validated in official software, and the receipt and submitted version are archived. For D300, also keep filing evidence linked to the exact version.
Completing and checking the form in Fluxe
- Confirm the VAT tax period and close the sales and purchase journals.
- Open the source of each row with a difference and correct the document, treatment or journal entry.
- Complete the declarant, CAEN code, rows 32–34 and balances in rows 38, 39, 41 and 42, including zero values after checking.
- Confirm the tax point for supplies, reporting frequency, inapplicable rows, reverse-charge indicators and absence of a tax successor.
- For issued intra-Community invoices, individually confirm the tax chargeability date, classification and supporting documents in D390. Ordinary supplies of goods with code L go on line 1; B2B services with code P go on lines 3 and 3.1. Base in RON = foreign currency amount × confirmed tax exchange rate. Subline 3.1 details line 3 and must not be added again to the total base. For double-entry accounting, the base must also match the posted entry.
- Check EU credit notes and operations with tax chargeability on a date other than the invoice date separately. For these cases, prepare the complete return in the ANAF form; do not confirm that lines are inapplicable to omit existing operations.
- Generate the version, download the XML from XML History and retain the fingerprint of the verified version.
- If you discover an omission after filing, choose the later D300 period, then in Later adjustments select the verified transaction, enter the reason and confirm the document, tax point, rate, deduction and D394 before generating the target XML.
Validation and filing
- Download the Soft J D300 application applicable to the tax period from ANAF's page and check its last update date.
- Open the XML prepared in Fluxe in Soft J, run official validation and resolve relevant errors or warnings.
- Compare the final D300 totals with the VAT journals, account balances and the version archived in Fluxe.
- Generate the document required by the official application, sign it with the qualified certificate and submit through the service specified by ANAF.
- Download the acknowledgment and check acceptance, then in Submission evidence select the exact submitted XML version, copy the SPV references and attach the acknowledgment or external document.
What to check before submission
The generator covers tax periods in 2026 and explicitly mapped rows. Consolidated returns for a single tax group, special schemes, a tax successor, changes in reporting frequency, unsupported rows or a tax point date different from the invoice date keep generation blocked until correctly addressed. For later adjustments, the list accepts only normal domestic transactions in RON at 21% or 11%. Reverse charge, cash accounting for VAT, exchange differences, Article 287 adjustments, the Article 315^1 scheme, historical rates, mixed-sign values and partial deduction are checked separately. Fluxe verifies that the local XML and attached evidence remain unchanged, but the receipt's authenticity and acceptance are confirmed by the person recording it, not checked automatically. You can retain filing evidence for an old version without associated sources, but that version cannot automatically prove that a particular transaction was omitted from the return.
Legal basis and verification date
Article 323 of the Tax Code and OPANAF No. 174/2026 for the D300 form and instructions applicable to periods in 2026.
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 D300
- ANAF President Order No. 174/2026 — Legislative Portal
- D300 — form and instructions, OPANAF 174/2026
- ANAF — intra-Community goods acquisitions and VAT period changes in 2026
- OPANAF 3604/2015, amended by OPANAF 779/2024 — correction of clerical errors in D300
- OUG 8/2026 — VAT cash accounting threshold and rules
- OPANAF 3775/2024 — Article 5: D300 filing obligation for each tax period
- ANAF — special December deadline, Article 155(2) of the Tax Procedure Code
Related resources
Practical example
For the checked period, output VAT is RON 1,050 and eligible deductible input VAT is RON 420, with no other balances or adjustments in this example. The difference is RON 630. Compare journals and every form component, generate the file and check it in the official program; do not use RON 630 if the actual records contain other components.
Frequently asked questions and solutions
An invoice is recorded twice
Compare the issuer, number, date and original. Keep the correct document and remove the duplicate before posting; for an already posted entry, use the permitted correction/reversal. Recalculate journals and check whether the filed return needs correction.
VAT or the period differs from the original invoice
Check the tax point, rate valid for the operation, exchange rate and deduction rights. Do not automatically apply the current rate to a credit note or historical operation. For a business not VAT-registered, do not delete VAT extracted from the supplier.
You found an omission after filing
Do not file D300 as an ordinary amended return. Establish whether it is an adjustment or clerical error. For an eligible operation, use Subsequent adjustments in the correct period with grounds and documentation; for other cases, apply the official procedure and reconcile D394.
Baza UE, codul partenerului sau dovada transportului lipsesc
Complete information from documents and check the partner’s status for the operation. If you cannot support exemption or classification, establish legal treatment before reporting; do not invent a VAT code or evidence.