Special VAT expense report D301

The page organizes documents for special VAT transactions, together with the form section, tax base in lei, VAT due, exchange rate and tax basis. It is a working file for supporting each entry.

Information tracked on the page

The section and legal basis explain why the operation belongs in D301.

The base in lei and VAT due depend on chargeability and the applicable exchange rate.

The check shows missing evidence but does not validate the official form.

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.

D301 concerns only special operations for which instructions establish VAT payable through this form. The special Article 317 code is not equivalent to normal Article 316 registration and does not make the business normally VAT-registered.

The general deadline is the 25th, inclusive, of the month following the tax point. For new and used means of transport acquired intra-Community and taxable in Romania, file before registration, but no later than the 25th of the month following the tax point. The Fluxe supporting file is completed in the official form.

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

1. 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.
   • Tax profile and registered obligations
   • D700
2. 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.
   • Add documents
   • Document validation
3. Check purchases and special operation documents in RON/foreign currency purchases. A business not VAT-registered keeps the VAT on a supplier invoice but does not automatically treat it as deductible VAT and need not activate its own VAT to prepare the D301 supporting file.
   • RON purchases
   • Foreign currency purchases
4. In D301, check the form section, document, tax point, currency, tax exchange rate, taxable base in lei, rate, VAT payable and grounds. Attach support for each item. Taxable base in lei = foreign currency taxable base × applicable tax exchange rate; VAT payable = taxable base in lei × applicable legal rate.
   • Open this return’s form
5. Reconcile totals with documents and related returns across comparable categories and periods. Explain differences in period, tax point and reporting scope; do not force equal totals covering different operations.
   • Open this return’s form
   • D390
6. Keep the checked supporting file in Fluxe and complete D301 in official software. Check payment obligations, validate the form and submit through the ANAF service, then archive the submission receipt.
   • Open this return’s form

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

1. Identify the transaction, the person liable for payment, the D301 section and the tax-point period.
2. Check the document, currency, exchange rate, base in lei, rate and VAT due.
3. Attach the basis and supporting evidence for each item, then reconcile the total with the accounts.

Validation and filing

1. Download the smart D301 form valid for the operation 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 D301 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

Confirm the tax treatment using the documents in the file before completing the official form.

Legal basis and verification date

OPANAF No. 592/2016 for the D301 form and instructions, together with the Tax Code articles applicable to the transaction.

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 D301
• D301 — form and instructions updated by OPANAF 779/2024
• D390 — operations, tax point and corrections, OPANAF 705/2020
• ANAF — special December deadline, Article 155(2) of the Tax Procedure Code

Related resources

• Accounting
• D300 VAT return
• Preparing and submitting returns to ANAF

Practical example

A transaction requires assessment for the special VAT return. Identify the invoice, transaction nature, tax point and applicable exchange rate, and check its basis before completion. A company not being ordinarily VAT-registered does not itself prove every purchase belongs in D301.

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.

• Document validation
• Posted and reversed

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

Compare with the original return and submission receipt, correct supporting documents and follow D301 amendment instructions. Revising the Fluxe supporting file does not amend the submitted return.

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.