Declaration D700

The page builds the file for registering, changing or removing a tax obligation. Each version keeps the change, its effective date and the evidence supporting it.

Information tracked on the page

The change and effective date must match the documented situation.

The attached evidence explains the reason for the change.

Version history does not replace the ANAF form and acknowledgement.

D700 electronically records tax registration and registered obligation changes in cases covered by the form. The deadline depends on the event; do not apply one deadline to all changes.

For general changes, check the 15-day deadline under Article 88 of the Tax Procedure Code unless legislation sets another deadline. For intra-Community goods acquisitions changing the VAT period, check the special deadline and Article 322.

Supporting documents

• The registration certificate and current tax details, including ANAF registered obligations.
• The document causing the change: contract, decision, operation, threshold exceedance or termination document, as applicable.
• The event date and calculation of its effective date and reporting deadline.
• Previous registration change returns, submission receipts and related ANAF decisions.

Completing and checking data

1. In Tax profile, compare the recorded regime with ANAF registered obligations and the new document. Record what changes, when and why without automatically altering historical periods.
   • Tax profile and registered obligations
2. Check the event in source documents. For an intra-Community goods acquisition taxable in Romania, identify the tax-point month and determine the VAT period under Article 322(7), not the month when you noticed the invoice.
   • Foreign currency purchases
   • D390
3. In D700, prepare the supporting file with change type, effective date, reason and evidence. Check the event’s exact deadline. The supporting file is not the filing form.
   • Open this return’s form
4. Complete the relevant sections in the current ANAF D700 form, validate, sign and submit. Keep the receipt and change decision/confirmation when required, then reflect the confirmed regime and date in Fluxe.
   • Open this return’s form
   • Tax profile and registered obligations

You have the event’s supporting file, submitted D700, checked receipt and relevant ANAF document. The Fluxe profile reflects the confirmed legal regime and date.

Completing and checking the form in Fluxe

1. Compare current tax registrations with the required change and determine the effective date.
2. Gather the evidence and verify the taxpayer's identity.
3. Complete the file and resolve conflicting changes or missing periods.
4. Transfer the information to the current D700 form and select only the applicable sections.

Validation and filing

1. Download the smart D700 form under ANAF President Order No. 15/2026 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 D700 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

Creation of the smart form, signing, submission and the acknowledgment are handled in ANAF's tools.

Legal basis and verification date

ANAF President Order No. 15/2026 for the template, content and instructions of form 700.

Legislative reference: 10 September 2026. Before a later filing, check the software version, instructions and deadline applicable to the period again.

Official sources

• Official ANAF page for D700
• ANAF President Order No. 15/2026 — Legislative Portal
• D700 — form and instructions, OPANAF 15/2026
• ANAF — intra-Community goods acquisitions and VAT period changes in 2026
• ANAF — microenterprise conditions and D700 classification notification in 2026
• ANAF — leaving the microenterprise regime during the year, August 2026

Related resources

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

Practical example

Documents support a tax change from a specific date. Compare the current status, effective date and intended amendment, and prepare documents before using the official form. Check the acknowledgement and subsequently accepted status; saving Tax profile in Fluxe does not file D700.

Frequently asked questions and solutions

You changed the Fluxe profile but ANAF shows the old regime

Check the return actually submitted, its receipt and the change’s effective date. Saving in Fluxe is not D700 filing and does not change ANAF registered obligations.

You do not know when monthly VAT begins

For an intra-Community goods acquisition taxable in Romania: in the first quarter month, monthly from the first month; in the second, the first two months form a separate period and monthly begins in the third; in the third, the current quarter remains quarterly and monthly begins next quarter. Also check the notification deadline of 5 working days after the tax-point month ends.

You selected the wrong change or date

Compare with the document and event rules. If already filed, check the correction/change procedure and effect on registered obligations before changing the profile again; keep history and evidence.