D710 corrective return

The page organizes correction of a liability declared through D100. It retains the initial amount, corrected amount, difference, source declaration and evidence of the initial submission.

Information tracked on the page

The source D100 and its acknowledgement identify the corrected liability.

The new amount does not overwrite the original; the difference remains visible.

D710 amends D100 obligations according to its instructions; it does not correct D300, D112, D390, D394 or D212.

Start with the D100 actually filed and its submission receipt, together with the latest accepted amendment if any. Check the period, obligation and legal amendment conditions, including whether the period is under tax inspection or a tax assessment exists.

Supporting documents

• The original submitted D100, registration number/index and accepted submission receipt.
• Documents and calculations explaining the error, original amount and correct amount.
• The original accounting entry and permitted correction, trial balance and tax register.
• Previous D710 returns, receipts and relevant ANAF documents for the same obligation/period.

Completing and checking data

1. Identify the original D100 and period. Compare the historical version with the submitted file and receipt, not just the latest saved version.
   • Istoric D100
2. Rebuild the correct calculation from documents and entries, support the difference and check the correcting accounting entry. Do not overwrite an already posted entry or closed period.
   • Tax calculation
   • Trial balance
   • Posted and reversed
3. In D710, prepare the obligation, period, D100 reference, previous amount, corrected amount, difference and reason. If previously amended, the previous amount is from the latest accepted return for the same obligation. Difference to amend = correct obligation − previously declared obligation; this is not automatically the amount payable because payments or offsets may exist.
   • Open this return’s form
4. Complete the official D710 form, check all rows and amendment conditions, validate and submit. Archive the receipt and later reconcile obligations with ANAF records.
   • Open this return’s form

You have the documented link between D100 and D710, corrected calculation and entries, submitted return and receipt. Separately check the effect on the payable balance.

Completing and checking the form in Fluxe

1. Identify the submitted D100, period, liability code and accepted acknowledgement.
2. Document the reason and reconcile the new amount with the corrected calculation and entry.
3. Keep the original amount, corrected amount and difference without changing D100 history.
4. Complete D710 with the correct reference and liability.

Validation and filing

1. Download the smart D710 form valid on the correction date 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 D710 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

Use the amendment file in Fluxe to check amounts and evidence. Complete form D710 in the official software and submit it through the ANAF service; keeping the file does not mean it has been filed.

Legal basis and verification date

OPANAF No. 57/2026 for form 710 and the instructions for correcting D100 tax liabilities.

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 D710
• ANAF President Order No. 57/2026 — Legislative Portal
• D710 — instructions for original and corrected amounts
• D100 — form and instructions, OPANAF 57/2026

Related resources

• Accounting
• Declaration D100
• Declaration D700
• Preparing and submitting returns to ANAF

Practical example

The original D100 declared RON 1,000, while the documented correct calculation is RON 1,200. In the correction, check the original amount and corrected total of RON 1,200 as required by the form, rather than just the RON 200 difference. Keep D100, the original acknowledgement, calculation and correction acknowledgement.

Frequently asked questions and solutions

The original D100 or submission receipt is missing

Retrieve the submitted return and receipt from the taxpayer archive/ANAF service. An unchecked local version does not reliably establish the amount to amend.

The corrected amount is confused with the difference

Enter the correct total obligation in the required field and separately check the difference from the original. Do not enter only the difference when the form requests the corrected amount.

You want to correct another form or an inspected period

Use that form’s procedure and check Tax Procedure Code restrictions. D710 is not a universal amendment and does not replace challenging or correcting ANAF documents.