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• Subscriptions …, payment received and accounting. For the recoverable VAT example, select January 2025 and compare invoice MAT-01, goods receipt NIR-01, the purchase journal, D300 VAT return and the balance of account 4424 in the trial balance. Prepared tax returns are checked separately and do not constitute filings with ANAF. You have 60 minutes and up to 5 AI requests per session. After using the AI requests, you can keep working manually. When time expires, you automatically return to the account area from which you started; …

Company activity

• Accounting …cks and rates → Open the tax document and, for double-entry bookkeeping, the posted entry on the row → Export the report locally or open the SAGA XML sets. The D300 preview with period totals, calculated rows, the exact tax document, posted entry and submission limitations Choose the period → Check the D300 totals and rows → Open the tax document and, for double-entry bookkeeping, the posted journal entry → Continue separately in the official form, because the preview cannot be filed. VAT settlement with 4426/4427 …

Accounting

• Purchase journal: checking deductible VAT Purchase journal: checking deductible VAT Check purchases and the VAT deduction period before preparing D300 and related returns. Accounting Law No. 82/1991 — supporting documents and accounting registers OMFP No. 2.634/2015 — financial and accounting document rules 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 ru…
• Sales journal: checking output VAT Sales journal: checking output VAT Check sales and when output VAT becomes chargeable before preparing D300 and related returns. Accounting Law No. 82/1991 — supporting documents and accounting registers OMFP No. 2.634/2015 — financial and accounting document rules 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 rul…
• e-VAT: checking differences against company records …documents and returns. Accounting Law No. 82/1991 — supporting documents and accounting registers OMFP No. 2.634/2015 — financial and accounting document rules 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 deadli…
• Accounting Home …ecoverable = the maximum of 0 and minus VAT balance. Reconcile these values with return balances and adjustments; they do not by themselves represent the final D300 amount. Viewing tables and editing rights In tables offering these controls, find the record using Search and narrow the selection using Filter. Displayed columns retains the mandatory column, and the header allows sorting. Per page starts at 30 results and accepts between 1 and 500. To find an important item again, use Pin to top or Highlight from the …
• Reports — Tax compliance …put VAT − Confirmed deductible input VAT. VAT awaiting treatment is not automatically included in deductible input VAT. The current difference is not the final D300 return. Check carried-forward balances, adjustments and reconciliations separately. A received document with VAT may require confirmation of chargeability, deductibility and the applicable exchange rate. Period and comparison Choose the interval and grouping by month, quarter or year. Compare equivalent periods and check source warnings before interpret…

Declarations and reporting

• Preparing and submitting returns to ANAF …ter you retain the acknowledgment and check its message. History keeps working versions, the submitted file and received evidence separately. D100, D101, D112, D300, D301, D390, D394 and D406 start from the tax period containing the last day of the interval selected in Accounting. Check the form's period: it may be a month, a quarter, a cumulative interval or a year, and may differ from the general selection. When it differs, the page displays a warning before generation. In XML histories, use the following pages t…
• D300 VAT return D300 VAT return Reconcile the taxable amount and VAT, confirm adjustments and balances, and generate an XML file to check in Soft J before submission. 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…
• Special VAT expense report D301 …n, 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. 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. The section and legal basis explain why the operation belongs in D301. The base in lei and VAT due depend…
• Recapitulative Declaration D390 VIES Recapitulative Declaration D390 VIES Review intra-Community transactions by partner and VAT number, reconcile them with D300 and finalize the declaration in the ANAF application. D390 reports intra-Community operations under Article 325. File monthly by the 25th, inclusive, of the month following the tax point, only for months with reportable operations, even if D300 is quarterly. Separately identify supplies and acquisitions of goods, and supplies and acquisitions of services. Check VAT code validity and operation…
• D394 information return …ry the last day of February, subject to legal deadline rules. Check documents received in the reported period and partner classification. D394 replaces neither D300 nor invoice submission through RO e-Factura. 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 exc…
• D710 corrective return …ithout changing the original return, and retain the link to its filing receipt. 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. The original submitted D100, registration number/index and accepted sub…
• Intrastat Statistical Declaration …tely for arrivals and dispatches. Reporting is statistical and is submitted to the National Institute of Statistics, even when based on documents also used for D300 or D390. The obligation and threshold are tracked separately for arrivals and dispatches. Check the eight-digit CN code, country, nature of the transaction, transport, mass, quantity and values for each item. The Combined Nomenclature changes annually; the 2026 nomenclature is used for 2026. Check the notification, obligation and annual thresholds for e…