Help

Company activity

• Accounting …rrections separately in the selected currency. Reports — Accounting records Compare income, expenses and the result from posted journal entries. Reports — Tax compliance Compare confirmed VAT and transactions whose tax treatment still requires review. Reports — Payroll and human resources Compare salaries and employer cost from confirmed or closed payrolls. Reports — Tax advice and optimisation Analyse confirmed tax calculations, using separate bases for microenterprise income tax and corporate income tax. Document…

Accounting

• Tax profile: establish obligations before recording transactions …cial and accounting document rules 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 10 September 2026 The registration certificate and legal form documents. The tax registration record, decisions and accepted amendment declarations, with their effective dates. Documents supporting the tax regime, VAT…
• Importing and exporting accounting data …ate income tax calculations, choose Download OMF 808 Register and CSV, XLSX or PDF. Check the period and amounts before archiving or handing over the register; microenterprise periods are excluded. Accounting Law No. 82/1991 — supporting documents and accounting registers OMFP No. 2.634/2015 — financial and accounting document rules 10 September 2026 The original file and documents supporting its records. The selected dataset's import template and covered period. A database backup of the software into which you wil…
• Tax calculation: the tax base and tax due …nses − non-taxable income − tax deductions + non-deductible expenses, with other adjustments and tax losses treated according to the taxpayer's circumstances. For microenterprises, the base starts with the period's revenue and is adjusted under specific rules, without routinely deducting all expenses. Starting with tax year 2024, tax losses recovered are deducted cumulatively up to 70% of positive taxable profit calculated before loss relief. Loss relief limit = positive taxable profit before relief × 70%. For prof…
• Corporate Income Tax Record Register …and accounting document rules D100 — form and instructions, OPANAF 57/2026 OUG 153/2020 — Article I(13) and Article VI: deadline exceptions for 2021–2025 ANAF — microenterprise conditions and D700 classification notification in 2026 ANAF — 1% microenterprise rate applied to the Article 53 tax base in 2026 OUG 8/2026 — Article 7: allowance for tax relating to 2025 ANAF — special December deadline, Article 155(2) of the Tax Procedure Code D101 — form and instructions, OPANAF 206/2025 OUG 8/2026 — annual D101 deadline…
• Reports — Tax advice and optimisation Reports — Tax advice and optimisation Analyse confirmed tax calculations, using separate bases for microenterprise income tax and corporate income tax. Tax attributable to the period Period contribution = confirmed cumulative value at the end of the period − previously confirmed cumulative value, for the same starting date and tax regime. Cumulative tax due = maximum(tax before credits − confirmed tax credits, 0). The microenterprise and corporate income tax bases remain separate. The report uses confirmed calculat…
• Calculations in the tax report …ation's regime, interval, rate, base, credits and tax. The indicator filter narrows the list to calculations contributing to the value under review. Do not mix microenterprise and corporate income tax bases. Cumulative values and period contribution Open the tax calculation for confirmed explanations and adjustments. Compare only calculations with the same tax year starting date and regime. If there are warnings, check the sequence of calculations before interpreting the difference. A cumulative calculation of RON …

Instrumente · Tax calculator

• Estimate taxes for your activity …nced mode to transfer income and expenses as annual amounts. Check assumptions before recalculating. Choose Advanced calculator for standard-income assessment, microenterprise tax, personal exceptions, losses and dividends. Legal form alone does not prove tax-regime eligibility. For self-employment, enter income and deductible expenses or adjusted annual standard income. Select only exceptions with supporting documents and enter employment income or other income relevant to CASS. For companies, enter the tax base a…
• Check an expense's deductibility …travel, enter transport and accommodation only. Check result, conditions and legal basis. For sponsorship, separate non-deductible expense from tax credit; under microenterprise/standard-income assessment, do not treat the expense as reducing the income/standard-income base. Calculating the result Deductible business entertainment in RON = min(expense; max(0; 2% × statutory base − entertainment already deducted)). For a company, base = accounting profit + corporate income tax + business entertainment; for PFA, base…

Declarations and reporting

• Preparing and submitting returns to ANAF …ns, submission receipts and payment evidence. Select the business and period in Accounting. In Tax profile, compare the tax ID, accounting regime, corporate or microenterprise income tax, VAT and start dates with ANAF documents. Saving a change in Fluxe does not change registered tax obligations at ANAF. Tax profile and registered obligations Upload supporting documents. For each invoice, check the issuer, recipient, number, date, currency, items, taxable base and taxes. Separate the invoice from its payment and re…
• Declaration D100 Declaration D100 Prepare the corporate income tax or microenterprise tax liability and reconcile it with the tax calculation and posted journal entry. The Fluxe D100 page prepares the initial return for obligations 103 (corporate income tax) and 121 (microenterprise income tax). Other D100 obligations are completed in ANAF software under their instructions. For ordinary quarters, the deadline is the 25th, inclusive, of the following month. For Q4 2026, microenterprise income tax is due on 25 January 2027; the excep…
• Declaration D101 …income tax: taxable result = income − expenses − non-taxable income − tax deductions + non-deductible expenses; losses and reliefs are assessed separately. For microenterprise tax in 2026: tax = income base determined under Article 53 × 1%; expenses are not automatically deducted from this base. Tax calculation Select the year, check the annual calculation and use Confirm and freeze only after reconciliation. Check posted entries 691 = 4411 and closing of the year’s periods. Compare tax records with the final calcu…
• Declaration D700 …r 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 declaratia-710 depunerea-declaratiilor-la-anaf 10 September 2026 Documents support a tax change from a specific date. Compare the current status, effective date and intended amendment, and prepare documents before usi…
• D212 single tax return …solidate the individual's income and check its sources, then complete the web form or ANAF application. D212 concerns the individual, not an SRL’s corporate or microenterprise income tax. Check all relevant income and personal circumstances, including those outside Fluxe. Pentru veniturile anului 2025 termenul a fost 25 mai 2026. În octombrie 2026 poți avea o depunere întârziată, o rectificare sau o opțiune CASS pentru anul curent; alege secțiunea și anul potrivite. Identity documents, activity form and income reco…