Features

• Annual corporate income tax return — wizard l10n.ro.anaf.d101.v10 generates <declaratie101> under namespace mfp:anaf:dgti:d101:declaratie:v3, validated against the locally bundled d101_20250214.xsd (OPANAF 206/11.02.2025).
• Four obligation codes covered — 102 (banks with advance payments), 103 (most companies), 104 (NGOs, agricultural cooperatives, religious cults), 105 (foreign legal entities with a Romanian PE). Fiscal year start, end and the obligation code drive the computed scadenta.
• Profit tax position nomenclator — about 100 records in l10n.ro.anaf.d101.config covering P1…P53 plus sub-fields (P81, P84, P111–P113, P421–P4231, P38a–P43a, P481, P482).
• Two-pass computation — compute_from_config first sums the trial balance of account_code_from–account_code_to for each non-computed field, then evaluates the formulae on derived positions (e.g. P26 = P3 + P4 - P5).
• Default PCG RO mapping — total revenues from class 7%, total expenses from class 6%, gross profit/loss as a derived field; ready to use for the standard Romanian chart of accounts.
• Sector-specific adjustments (P38a, P39a, P40a, P43a) are shipped without an account range — companies in banking, oil and gas, mining or electricity production fill those manually.
• Special filing flags — initial / rectificative / rectificative with notification (d_rec), reglementare (d_reglem), dissolution (Data_L, Data_B), successor (d_succ, cifs), fiscal group (d_grup), micro-enterprise switch year (trim_micro, primul_an_modif, ultimul_an_modif).
• 23-digit nr_evid generated in ANAF format 11<cod:3>01<LLAA><scadenta:6><dissolution:1>000<checksum:2>.
• PDF preview — d101_v10_report QWeb template renders the populated wizard so the accountant can sign off internally before generating XML.
• Locally corrected XSD — the upstream d101_20250214.xsd published by ANAF has two known syntax errors that prevent lxml from parsing it; the module ships a fixed copy as a binary attachment used for the pre-download validation step.

Configuration

1. Prerequisites

Complete the setup described in the l10n_ro_declaration base module shipped with this one:

• Romanian VAT/CUI on the company.
• The CAEN code on the company record (required in the D101 XML caen attribute).
• At least one ANAF signature under Accounting → Configuration → Romania → ANAF Signatures.
• The company bank account.
• The company opening date — used as the lower bound when reading the trial balance for the fiscal year.

2. Review the profit tax positions nomenclator

Open Accounting → Configuration → Romania → D101 — Profit Tax Configuration. About 100 records cover every position in the declaration:

3. Account-based vs formula-based fields

Two kinds of positions are computed during compute_from_config:

1. Account-mapped fields (computed = False) — the wizard reads the trial balance for the configured account range over the wizard period. Examples: P1 (total revenues, mapped to all 7% accounts), P2 (total expenses, mapped to 6%).
2. Formula-based fields (computed = True) — evaluated after the first pass against previously computed P-values. Examples: P3 (gross profit), P26 (taxable profit), P38 (corporate income tax due), P50 (final tax liability).

The total payable (totalPlata_A) is computed at generation time as the sum of absolute values of the main P1…P53 positions (not sub-fields).

4. Sector-specific adjustments

Industry-specific positions ship without an account range because they depend on each company's analytical accounts:

• P38a, P40a — electricity producers / oil and gas.
• P39a, P43a — banking, mining, additional sector levies.
• P481, P482 — additional adjustments.

If your company is liable, either configure the analytical range on the relevant config record or override the value directly on the wizard before generating the XML.

5. Run the declaration

After configuration, generate the declaration as described in USAGE.md.

How it works

Open Accounting → Reports → Romania → D101.

Steps

1. Header fields

   • Declaration / Version — defaults to D101 / Versiunea 10.
   • Date From / Date To — the full fiscal year (typically 01.01.YYYY–31.12.YYYY).
   • Signature — the ANAF signature record for the declarant.
   • Bank Account — the company bank account.
   • Cod Obligație — 103 (most companies), 102 (banks with advance payment), 104 (NGO / agricultural cooperatives), 105 (foreign legal entities with a PE in Romania).

2. Special filing situations — toggle only if applicable:

   • Tip Declarație (d_rec) — initial / rectificative / rectificative with notification.
   • Reglementare (d_reglem) — Yes if filing under regularizare (deadline +3 months).
   • Dissolution (Data_L, Data_B) — set the liquidation / dissolution date when filing for an entity in dissolution.
   • Succesor (succesor_id) — populates d_succ=1 and cifs=<CUI> when filing on behalf of a successor entity (art.90 alin.4 Codul de Procedură Fiscală).
   • Grup Fiscal (d_grup) — Yes when filing as part of a fiscal group consolidation.
   • Alte situații (d_alte) — Yes for art.105 alin.(6) cases.

3. Compute from accounting — click Compute from Accounting. The wizard:

   • Reads the trial balance for every account-mapped P-field over the wizard period.
   • Evaluates formula-based fields (P3, P5, P26, P38, P50, …).

4. Review and adjust the computed positions — manually correct any amount that needs sector-specific adjustments not covered by the automatic mappings (P38a, P40a, P481, P482, …).

5. Get Report — generates the XML, validates it against the bundled d101_20250214.xsd and attaches the file to the wizard for download.

6. PDF preview — print the d101_v10_report QWeb template from the wizard for internal review and archiving.

7. Validate with DUKIntegrator, sign with the digital signature (Sectigo / certSIGN / other token), then upload to ANAF at the Depunere declarații portal under D101.

Generated XML — key fields

• Root <declaratie101> with header attributes luna_i, an_i, luna, an, data_i, data_s, cod_obligatie, cod_bug (5503), scadenta, nr_evid, totalPlata_A, cif, caen, denumire, adresa, nume_declar, prenume_declar, functie_declar.
• Profit tax positions P1–P53 plus sub-positions P81–P84, P91, P111–P113, P121–P122, P151, P171–P173, P411–P412, P421–P4231, P431, P432 and sector-specific P38a, P39a, P40a, P43a, P481, P482.
• Optional temei, d_recN, d_grup, data_m, data_l, data_b, trim_micro, primul_an_modif, ultimul_an_modif, plus fiscal representative fields (cifR, denR, adrR, telR, faxR, emailR).

Deadlines (scadenta)

For dissolution scenarios (Data_L or Data_B set), the deadline is the 25th of the month following the dissolution event.

Versions

19.0.1.0.0 (2026-05-24)

• Changelog tracking starts at this release.