Notes about the XSD

The XSD published by ANAF at https://static.anaf.ro/static/10/Anaf/Declaratii_R/AplicatiiDec/d101_20250214.xsd has two well-known syntax errors (a malformed attribute on the P432 line and an unclosed <xs:simpleType> block around IntPoz13SType). This module ships a locally corrected copy in data/xsd/d101_20250214.xsd, used as a binary attachment for validation. When ANAF fixes the upstream XSD, the attachment can be reverted to type="url".

Table of contents

Legal context

D101 is the annual corporate income tax return (Declarația privind impozitul pe profit) filed by Romanian legal entities to reconcile their corporate income tax for the previous fiscal year.

Filing obligation: OPANAF 587/2016 as amended. Schema: OPANAF 206/11.02.2025 (d101_20250214). XSD: https://static.anaf.ro/static/10/Anaf/Declaratii_R/AplicatiiDec/d101_20250214.xsd. Namespace: mfp:anaf:dgti:d101:declaratie:v3.

Filing schedule

D101 is annual. Default deadlines per cod_obligatie:

For dissolutions, the deadline is the 25th of the month following the dissolution event (Data_L = data lichidării, Data_B = data dizolvării).

Relationship with other declarations

D101 sits in the family of ANAF declarations sharing the same l10n_ro_declaration infrastructure:

• D100 — payment obligations to state budget (l10n_ro_declaration_D100). D100 reports the quarterly advance payments of corporate income tax (cod_oblig 102, 103) — D101 is the annual reconciliation.
• D101 — corporate income tax annual return (this module).
• D112 — payroll declaration.
• D300 — VAT declaration (l10n_ro_declaration_D300).
• D390 — intra-community VAT recap (l10n_ro_declaration_D390).
• D394 — domestic operations recap (l10n_ro_declaration_D394).
• D406 — SAF-T (l10n_ro_declaration_D406).

If your company is a micro-enterprise filing D100 with cod_oblig 121, it does not also file D101. Switch from micro to corporate tax mid-year is captured via trim_micro, primul_an_modif, ultimul_an_modif attributes on D101.

Data model

l10n.ro.anaf.declaration  ─┬── name = "d101"
                           │
l10n.ro.anaf.declaration.version
                           │   ─── name = "Versiunea 10"
                           │       date_from = 2025-02-14
                           │       model = l10n.ro.anaf.d101.v10
                           │       validator = anaf_d101_v10_xsd (binary)
                           │
l10n.ro.anaf.d101.config  ─┘── nomenclator P1..P53 + sub-fields
                                field_name (XML attribute)
                                account_code_from / account_code_to (PCG mapping)
                                formula (for derived fields)
                                computed (bool)

l10n.ro.anaf.d101  (TransientModel — wizard base)
  └─ inherits l10n.ro.anaf.mixin
  └─ extended by l10n.ro.anaf.d101.v10 (XML generation logic per version)
       └─ generate_xmldict() → ordered fields
       └─ build_file() → assembled XML string
       └─ _compute_scadenta() → DDMMYY due date string
       └─ _compute_scadenta_parts() → (next_month, next_year)
       └─ _compute_nr_evid() → 23-digit unique record number
       └─ generate_company_data() → {cif, caen, denumire, adresa, telefon, email}
       └─ generate_sign() → {nume_declar, prenume_declar, functie_declar}
       └─ generate_profit_data() → P1..P53 + sub-fields

How profit positions are computed

generate_profit_data runs in two passes:

1. Account-based pass — for each non-computed config line, the wizard sums the trial-balance of accounts in account_code_from–account_code_to over the wizard period. Multiple lines with the same field_name are aggregated.
2. Formula-based pass — for each computed config line, the wizard evaluates formula against the values from pass 1 (e.g. P3 + P4 - P5).

Final adjustments and signs are applied per the OPANAF 206/2025 rules. Total payable (totalPlata_A) is computed as the sum of absolute values of the main P1…P53 positions (not sub-fields).

Why the local XSD

The XSD published by ANAF at the official URL has two known syntax errors introduced in the 2025-02-14 revision:

1. Line 115 — malformed attribute on P432 field: name="P432 "type=... (stray space + missing space between attributes).
2. Line ~191 — IntPoz13SType defined nested inside IntPoz15SType instead of as a sibling (missing </xs:simpleType> close tag).

Both errors prevent lxml.etree.XMLSchema from parsing the file, which caused the validation step in l10n.ro.anaf.mixin.validate_xml to fail with XMLSyntaxError. To work around this, the module ships a locally corrected copy of the XSD as a binary attachment (data/xsd/d101_20250214.xsd via anaf_d101.xml).

When ANAF eventually corrects the upstream XSD, the attachment record can be reverted to type="url" pointing back at the static.anaf.ro URL.

Schema versions

ANAF updates the D101 XSD periodically (annually). Each new version introduces a sibling submodule under models/v<N>/d101_<DDMMYYYY>.py implementing version-specific generation logic, plus a new entry in l10n.ro.anaf.declaration.version referencing the new XSD attachment.

Prerequisites

Check the configuration steps from l10n_ro_declaration module downloaded with this module — ANAF declaration setup, signature configuration, company VAT/CUI fields, CAEN code, bank account.

Profit tax computation configuration

This module ships with a complete D101 v10 nomenclator as configuration records in l10n.ro.anaf.d101.config. Each record describes one of the 100+ tax positions in the declaration (P1, P2, … P53 and their sub-fields).

Access the nomenclator from the menu: Accounting → Configuration → Romania → D101 — Profit Tax Configuration.

Account-based vs formula-based fields

Fields in D101 fall into two categories:

1. Account-mapped fields (computed = False) — the wizard reads the trial balance for account_code_from–account_code_to over the wizard period and populates the field with the balance. Example: P1 (total revenue) is mapped to all 7% accounts (revenue accounts).
2. Formula-based fields (computed = True) — the wizard evaluates a formula against the values of other P-fields after the first pass. Example: P26 (taxable profit) = P3 + P4 - P5 (gross profit ± adjustments).

Both passes run during compute_from_config on the wizard. Results can be reviewed and overridden manually before generating the XML.

Default account mappings

The shipped configuration covers the standard PCG RO mapping for income statement accounts (6% and 7%) and balance sheet adjustments. Common defaults:

Industry-specific fields you may need to adjust

Like for D100, specific industry tax fields (oil & gas, banking, mining, electricity producers — fields like P38a, P39a, P40a, P43a) ship without account mapping, because they only apply to specific sectors and depend on each company’s analytical accounts. If your company is liable for these adjustments, fill in the appropriate account_code_from / account_code_to on the relevant config records, OR override the values directly on the wizard before generating.

Running the declaration

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

Steps

1. Open the wizard and complete the headers:
   • Declaration / Version — D101 / Versiunea 10 (default).
   • Date From / Date To — typically the full fiscal year (e.g. 01.01.YYYY to 31.12.YYYY).
   • Signature — the digital signature record configured for the company.
   • 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 PE in RO).
2. Optional fields for special situations:
   • Tip Declarație (``d_rec``) — Initial / Rectificative / Rectificative with notification.
   • Reglementare (``d_reglem``) — Yes if filing under regularizare (recalculation deadline +3 months).
   • Dissolution (``Data_L``, ``Data_B``) — set the dissolution date if filing for an entity in liquidation/dissolution.
   • Successor (``succesor_id``) — populates d_succ=1 and cifs=<CUI> in the XML 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) special cases.
3. Compute profit tax positions — click the „Compute from Accounting” button. The wizard:
   • Reads the trial balance for each account-mapped P-field over the wizard period and fills in account-derived values.
   • Evaluates formula-based fields (P3, P5, P26, P38, P50, etc.) using the previously computed values.
4. Review and adjust the computed positions — manually correct any amount that needs sector-specific adjustments not covered by automatic mappings (e.g. P38a for electricity producers).
5. Generate the XML — click „Get Report”. The wizard:
   • Produces an XML file according to d101_20250214.xsd.
   • Validates against the locally bundled (corrected) XSD.
   • Saves the result on the file_save field for download.
6. Validate with DUKIntegrator — run ANAF’s local validator on the generated XML before signing.
7. Sign with the digital signature — use ANAF’s signing tool or your installed token (Sectigo, certSIGN, etc.).
8. Upload to ANAF at https://www.anaf.ro/anaf/internet/ANAF/servicii_online/inreg_inreg_pers_juridice under „Depunere declarații → D101”.

Key XML fields generated

The module generates a <declaratie101> XML element with:

Required (always present):

• luna_i, an_i — start month/year of fiscal year
• luna, an — end month/year of fiscal year
• data_i, data_s — start/end of fiscal year (DD.MM.YYYY format)
• cod_obligatie — 102/103/104/105
• cod_bug — 5503 (state budget)
• scadenta — payment deadline (DDMMYY format, 6 chars)
• nr_evid — unique 23-digit record number with checksum
• totalPlata_A — total tax payable (sum of |P1|…|P53|)
• cif, caen, denumire, adresa — taxpayer identification
• nume_declar, prenume_declar, functie_declar — declarer info
• d_rec, d_anulare, d_alte, d_reglem — declaration type flags
• d_succ, cifs — successor flags (always present, 0 if no successor)

Optional:

• temei, d_recN, d_grup — special situation flags
• data_m, data_l, data_b — modification / liquidation / dissolution dates
• telefon, fax, email — taxpayer contacts
• cifR, denR, adrR, telR, faxR, emailR — fiscal representative
• trim_micro, primul_an_modif, ultimul_an_modif — micro-enterprise switch flags

Profit tax positions:

• P1–P53 — main profit tax computation positions
• P81–P84, P91, P111–P113, P121–P122, P151, P171–P173, P411–P412, P421, P422, P4221, P4222, P423, P4231, P431, P432 — sub-positions
• P38a, P39a, P40a, P43a — sector-specific adjustments
• P481, P482 — additional adjustments

Quick reference: deadline (scadenta)

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

Authors

• NextERP Romania

Contributors

• NextERP Romania:
  • Fekete Mihai <feketemihai@nexterp.ro>

Maintainers

Current maintainer:

This module is part of the NextERP-Romania/l10n-romania-enterprise project on GitHub.

You are welcome to contribute.