Features

• Periodic VAT return — wizard l10n.ro.anaf.d300 generates the <declaratie300> XML for monthly, quarterly, semi-annual or annual filers. The period type (L / T / S / A) is inferred from the number of months in the wizard Date From / Date To range.
• Six schema versions bundled — v6 (2019-08-19), v7 (2021-07-12), v9 (2023-09-25), v10 (2024-06-05), v11 (2025-08-01), v12 (2026-01-01). The wizard picks the version whose date_from is the most recent that does not exceed the period end date.
• Tag-driven aggregation — D300 lines are computed entirely from the Romanian VAT tax tags (01, 03_1, 09_1, 10_1, 11_1, 12_4, 12_5, 20_1, 22_1, 24_1, 25_1, 241_*, 251_*, 26_*, …) attached to every account move line through the standard ANAF tax report.
• Mixed taxpayer support — the pro_rata field (0–100) is applied to deductible input VAT; the wizard re-runs the same balance aggregation for non-deductible VAT separately to align with R35/R38.
• Opening balances of accounts 4423 / 4424 — R35_2_old and R38_2_old are pre-filled from posted entries before the wizard period (the account opening date is the lower bound). They can be overridden manually if the carried sold differs.
• Reverse-charge product flags computed automatically — bifa_cereale, bifa_mob, bifa_disp, bifa_cons are derived from product.l10n_ro_anaf_code on invoiced products in the period (cereals / mobile phones / laptops / game consoles).
• VAT on payment (TVA la încasare) — invoices flagged as on_payment are aggregated from their reconciled payments, not from the invoice date, via the mixin's get_payment_vals helper.
• Special situations — successor filing (succesor_id, populates cuiSuccesor), legal basis (temei), simplified declaration (bifa_interne), refund request (solicit_ramb).
• XSD validation before download — output is checked against the matching ANAF XSD; the wizard raises an error if any operations don't fit the schema.

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 VAT period registered with ANAF (monthly or quarterly) — D300 uses the wizard Date From / Date To range, which must align with your registered period.
• At least one ANAF signature record (declarant name, function, CNP) under Accounting → Configuration → Romania → ANAF Signatures.
• A bank account on the company (required field on the wizard).
• A successor partner record if you file on behalf of a successor entity (art.90 alin.4 Codul de Procedură Fiscală).

2. Tax tags and chart of accounts

D300 is driven entirely by the Romanian VAT tags defined in the standard ANAF tax report shipped with l10n_ro_account_enterprise. Each sale and purchase tax used by your company must carry the correct tag (01 - BAZA / 01 - TVA, 09_1, 10_1, 11_1, 12_4, 12_5, 20_1, 22_1, 24_1, 25_1, etc.). The module extends the tax report binding in l10n_ro_tax_report.xml so that the same report can be exported as a D300 XML.

The non-deductible-VAT logic also relies on the standard PCG RO accounts 442300 (TVA de recuperat) and 442400 (TVA de plată) — the wizard reads the opening balances on those accounts to populate R35_2_old and R38_2_old. Make sure your chart of accounts is the OMF 1802/2014 PCG RO.

3. ANAF cross-checking option (operating mode)

D300 includes the optiune and schimb_optiune flags from the companion D394 module, that record whether the taxpayer accepts ANAF cross-checking with declarations submitted by partners. Set the company default in Settings → Accounting → Romanian Localization; the wizard inherits the value.

4. Wizard location

Open the wizard at Accounting → Reports → Romania → D300 Declaration.

The wizard automatically picks the right XSD version based on the selected period end date. Six schema versions are bundled — v6 (2019), v7 (2021), v9 (2023), v10 (2024), v11 (2025) and v12 (in force from 2026-01-01).

5. Run the declaration

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

How it works

Open Accounting → Reports → Romania → D300 Declaration.

Steps

1. Header fields

   • Declaration / Version — defaults to D300 / Versiunea … matching the date range (the latest is Versiunea 12).
   • Date From / Date To — defaults to the previous calendar month; set to a quarter (3 months), semester (6 months) or year (12 months) if your registered VAT period is longer. The wizard computes tip_decont (L / T / S / A) automatically.
   • Signature — pick the ANAF signature record.
   • Bank Account — required; the company account printed on the declaration.
   • Succesor — fill only if filing under art.90 alin.4 Codul de Procedură Fiscală.

2. D300 options

   • Depus reprezentant — Yes when filed by a fiscal representative (hidden on older schema versions).
   • Temei — Normal or art.105 alin.(6) lit.b Cod Procedură Fiscală.
   • Bifa interne (Declaration Type) — Normal or Simplified.
   • Pro Rata — 0–100, applied to deductible VAT for mixed taxpayers.
   • Solicit rambursare — DA if you tick the refund request box.
   • R35_2_old / R38_2_old — opening balances on 442300 (TVA de recuperat) and 442400 (TVA de plată). Pre-filled from posted entries before the period; override if you carry a different sold.

3. Special operation flags (auto) — bifa_cereale, bifa_mob, bifa_disp, bifa_cons are computed from the products invoiced in the period using the l10n_ro_anaf_code (cereals/sugar/mobile phones/laptops/consoles — reverse charge categories). No manual action is needed.

4. Get Report — generates the XML, validates against the matching ANAF XSD (d300_v6 … d300_v12) and attaches the file to the wizard. Internally the wizard:

   • Reads every posted account move over the period.
   • Aggregates balances by tax tag (01, 03_1, 09_1, 10_1, 11_1, 12_4, 12_5, 20_1, 22_1, 24_1, 25_1, …) using the helpers in l10n.ro.anaf.mixin.
   • Maps each tag total to the corresponding D300 line (R1, R2, …, R75, including the 2025/2026 additions R69–R77).
   • Adjusts non-deductible VAT and pro-rata, then computes the final payable / refundable.

5. Validate with DUKIntegrator — run ANAF's local validator before signing.

6. Sign with the digital signature (Sectigo / certSIGN / other token).

7. Upload to ANAF at the Depunere declarații portal under D300.

Generated XML — key fields

• Root <declaratie300> with luna, an, tip_decont, bif_e, pro_rata, solicit_ramb, temei, bifa_interne, depusReprezentant, taxpayer identification and signature fields.
• All R* value attributes (base + VAT pairs) for every line of the decont — collected, paid, intra-Community, reverse charge, imports, special schemes — plus opening / closing soldul de TVA.

Schema versions

Screenshots

Captured from a running Odoo instance.

Action run declaration300

Versions

19.0.1.0.4 (2026-05-24)

• Changelog tracking starts at this release.