D101 profit tax return and micro-enterprise tax

The Romania - D101 Profit Tax Return and Micro-enterprise Tax (l10n_ro_d101) module has two features:

  • the D101 (Declarația privind impozitul pe profit), the annual corporate income tax return, in the model of OPANAF 206/2025 (reporting year 2025). It is computed from the accounts, validated and exported as the XML file filed with ANAF;

  • a quarterly helper for the micro-enterprise income tax (impozitul pe veniturile microîntreprinderilor), which computes the tax base and the tax of the quarter and checks the eligibility thresholds. It does not produce a declaration.

This page describes the specific features of these two tools. The general flow of the Romanian declarations (statuses, deadlines, DUK validation, filing) is described in ANAF declarations (base).

Configuration

Install the Romania - D101 Profit Tax Return and Micro-enterprise Tax module. It installs the financial statements module as a dependency, and, through it, the Romanian accounting registers.

The income and expenses of the return are read from the Romanian trial balance (balanța de verificare) of the accounting registers (see Romanian statutory registers), the same source as the financial statements: the D101, the micro-enterprise tax, the financial statements and the trial balance therefore show the same figures. Only the posted journal entries count, and the income and expense accounts are the accounts of classes 6 and 7 of the chart of accounts.

Check the company data of the declarations (declarant, main CAEN code) before you start.

Profit tax return (D101)

  1. Go to Accounting ‣ Romania (ANAF) ‣ Declarations ‣ D101 Profit Tax Return and click New.

  2. Choose the Year. The D101 is annual; the Deadline is the 25th of June of the following year (moved to the next working day). Select the Profit Tax Type if it is not the default 103 (profit tax of Romanian legal persons); the other types are 102 (prepayments of banks), 104 (annual profit tax of agriculture and non-profit organisations) and 105 (foreign legal persons).

  3. In the Header tab, check the options of the return: Exclude Result Closing Entries (ticked by default: the entries that close the income and expense accounts into account 121 are left out, so that the year can be computed before or after the closing), Profit Tax Payer from Quarter (for a micro-enterprise that became a profit tax payer during the year, the return then covers the period from the beginning of that quarter), the regularisation option of non-residents, and the options for a return filed after a cancellation of the verification reserve.

  4. Click Compute. The Rows tab is filled in. The Accounting Data group of the Header tab shows the net turnover, the protocol expenses and the sponsorship expenses that were used.

  5. Fill in the manual rows (see below), then click Validate, Export XML, file the return, and click Mark as Submitted, as described in ANAF declarations (base).

Rows: computed and manual

Every row of the Rows tab has a Computed value, an Adjustment that you can type, and the resulting Amount. The adjustments are kept when the return is recomputed. The manual rows are marked in blue.

Rows

Source

1, 2, 4, 5

Net turnovers of the accounts of classes 6 and 7: row 1 operating income (accounts 70 to 75 without 7418, plus 781 and 79), row 2 operating expenses (60 to 65 and 681, plus the profit tax expense 691, 694 and 697, as the instructions of the form require), row 4 financial income (76, 7418 and 786) and row 5 financial expenses (66 and 686). Rows 3, 6, 7 and 10 are totals.

23, 27, 28

Profit tax expense (691, 694, 697), sponsorship expenses (6582) and accounting depreciation (6811).

11

Proposed equal to row 28 (accounting depreciation); adjust it for the tax depreciation.

12.1

Proposed from row 31 of the previous return.

26

Protocol expenses (account 6231) above the limit of 2% of the base defined by the Fiscal Code.

39, 39.1

Row 39 is proposed from the previous return (losses not yet recovered, plus the loss of the previous year). Row 39.1, the loss recovered in the year, is limited to 70% of the profit before the recovery (row 38.1) and to row 39.

40, 40.1, 41, 41.1

Taxable profit, tax loss of the year, total profit tax and profit tax at 16%.

43.1

Sponsorship credit: the lowest of the sponsorship expenses, 0.75% of the net turnover and 20% of (row 41 - row 42), minus row 43.2.

48, 48.1, 48.2, 52, 53

Annual profit tax due and the difference to pay (row 52) or to recover (row 53), with the official formulas.

All the other rows, including 46, 47, 49, 50 and 51

Manual: elements similar to income and expenses, deductions, non-taxable income, non-deductible expenses, tax credits, the minimum turnover tax, the tax established by the tax inspection and the prepayments declared with the form 100 (row 50). Type them in the Adjustment column.

Checks

The validation of the D101 verifies the sub-rows and the signs of the rows, the limits of the Fiscal Code on the tax credits (rows 39.1, 42.1 to 45), the CAEN code, and the legal basis of a return filed after a cancellation of the reserve. It also compares the accounting result of row 7 with the net result of the financial statements of the same year (warning D101_FS): if they differ, check the closing entries and the financial statements. The manual rows that you filled in are listed in an information message.

Corrections and limits

  • A corrected return is created with Create Rectificative. For a return rectified after a conformity notice, tick Rectification after a Conformity Notice.

  • The fiscal groups, the modified fiscal year, the dates of liquidation and the computation of the minimum turnover tax are not covered. The prepayments of banks (type 102) can be selected, but their computation is left to you.

  • The XSD schema that ANAF publishes for the D101 is not usable (it is not well-formed XML and describes an older version of the form). Odoo therefore checks the XML against a schema built from the official structure of the form: a valid XSD Check does not replace the DUKIntegrator validation, which is the reference. Use a configured DUK validator service.

  • The D101 is validated by DUKIntegrator without the PDF, because the PDF of the return contains the annexes of the declaration, which are assembled with the ANAF assistance program.

Micro-enterprise tax

The micro-enterprise tax is declared and paid with the form 100 (D100) by the 25th of the month following each quarter. Odoo does not generate the D100 or its XML: the module computes the amount of the quarter, and you enter it in the ANAF assistance program for the form 100.

Go to Accounting ‣ Romania (ANAF) ‣ Declarations ‣ Micro-enterprise Tax and click New, then choose the Year and the Quarter. One computation per company and quarter can exist.

  1. Choose the Tax Rate (1% or 3%). The rates allowed depend on the year: in 2025, 1% or 3%; from 2026, a single rate of 1%. Odoo does not choose the rate for you: for 2025, it shows a note when the cumulated base exceeds 60,000 EUR while the rate is 1%, so that you check whether the 3% rate applies.

  2. In the group Eligibility, tick At Least One Employee and Shareholders Condition Met once you have checked these two conditions of art. 47 of the Fiscal Code. Odoo cannot know them and reminds you in the notes until they are ticked.

  3. Click Compute.

The computation works on the figures cumulated from 1 January. The cumulated tax base is the revenue of class 7, minus the items that art. 53 (1) of the Fiscal Code excludes (variation of stocks, own production of fixed assets, operating subsidies, reversals of provisions, foreign exchange gains and dividends), plus the trade discounts received after invoicing (account 609), plus the Manual Adjustment (cumulated) that you enter for the elements that cannot be identified from the accounts (negative to deduct). The tax of the quarter is the cumulated base minus the base of the previous quarters, multiplied by the rate. The detail of the deductions is listed at the bottom of the form.

The thresholds are 250,000 EUR in 2025 and 100,000 EUR from 2026. The cumulated tax base (shown as Cumulated Revenue in EUR) is converted with the exchange rate (EUR to RON) of 31 December of the previous year, taken from the currency rates of Odoo. If the threshold is exceeded, the line is shown in red and a note explains that the company becomes a profit tax payer from that quarter: file the D101 for the rest of the year with Profit Tax Payer from Quarter set to that quarter. If there is no EUR rate at 31 December, the threshold cannot be checked and a note says so.

When the amount is correct, click Mark as Done. Click Create Journal Entry to create the accrual of the tax of the quarter (debit account 698, credit account 4418) in a miscellaneous journal; the entry is dated at the end of the quarter and is created as a draft, which you review and post. The accounts must exist in the chart of accounts. Reset to Draft is refused while the entry is posted.

See also