D300 VAT return and e-TVA

The Romania - D300 VAT Return (Decont de TVA) (l10n_ro_d300) module prepares the Romanian VAT return, form D300 (Decont de taxă pe valoarea adăugată), in the model of OPANAF 174/2026, which applies to the periods from January 2026. The return is computed from the posted journal items of the period, validated, and exported as the XML file that is filed with ANAF. The module also compares the return with the pre-filled VAT return that ANAF prepares for the taxpayer in the RO e-TVA system.

This page describes the specific features of the D300. The general flow of the Romanian declarations (statuses, deadlines, DUK validation, filing) is described in ANAF declarations (base).

Configuration

Install the Romania - D300 VAT Return (Decont de TVA) module. Then check, in Accounting ‣ Configuration ‣ Settings, section Romanian ANAF Declarations (see Configuration):

  • the declarant (last name, first name, position): mandatory;

  • the main CAEN code of the company: 4 digits, mandatory;

  • the VAT period of the company, which is proposed as the period type of new returns;

  • the bank account printed on the return, with a bank name: the D300 requires the bank and the account number. If the field is empty, the first bank account of the company is used;

  • the Tax ID of the company, with the RO prefix if the company is registered for VAT.

The taxes used on the invoices must belong to the Romanian chart of accounts or be linked to a Romanian tax code, otherwise their amounts cannot be placed in a row of the return.

Note

The taxes with a partial deduction (for example, 50% for vehicles) are handled as described in Non-deductible VAT. The return reports the full VAT of these purchases in the purchase rows 20 to 28 and subtracts the non-deductible part in row 31.

Prepare the VAT return

  1. Go to Accounting ‣ Romania (ANAF) ‣ Declarations ‣ D300 VAT Return and click New.

  2. Set the Period Type (Month, Quarter, Semester or Year), the Year and the Period number. The form shows the dates of the period and the Deadline (the 25th of the following month, moved to the next working day).

  3. Click Compute. The Rows tab is filled in, and the findings are listed in the Validation tab.

  4. Review the rows (see below) and fill in the data that cannot be computed.

  5. Optionally, reconcile the return with RO e-TVA.

  6. Click Validate, then Export XML, file the return, and click Mark as Submitted, as described in ANAF declarations (base).

Note

A new return for a period before January 2026 can be computed, but it cannot be validated or exported: the module contains the D300 model of OPANAF 174/2026 only. Periods before 2026 must be filed with the model in force at the time.

How the rows are computed

The return takes the posted journal items whose accounting date falls in the period and whose VAT is exigible. For the taxes with VAT on payment (TVA la încasare), the amount is reported through the cash basis entries, in the period of the payment.

For each journal item and tax, Odoo finds the row in this order:

  1. a tax mapping rule of the form D300 that matches the tax;

  2. otherwise the D300 tax grids of the Romanian chart of accounts (for example, 09 - TAX BASE or 26_1 - VAT);

  3. otherwise the Romanian tax code of the tax.

If none applies, a message with the code TAX_UNMAPPED is added and the amount is not reported. The result of every row is rounded to whole lei.

Rows

Treatment

Operation rows (for example 1 to 11, 13 to 18, 20 to 25, 29 and 33)

Computed from the accounting. The amounts can be corrected with the adjustment columns.

Totals: 12, 19, 26, 30, 31, 35, 36, 37, 40, 43, 44, 45

Computed with the formulas of the form from the other rows. They cannot be edited, except the VAT of row 31 (VAT Adjustment). Row 31 is row 30 minus the Non-deductible VAT of the period.

Row 41 (negative balance carried over)

Automatic: row 45 of the previous filed return, if no refund was requested for it. Adjustable.

Row 38 (VAT payable balance of the previous return not paid at the filing date)

Manual: enter it in the VAT Adjustment column.

Rows 39 and 42 (differences established by the tax authorities by communicated decision)

Manual: enter them in the VAT Adjustment column.

Rows 32 (VAT refunded to foreign buyers) and 34 (pro-rata and capital goods adjustments)

Not fed by the taxes of the standard chart of accounts: enter them in the VAT Adjustment column if they apply.

Blocks A, A1, B, B1 (VAT on payment: supplies not yet chargeable and purchases whose deduction was not exercised, at the end of the period)

Computed from the open cash basis documents, in the Supplementary Information tab. They can be corrected.

Invoice counters and totals of the Invoices group

Manual, see below.

The columns of the Rows tab are the base (Base (col. 1)) and the VAT (VAT (col. 2)) of each row, with the Base Adjustment and VAT Adjustment columns in which you type the manual corrections. The columns Base (accounting) and VAT (accounting) (hidden by default; use the optional columns menu) show the amounts computed from the accounting before the adjustment. Adjustments are kept when the return is recomputed.

To see where an amount comes from, click the Audit button at the top of the return or the magnifier icon at the end of a row: it lists the journal items, taxes and sources (mapping rule, tax grid or tax code) behind the row. The list icon opens the journal items.

Fill in the data that is not computed

Rows 32, 34, 38, 39 and 42

Type the amounts in the VAT Adjustment column of the row. Rows 38 and 41 cannot both be filled in.

Header data

On the Header tab, check the Bank Account, the CAEN Code and the Deduction Pro Rata (%) (pro rata of art. 300 of the Fiscal Code; 0 when it does not apply). Tick Request Refund to claim the negative balance of row 45 (allowed for a balance of at least 5,000 lei). The Payment Reference (număr de evidență a plății) is computed. The groups Reverse Charge Supplies in the Period and Special Situations contain the options of the form, for example Simplified Method for Domestic Operations, Consolidated Return of a Fiscal Group and Successor Fiscal Code.

Invoice counters

On the Supplementary Information tab, group Invoices, enter the number of invoices issued and received and their base and VAT (Invoices Issued (count), Invoices Issued: Base, Invoices Issued: VAT, and the same for the invoices received), and, if the VAT code was cancelled during the period, the invoices issued in that time. The group Services to Non-taxable Persons in Other Member States holds the totals of the previous and of the current year. Odoo does not compute these figures. Those of the first two lines are part of the control sum of the XML file.

Checks

The validation of the return includes the rules of ANAF’s own checks. The main ones are:

  • the self-assessed rows equal their deductible rows (for example, row 20 equals row 5 and row 26 equals row 12), and the “of which” rows cannot exceed their parent row;

  • row 31 cannot exceed row 30, rows 38 and 41 cannot both be filled in, and the refund can be requested only for a negative balance (row 45) of at least 5,000 lei;

  • for the rows with a VAT rate (9, 10, 11, 12.1, 12.2, 24, 25, 26.1, 26.2), the VAT must be within the rate +/- 1 percentage point of the base (warning);

  • the bank account, the CAEN code and the declarant must be filled in, and the pro rata must be between 0 and 100;

  • a company without the RO prefix in its Tax ID gets a warning.

A rectificative return (Create Rectificative) is a new return for the same period with version 2 or more. The D300 XML has no rectification flag: ANAF records a new return for the same period as a correction, so file it as such.

Reconciliation with RO e-TVA

RO e-TVA is the ANAF system that prepares, for every VAT payer, a pre-filled VAT return (the P300) from the data reported by the taxpayer and its partners. ANAF compares it with the return that the taxpayer files. Odoo helps to find the differences before the return is filed.

Odoo does not download the pre-filled return from ANAF. Obtain the values yourself, then:

  1. Compute the return, then click Import e-TVA (available when the return is not in the Draft status). The Import RO e-TVA (P300) window opens.

  2. Upload the values of the pre-filled return in one of these formats:

    • an XML file that uses the names of the D300 fields (R9_1, R9_2…), for example the XML of a D300 or of the P300;

    • a CSV or text file with one row per line: the row number (9, 12.1, rd. 26.2), then the base and the VAT, separated by ;, , or a tab. Header lines are ignored.

  3. Click Import. The values replace those of all the rows: a row that is not in the file is set to zero. A message in the chatter gives the number of rows read and the number of significant differences.

  4. Click the e-TVA Differences button at the top of the return. The reconciliation list shows, for each row, the amount of the return, the e-TVA Base and e-TVA VAT, and the Base Difference and VAT Difference. The e-TVA values can also be typed directly in this list.

A difference is marked as Significant Difference (red line) when it reaches both 20% and 5,000 lei, measured on the VAT column or, for the rows without VAT, on the base. This is the threshold at which ANAF sends an e-TVA compliance notification, which must be answered within 20 days. Use the filters Significant Differences and Any Difference to find the rows to check.

For each difference, check the documents behind the row with the audit icon. If the cause is a wrong or missing document, correct the accounting and click Recompute; if the return is right, keep the difference and be ready to explain it. The imported e-TVA values are kept when the return is recomputed.

See also