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For companies operating in RomaniaD300 · D394 · D112 · D406

Monthly, quarterly, annual.
One archive, one folder per form.

D300, D394, D112 and D406 each get a folder per period, holding the source data, the checks it passed, who approved it, the signed file and the receipt ANAF sent back.

Book a scoping call Open the filing calendar
D300 VAT return · Aug 2026 ✓ Receipt filed , open archive D394 Domestic supplies & purchases · Sept 2026 ○ 1 source missing , open folder D112 Payroll contributions · Sept 2026 ◐ In review , open folder D406 SAF-T standard audit file · Sept 2026 ◆ Approved, awaiting signature , open folder
Example data · as of 7 Oct 2026

01 / Fiscal calendar

The calendar is the index.

Rows are forms, columns are periods. Each cell is a folder tab that names its state in words and an icon. Open one to see inside.

Reporting period view
  • Source missing
  • In review
  • Approved, awaiting signature
  • Receipt filed
  • Corrected (rectificativă)
  • Period open, not yet due
Filing calendar, monthly · Example data
Form Jul2026Aug2026Sept2026Oct2026
D300VAT returnMonthly · by the 25th
D394Domestic supplies & purchasesPer VAT period · by the 30th Not started
D390Intra-community recapitulativeMonthly · by the 25th Not started
D112Payroll contributionsMonthly · by the 25th Not started
D100State budget liabilitiesBy tax · by the 25th after the period Not started
D406SAF-T standard audit fileMonthly · last day Not started

October 2026

September 2026

August 2026

July 2026

Deadlines follow the standard rules. One that falls on a weekend or public holiday moves to the next working day, except tax returns due on 25 December, which are due by 21 December. Check the ANAF fiscal calendar.

VAT return

D300 / 2026-09

◐ In review

Due
26 Oct 2026 · Monday
Reviewer
Chief accountant

Falls on a Sunday — moves to 26 Oct

Who files
VAT-registered companies. Monthly, or quarterly if last year’s turnover stayed within €100,000 and there were no intra-community acquisitions of goods.
Deadline rule
25th of the following month (non-working day → next working day)
Output
XML checked with ANAF’s validator, packed as a PDF with the XML attached and signed.
Cross-checked with
D394D390e‑TVA

Example workspace in your browser. Nothing is sent to ANAF.

Book a scoping call

02 / The cycle

Seven steps, the same every period.

  1. Gather

    Ledgers, payroll and invoices pulled from the systems you already use.

    Output: Source snapshot

  2. Map

    Accounts, tax codes and partners mapped to each form’s structure once, then reused.

    Output: Mapping v3

  3. Check

    Form rules plus cross-checks between D300, D394, D406 and D112.

    Output: Validation report

  4. Approve

    The named reviewer signs off, and every comment stays in the folder.

    Output: Approval record

  5. Sign & submit

    Your authorized person signs and files through ANAF’s online filing service or e-guvernare.ro.

    Output: Signed file

  6. File the receipt

    Your authorized person downloads the recipisă from SPV and attaches it to the exact version that was sent.

    Output: Recipisă

  7. Correct

    A correction (a rectificativă, or a regularisation in a later D300 where that is the rule) opens as a new version, linked to the original and its reason.

    Output: Version 2

A receipt that reports errors opens an exception with an owner and a refiling task, not a message in someone’s inbox.

03 / The report

Know what was checked before anyone signs.

Every folder carries a validation report: how many records were read, which rules ran, what failed and how it was resolved. It is printed into the archive with the version it describes.

Validation report

D406 · SAF-T monthly

Period
2026-09
Company
Example Company SRL · CIF RO00000000
Source
RDCopilot Accounting · snapshot 2026-10-06 09:14
Run by
RDCopilot
Approved
2026-10-06 16:20
Records read
21,007
Rules run
214
Open errors
0
Warnings
1TX-07 accepted with note
Resolved
2errors fixed
Records by section
General ledger entries18,420
Customers312
Suppliers147
Sales invoices1,402
Purchase invoices684
Payments42
Findings
RuleDescriptionResult
MD-04 Account 628 not mapped to a SAF-T standard account Error ResolvedAccount 628 mapped to a SAF-T standard account
PT-02 2 suppliers without a valid tax ID Error ResolvedMaster data corrected
TX-07 Tax code differs from D300 base for 1 invoice Warning Accepted with note
GL-01 Journal entries balance Pass
X-11 VAT accounts 4426/4427 match D300 for the same period Pass
Show all findings (5) Show fewer findings
Example data — not an ANAF document

  1. Rule IDs stay the same across periods, so trends are visible.

  2. Every resolution names the person and the change.

  3. ANAF’s validator still checks the file’s structure and internal correlations; this report covers the checks across forms and ledgers that come before it.

04 / Forms in scope

Six forms, one archive.

Supported forms
FormWhat it isFrequencyStandard deadlineMain sourcesCross-checked with
D300 — ANAF form page (opens in a new tab) VAT returnMonthly or quarterly25th of the following monthSales & purchase ledgersD394, D390, e‑TVA
D394 — ANAF form page (opens in a new tab) Domestic supplies & purchasesPer VAT period30th of the following monthInvoice register, partner dataD300, e‑Factura
D390 — ANAF form page (opens in a new tab) Intra-community recapitulativeMonthly, when there are transactions25th of the following monthIntra-community invoices, partner VAT codesD300
D112 — ANAF form page (opens in a new tab) Contributions, income tax & insured personsMonthly (quarterly for the payers in Fiscal Code art. 80(2), one return per month)25th of the following monthPayroll register, employee changesPayroll, accounts 421/431/436/444
D100 — ANAF form page (opens in a new tab) State budget liabilitiesMonthly or quarterly, by tax (fiscal vector)25th after the period of each tax (month or quarter)Trial balance, tax workingsAccounting
D406 — ANAF form page (opens in a new tab) SAF-T standard audit fileMonthly or quarterly; assets annual; stocks on requestLast day of the following monthGeneral ledger, customers and suppliers, invoices, payments, assets, stocksD300, ERP
  • D300

    VAT return

    25th of the following month
    Frequency
    Monthly or quarterly
    Main sources
    Sales & purchase ledgers
    Cross-checked with
    D394, D390, e‑TVA
    ANAF form page D300 (opens in a new tab)
  • D394

    Domestic supplies & purchases

    30th of the following month
    Frequency
    Per VAT period
    Main sources
    Invoice register, partner data
    Cross-checked with
    D300, e‑Factura
    ANAF form page D394 (opens in a new tab)
  • D390

    Intra-community recapitulative

    25th of the following month
    Frequency
    Monthly, when there are transactions
    Main sources
    Intra-community invoices, partner VAT codes
    Cross-checked with
    D300
    ANAF form page D390 (opens in a new tab)
  • D112

    Contributions, income tax & insured persons

    25th of the following month
    Frequency
    Monthly (quarterly for the payers in Fiscal Code art. 80(2), one return per month)
    Main sources
    Payroll register, employee changes
    Cross-checked with
    Payroll, accounts 421/431/436/444
    ANAF form page D112 (opens in a new tab)
  • D100

    State budget liabilities

    25th after the period of each tax (month or quarter)
    Frequency
    Monthly or quarterly, by tax (fiscal vector)
    Main sources
    Trial balance, tax workings
    Cross-checked with
    Accounting
    ANAF form page D100 (opens in a new tab)
  • D406

    SAF-T standard audit file

    Last day of the following month
    Frequency
    Monthly or quarterly; assets annual; stocks on request
    Main sources
    General ledger, customers and suppliers, invoices, payments, assets, stocks
    Cross-checked with
    D300, ERP
    ANAF form page D406 (opens in a new tab)

Standard rules. A deadline that falls on a non-working day moves to the next working day. Tax returns due on 25 December are due by 21 December instead. For monthly filers, D394 for January is due by the last day of February. Applicability and the current form version are confirmed with your accountant during scoping, and the form codes link to the ANAF form pages. ANAF forms portal · ANAF’s fiscal calendar

05 / Who it is for

Built for the people who sign off the period.

For in-house finance teams

  • Figures checked against your own ledgers and across D300, D394, D406 and D112 before anyone signs. Works for local entities and for international groups with a Romanian subsidiary.
  • A named reviewer and a timestamped approval in every folder.
  • A first period run in parallel with your current process, so the switch is checked, not assumed.

For accounting firms

  • The same folder structure for every company you file for: sources, checks, approval, receipt, corrections.
  • Receipts kept next to the version they belong to, so a client question is answered from one folder.
  • Firms that file for several companies can have the calendar set up per company during scoping.

  • Preparer · Reviewer · Authorized signer

    Three roles, matching how your team already splits the work.

  • Every action timestamped

    Who confirmed a source, resolved a check or approved a version, and when.

  • Your credentials stay with you

    The qualified certificate and SPV access remain with your authorized person.

  • EU hosting, exportable folders

    Hosted in the EU. A folder can be exported with its checklist, and the full archive export is agreed during scoping.

06 / Honest comparison

The official tools file the form. We keep the work around it.

ANAF’s PDF forms, the validator and SPV are free and you will keep using them. Declarations adds what they were never meant to do: pull the data, check it across forms, record who approved it and keep every version with its receipt.

ANAF tools compared with Declarations
TaskANAF tools aloneWith Declarations
Fill the form Manual or import from your software Generated from mapped sources
Single-file validation ✓ ANAF’s validator Still ANAF’s validator
Cross-checks between forms Not covered D300 ↔ D394 ↔ D406, D112 ↔ payroll
Who approved, and when Not covered Named reviewer, timestamp
Deadlines across forms ANAF’s fiscal calendar Per-company calendar with states
Receipt next to the right version In SPV, by message Attached to the version sent
Corrections history Not covered Linked versions with reasons
Signing & submission ✓ Same, by your authorized person

  • Fill the form

    ANAF tools alone
    Manual or import from your software
    With Declarations
    Generated from mapped sources

  • Single-file validation

    ANAF tools alone
    ✓ ANAF’s validator
    With Declarations
    ✓ Still ANAF’s validator

  • Cross-checks between forms

    ANAF tools alone
    — Not covered
    With Declarations
    ✓ D300 ↔ D394 ↔ D406, D112 ↔ payroll

  • Who approved, and when

    ANAF tools alone
    — Not covered
    With Declarations
    ✓ Named reviewer, timestamp

  • Deadlines across forms

    ANAF tools alone
    ANAF’s fiscal calendar
    With Declarations
    ✓ Per-company calendar with states

  • Receipt next to the right version

    ANAF tools alone
    In SPV, by message
    With Declarations
    ✓ Attached to the version sent

  • Corrections history

    ANAF tools alone
    — Not covered
    With Declarations
    ✓ Linked versions with reasons

  • Signing & submission

    ANAF tools alone
    ✓
    With Declarations
    ✓ Same, by your authorized person

07 / Where the data comes from

Filed from the records you already keep.

08 / Getting started · Licensing

From your current process to the first filed folder.

  1. Scope

    We list the forms, periods and companies you file for, who reviews and who signs.

  2. Connect & map

    We connect the source systems and map accounts, tax codes and partners per form.

  3. Parallel period

    We prepare one real period alongside your current process and compare results with your accountant.

  4. Go live

    Your team runs the next period in the archive, with training and support.

09 / Questions

Before the scoping call.

Short answers to what finance teams ask first. Anything else, ask us directly. Contact us

Does Declarations submit returns to ANAF for us?

No. Your authorized person signs with their qualified certificate and files through ANAF’s online filing service or e-guvernare.ro. We prepare the file, run the checks and record the approval, and the receipt your authorized person attaches stays with the version that was sent.

Which forms are covered?

D300, D394, D390, D112, D100 and D406 (monthly or quarterly, plus the annual assets file and stocks on request). D101 and other forms can be added during scoping.

What happens when ANAF changes a form or the XML schema?

The monthly licence includes updates. Form version changes are applied as part of it, and filed folders keep the version they were filed with.

We already use the ANAF validator. Why add this?

Keep using it. ANAF’s validator checks one file: its structure and the correlations inside it. Declarations checks the figures across forms and against your ledgers before the file reaches the validator, and records who approved what.

How are corrections (rectificative) handled?

A correction opens a new version of the same folder, linked to the original, with the reason and the reviewer; for D300 it can also be recorded as a regularisation in a later period. Both receipts stay in the archive.

We are an accounting firm. Does it work for several client companies?

Each company is a separate, company-scoped workspace with the same folder structure. Firms that file for several companies can have the calendar set up per company during scoping, and we agree together how the companies are organised.

Do we need RDCopilot Accounting or ERP?

No. They connect directly, but we can also read from your existing accounting software through a scoped integration or a structured export. It also works when your group runs RDCopilotOS for ERP and accounting in other countries: Declarations is the Romanian filing module.

Where is our data hosted, and how is it priced?

In the EU. You pay a one-off implementation fee and a monthly licence covering EU hosting, updates, monitoring and support. We quote after the scoping call.

Do you need our SPV access, qualified certificate or ANAF credentials?

No. They stay with your authorized person, who signs and submits. RDCopilot prepares the file and keeps the record, and the receipt your authorized person attaches stays in the folder.

Can we export our archive?

Yes. A folder can be exported with its checklist at any time, and the format for exporting the whole archive is agreed during scoping. Your data stays yours.

How long does implementation take?

It depends on how many forms, companies and source systems are in scope. You get a timeline with the quote after the scoping call, including the parallel period.

What do we need to provide?

The list of forms and periods you file, access to the source systems or structured exports, the names of who reviews and who signs, and one past period to compare against.

10 / Example screen

One folder, start to finish.

The D300 folder for September as the preparer sees it: two sources confirmed, one still to confirm, checks run and the approval waiting on the last source. Every folder in the calendar opens to the same tabs.

  1. Sources ticked off one by one, with their state
  2. Reviewer and check results on the folder
  3. Approval blocked until every source is confirmed

D300 folder for September 2026: two of three sources confirmed, checks run, approval pending (example data)

D300 folder · Sources, Checks and Submission tabs · example data

Open your first folder.

Tell us which forms and companies you file for. We will map the sources and show you one real period in the archive.

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From idea to implementation

Guides for your workflow

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