Hello Manager.io Team,
I would like to kindly ask the guidance for generating mandatory monthly tax reports required by ANAF (the Romanian tax authority). These declarations are essential for VAT compliance, payroll reporting, and EU transaction tracking.
Below are the most common monthly reports with technical specifications and formatting needs.
1. D112 – Social Contributions and Income Tax (XML)
• Name: Declarația 112 – Social Contributions & Income Tax
• Submitted to: ANAF (via SPV or PDF/Signature tools)
• Frequency: Monthly (by 25th of next month)
• Data source: Payroll module
• Fields Required:
o Employee CNP, gross salary, contract type
o Social contributions: CAS, CASS, CAM
o Income tax (impozit pe venit)
o Employer fiscal details (CUI, IBAN, CAEN)
• Export Format: Structured XML based on ANAF’s official XSD
• Reference: D112 ANAF Schema
2. D300 – VAT Return (XML)
• Name: Declarația 300 – VAT Return
• Frequency: Monthly for VAT payers
• Deadline: 25th of the following month
• Data source: Sales and purchase invoices with VAT
• Fields Required:
o VAT by rate (19%, 9%, 5%)
o Intra-EU and Extra-EU transactions
o Deductible VAT, payable VAT, adjustments
• Export Format: XML using D300 XSD schema
• Reference: D300 ANAF Schema
3. D394 – Domestic VAT Transactions Report (XML)
• Name: Declarația 394 – Sales & Purchase VAT Breakdown
• Frequency: Monthly for monthly VAT payers
• Deadline: 30/31 of following month
• Data source: All invoices issued/received with Romanian VAT
• Fields Required:
o Client/Supplier CUI, name
o Invoice series, number, date
o Breakdown by VAT rate and operation type
• Export Format: XML (very detailed, nested structure)
• Reference: D394 Format Guide
4. D390 – VIES EU Transactions Report (XML)
• Name: Declarația 390 – Intra-community Supplies and Acquisitions
• Frequency: Monthly (if intra-EU trade exists)
• Deadline: 25th of the following month
• Data source: Invoices tagged as intra-EU
• Fields Required:
o Partner VAT (EU format), invoice number, amount
o Type of transaction (services/goods, acquisition/delivery)
• Export Format: XML conforming to D390 schema
• Reference: D390 Details
5. SAF-T (Standard Audit File for Tax – A4200/F4109 XML)
• Name: Fișierul SAF-T – Romania’s XML Audit File
• Frequency: Monthly (General Ledger, Inventory, AR/AP, Assets)
• Deadline: End of following month
• Data source: Full accounting records
• Fields Required:
o Company info, Chart of Accounts, Journals, Fixed Assets
o Client/Supplier info, Inventory Movement
• Export Format: Complex XML matching OECD SAF-T 2.0 schema adapted by ANAF
• Reference: SAF-T Romania Info
• Status: Already required for large and medium taxpayers
Desired Manager.io Features:
- Tagging or categorizing transactions by:
o VAT type (domestic, intra-EU, outside EU, reverse charge)
o Taxpayer type (natural/legal, resident/non-resident) - Export modules for each declaration in validated XML format
o D112 – Payroll-based export
o D300/D394/D390 – From general ledger and VAT report
o SAF-T – Full XML structure (modules by requirement) - Preview and validation before export
o Check mandatory fields
o Include digital signature placeholder
o Generate correct header metadata (CIF, month, year, reporting type) - Localization Plugin or Add-on Module for Romania (similar to existing country-specific features)
If this is not feasible within the core product, we would appreciate:
• Custom module documentation to allow third-party XML export development
• Option to access the necessary fields via API or custom report transformer
We are open to helping test or assist with Romanian requirements.
Thank you in advance for your support in making Manager.io even more useful for Romanian businesses!