Build a VAT Ledger into the D300 VAT Return XML

Skill: Convert a VAT ledger into the Romanian D300 (Decont de TVA) XML for ANAF

Region: Romania (România) Category: VAT — D300 Decont de TVA (ANAF, formular 300) Does: Takes a VAT ledger (jurnale de vânzări/cumpărări) and produces the D300 XML (declaratie300) — output and input TVA by rate, intra-EU acquisitions and reverse-charge rows, official rând (row) numbering, and the resulting sold TVA — submitted electronically to ANAF. Standard: ANAF formular 300 (Decont de taxă pe valoarea adăugată), XML validated by ANAF DUKIntegrator (PDF inteligent)

This XML is the periodic VAT return (declaratie300) filed with ANAF. Filing is monthly (or quarterly for taxpayers whose prior-year turnover was below €100,000 with no intra-EU acquisitions), due by the 25th of the month following the period. Figures must reconcile with the RO e-Factura and SAF-T (D406) data for the same period. The AI produces the XML; the user validates with DUKIntegrator and submits. Verify the current TVA rates and row layout before use.

When this applies

• A VAT-registered Romanian taxable person filing the periodic Decont de TVA for a month or quarter.
• The output is one declaratie300 carrying the company id, period, and the official rows for collected (colectată) and deductible (deductibilă) VAT.
• Excluded: the D301 special VAT return, the D390 recapitulative statement (VIES), and the D394 informative declaration — those are separate forms.

Conversion procedure

1. Read the source. Accept the VAT journals as CSV/JSON, an accounting export, or pasted summaries of sales and purchases by rate. Parse company id, period, and amounts per category.
2. Extract fields. Identify: CUI, company name, fiscal year, reporting month/quarter; taxable base and VAT for domestic supplies by rate (19/9/5); intra-EU supplies and acquisitions; reverse-charge (taxare inversă) operations; exempt/zero-rated; deductible input VAT by rate; any prior-period carry-forward (sold negativ reportat). If a required base or VAT figure is missing, stop and ask.
3. Normalize. Round every amount to whole RON (the D300 is filed in lei, no decimals). Dates → period as luna + an. Map each ledger category to its official rând.
4. Compute. Recompute VAT = base × rate for each rate; sum collected VAT (TVA colectată), sum deductible VAT (TVA deductibilă); derive the balance: TVA de plată (if collected > deductible) or TVA de recuperat (if deductible > collected), after applying any carried-forward negative.
5. Emit the return. Build declaratie300 with the populated rand rows per the Document structure, using the worked example as the template.
6. Validate. Work through the Validation checklist; run through ANAF DUKIntegrator and reconcile against e-Factura/SAF-T.

Source → D300 field map

Row numbers follow the official formular 300 layout; populate only the rows that apply.

Document structure

declaratie300  (@cif, @luna, @an, @d_rec, @total_plata_a, @sumaramburs ...)
├── (identification attributes — CIF, period, declarant)
├── rand_1   (livrari 19% : @b base, @v TVA)        ← TVA colectată
├── rand_2   (livrari 9%)
├── rand_3   (livrari 5%)
├── rand_5   (achizitii intracomunitare bunuri)
├── rand_12  (taxare inversa — beneficiar)
├── rand_14  (livrari intracomunitare scutite)
├── rand_16  (TOTAL TVA colectată)
├── rand_24  (achizitii 19% deductibile : @b, @v)   ← TVA deductibilă
├── rand_25  (achizitii intracomunitare — deductibil)
├── rand_27  (taxare inversa — deductibil)
├── rand_30  (TOTAL TVA deductibilă)
├── rand_33  (sold TVA de plata in perioada)
├── rand_35  (sold negativ de TVA in perioada)
├── rand_38  (TVA de plata / sold negativ reportat)
└── rand_40  (TVA de recuperat)

The D300 is a flat sequence of numbered rand rows (each typically with base @b and value @v attributes) under a single declaratie300 root holding the identification attributes. Only the applicable rows are emitted; totals rows (rand_16, rand_30) and balance rows (rand_38/rand_40) are always computed.

Code tables

Romanian TVA rates (cota de TVA)

Period attributes

Key D300 rows (rânduri, selected official numbering)

Calculation rules

• VAT per rate: rand_n/@v = rand_n/@b × rate ÷ 100, rounded to the nearest whole RON (D300 has no decimals).
• Reverse charge / intra-EU acquisitions: VAT is reported in both a collected row (rand_5, rand_12) and a deductible row (rand_25, rand_27) at the same amount when fully deductible (net effect zero).
• TVA colectată (rand_16) = Σ of all collected-VAT rows (rand_1..rand_15 value columns).
• TVA deductibilă (rand_30) = Σ of all deductible-VAT rows (rand_24..rand_29).
• Balance: if rand_16 > rand_30 → TVA de plată = rand_16 − rand_30 (rand_38); if rand_30 > rand_16 → sold negativ (rand_33/rand_40), carried forward or refunded.
• Apply any sold negativ reportat from the prior period before the final de plată / de recuperat.
• All amounts whole RON; recompute every total and the balance — flag any mismatch with the source.

Worked example (end-to-end)

Input — pasted VAT journals

Firma: Exemplu Distributie SRL, CUI 12345678
Perioada: luna 5, an 2026 (lunar)
Jurnal vanzari:
  Livrari interne cota 19%: baza 100.000 lei, TVA 19.000 lei
Jurnal cumparari:
  Achizitii interne cota 19%: baza 40.000 lei, TVA deductibil 7.600 lei
  Achizitie intracomunitara bunuri: baza 10.000 lei (TVA 1.900 lei, integral deductibil)
Fara sold negativ reportat.

After extraction + normalization (intermediate)

{
  "cif": "12345678", "luna": "5", "an": "2026",
  "colectata": {
    "rand_1": { "b": 100000, "v": 19000 },
    "rand_5": { "b": 10000, "v": 1900 }
  },
  "deductibila": {
    "rand_24": { "b": 40000, "v": 7600 },
    "rand_25": { "b": 10000, "v": 1900 }
  },
  "totalColectata": 20900,
  "totalDeductibila": 9500,
  "soldReportat": 0,
  "tvaDePlata": 11400
}

Output — D300 declaration

<?xml version="1.0" encoding="UTF-8"?>
<declaratie300 xmlns="mfp:anaf:dgti:d300:declaratie:v1" cif="12345678" luna="5" an="2026" d_rec="Exemplu Distributie SRL" total_plata_a="11400" sumaramburs="0">
  <rand_1 b="100000" v="19000"/>
  <rand_5 b="10000" v="1900"/>
  <rand_16 v="20900"/>
  <rand_24 b="40000" v="7600"/>
  <rand_25 b="10000" v="1900"/>
  <rand_30 v="9500"/>
  <rand_38 v="11400"/>
</declaratie300>

Normalisations shown: amounts rounded to whole lei (no decimals); domestic 19% supply → rand_1 (b=100000, v=19000, recomputed 100000 × 19% = 19000); intra-EU acquisition reported in both rand_5 (collected 1900) and rand_25 (deductible 1900), net zero; rand_16 = 19000 + 1900 = 20900; rand_30 = 7600 + 1900 = 9500; balance rand_38 = 20900 − 9500 = 11400 (TVA de plată), with no sold negativ reportat. This XML is loaded into ANAF DUKIntegrator, which produces the D300 PDF inteligent for submission by the 25th.

Validation checklist

• All required figures extracted; AI asked about anything missing or ambiguous (no invented bases or VAT amounts)
• @cif set; @luna and @an match the reporting period and filing frequency (monthly/quarterly)
• Each supply/acquisition mapped to the correct rand with base @b and value @v
• VAT per rate recomputed = base × rate ÷ 100, rounded to whole RON
• Reverse-charge and intra-EU acquisitions reported in both collected and deductible rows where applicable
• rand_16 (TVA colectată) = sum of collected-VAT rows; rand_30 (deductibilă) = sum of deductible rows
• Balance correct: de plată (rand_38) when colectată > deductibilă, else de recuperat (rand_40)
• Any prior-period sold negativ reportat applied before the final balance
• All amounts whole RON, no decimals; recomputed totals match the source or discrepancy flagged
• Figures reconcile with RO e-Factura and SAF-T (D406) for the period; file passes ANAF DUKIntegrator

Last updated: 2026-06-13 — verify the active D300 row layout, Romanian TVA rates, filing thresholds/deadlines, and ANAF DUKIntegrator schema before use.