Decont de TVA (D300) (VAT return (D300)) is made from the invoice registers of the period, on ANAF’s current schema. The period follows the company’s VAT period (monthly or quarterly), set under Company › Fiscal settings.
01 · What it asks
- TVA neplătit din decontul anterior (Unpaid VAT from the previous return): row 38, whole lei; zero when it was paid.
- TVA negativ reportat (Negative VAT carried forward): row 41, whole lei; taken from the previous return made here.
- Solicit rambursarea TVA negativ (de la 5.000 lei) (Ask for the refund of the negative VAT (from 5,000 lei)).
02 · The result
Each row of the return with its base and VAT in lei, and the TVA de plată (VAT to pay) or the TVA negativ (Negative VAT). The company must be a VAT payer at ANAF, with its bank and IBAN set and a CAEN code from ANAF. See How returns are made.