D100 — nomenclatoare (budget-obligation code list)

The <obligatie>/@cod_oblig values, split out of d100.md because the active list runs past 100 codes. Source of truth is the "Nomenclatorul obligațiilor de plată la bugetul de stat" in the D100/D710 structure annex (structura_D100-D710_0126_170626.pdf); ANAF's validator jar (D100Validator.jar, J21.0.6) is authoritative and carries a newer list than the frozen 2022 XSD — the XSD's Int_listaCodObligSType enumerates only 72 codes, the jar 100+ (verified: cod 702, added 01/2026, validates). Romanian labels are kept verbatim, with an English gloss.

How the columns work (verified against the jar):

• cod_bugetar is jar-enforced per code (rule R14b). For the single-account ("contul unic") taxes the jar accepts both the current 5503 and the legacy 20470101 (both verified clean). Dedicated accounts (20Axxxxxxx, 26Axxxxxxx, 5505–5509, ...) are enforced to the exact value the R14b message names — put a placeholder, run DUK once, copy it. A trailing X in the annex means "pad with X to 10 characters"; the jar compares against the unpadded value (702 → 20A333400, not 20A333400X).
• Period is the reporting-period cadence: L monthly, T quarterly (luna = last month of the quarter, 3/6/9/12), A annual, S semiannual. Some codes flip to L when d_dizolv=1 (dissolution).
• Model is the completion model (1#…10#) — the suma_* relationship the jar enforces (see d100.md).
• Scad. is the scadență shorthand; expand it with the legend at the bottom.

Withholding on income paid to residents (monthly)

cod_oblig	Obligation (RO)	Gloss	cod_bugetar	Period	Scad.	Model
150	Impozit pe dividende distribuite	Dividends distributed	5503	L	25LU	1#
604	Impozit venituri din dividende (PF)	Dividends to individuals	5503	L	25LU	1#
605	Impozit venituri din dobânzi	Interest	5503	L	25LU	1#
606	Impozit venituri din lichidarea unei PJ	Liquidation	5503	L	25LU	1#
608	Impozit venituri din premii	Prizes	5503	L	25LU	1#
621	Impozit venituri din jocuri de noroc	Gambling winnings	5503	L	25LU	1#
620	Impozit transfer proprietăți imobiliare (patrimoniu personal)	Real-estate transfer (individuals; set by notaries)	20A031800	L	25LU	1#
629	Impozit transfer dezmembrăminte drept proprietate (condiție suspensivă)	Dismemberment of property rights	20A031800	L	25LU	1#
690	Impozit venituri din alte surse	Other sources	5503	L	25LU	1#
628	Impozit venituri din cedarea folosinței bunurilor (non-agricole)	Rental (non-agricultural)	5503	L	25LU	1#
626	Plăți anticipate impozit venituri activități independente	Advance tax, independent activities	5503	L	25LU	1#

Corporate income tax / advance payments (quarterly)

cod_oblig	Obligation (RO)	Gloss	cod_bugetar	Period	Scad.	Model
102	Plăți anticipate impozit pe profit (instituții de credit)	Advance profit tax, banks (trim. I–IV)	5503	T	25LU / 25LS (trim IV)	8#
103	Impozit pe profit / plăți anticipate (PJ române)	Profit tax, Romanian legal persons	5503	L/T	25LU / 25LS	8#
105	Impozit pe profit / plăți anticipate (PJ străine)	Profit tax, foreign legal persons	5503	T	25LU / 25LS	8#
108	Impozit pe profit datorat art. 40³	Profit tax, art. 40³	20A020800X	T	25LU	1#

103 carries the d_modif header flag (last quarter before a modified fiscal year); 102/103/105 scadență for quarter IV is 25LS = the 25th of the fiscal-year-end month.

Micro-enterprise (quarterly)

cod_oblig	Obligation (RO)	Gloss	cod_bugetar	Period	Scad.	Model
121	Impozit pe veniturile microîntreprinderilor	Micro-enterprise income tax	5503	T	25LU	9#
115	Diferență impozit pe profit redirecționată în plus	Redirected profit-tax surplus	20A010100	L	(an ≥ 2021)	1#
125	Diferență impozit micro redirecționată în plus	Redirected micro-tax surplus	20A020600	L (luna=12)	(an ≥ 2021)	1#

121 requires cota="1" (1% rate) for an ≥ 2026 — see d100.md. 115/125 have a bespoke scadență (luna + 6/3/1 months; see the annex formula).

Non-resident withholding (monthly)

cod_oblig	Gloss	cod_bugetar	Period	Scad.	Model
631	Dividends (non-residents)	5503	L	25LU	1#
632	Interest (non-residents)	5503	L	25LU	1#
633	Royalties (non-residents)	5503	L	25LU	1#
634	Commissions (non-residents)	5503	L	25LU	1#
635	Sport/entertainment (non-residents)	5503	L	25LU	1#
636	Services rendered by non-residents	5503	L	25LU	1#
637	Prizes to non-resident individuals	5503	L	25LU	1#
639	Liquidation of a Romanian PJ by non-residents	5503	L	25LU	1#
640	Remuneration to non-resident administrators	5503	L	25LU	1#
641	Transfer of fiduciary patrimony	5503	L	25LU	1#
642	Transfer of securities / derivatives	5503	L	25LU	1#

Disability fund

cod_oblig	Obligation (RO)	Gloss	cod_bugetar	Period	Scad.	Model
810	Vărsăminte de la PJ pentru persoanele cu handicap neîncadrate	Disability-employment levy	5503	L	25LU	1#

Excise (monthly; may repeat with different scadențe)

Model 5# throughout. Budget codes are 20A140xxx. Excise lines are the one exception to the unique-(cod_oblig, scadenta) rule — several rows with the same code but different scadențe are allowed.

cod_oblig	Gloss	cod_bugetar
211	Beer	20A140205
216	Still wine	20A140208
212	Sparkling wine	20A140203
217	Still fermented beverages (other than wine)	20A140207
213	Sparkling fermented beverages	20A140204
214	Intermediate products	20A140202
215	Ethyl alcohol	20A140201
221	Cigarettes	20A140301
222	Cigars	20A140302
224	Fine-cut smoking tobacco	20A140303
225	Other smoking tobacco	20A140304
231	Leaded petrol	20A140101
232	Unleaded petrol	20A140102
233	Diesel	20A140103
238	Kerosene	20A140108
235	LPG	20A140105
236	Natural gas	20A140106
234	Heavy fuel oil	20A140104
237	Coal and coke	20A140107
270	Electricity	20A140600
226	Heat-not-burn tobacco products	20A140306
228	Heat-not-burn tobacco substitutes	20A140307
229	Nicotine products for oral use (no tobacco)	20A140309
245	Sugary non-alcoholic drinks (5–8 g/100 ml)	20A141000
246	Sugary non-alcoholic drinks (> 8 g/100 ml)	20A141000
247	Chewing / nasal tobacco (from 12/2025)	20A140310X

Gambling / gaming taxes

cod_oblig	Obligation (RO)	Gloss	cod_bugetar	Period	Scad.	Model
504	Taxa anuală de autorizare a jocurilor de noroc	Annual gaming-authorization tax	20A160103	L	25LU	6#
534	Taxa aferentă autorizației de exploatare	Gaming-operation tax	20A160108	L	FREE*	1#
535	Taxa de acces pentru jocurile de noroc	Gaming access tax	20A160104	L	25LU	1#
536	Taxa licență jocuri de noroc	Gaming license tax	20A160107	L	FREE*	1#
537	Taxa autorizare jocuri (anuală/integrală)	Gaming authorization (annual)	20A160108	A	FREE*	1#
538	Taxa pentru videoloterie	Video-lottery tax	20A160109	L	FREE*	1#
539	Taxa de viciu	Vice tax (4 quarterly rates)	20A160110	L	FREE**	1#
541	Taxa lunară jocuri de noroc online	Monthly online-gaming tax	20A160113	L	25LU	1#
553	Taxa de promovare a jocurilor de noroc	Gaming-promotion tax	20A160114	L	25LU / FREE*	1#
551	Taxă datorată Comitetului Olimpic și Sportiv Român	COSR levy	5505	L	FREE*	1#
552	Taxă datorată Comitetului Național Paralimpic	CNP levy	5506	L	FREE*	1#

Resource royalties / mining / oil

cod_oblig	Obligation (RO)	Gloss	cod_bugetar	Period	Scad.	Model
750	Taxa pe activitatea de prospecțiune, explorare, exploatare	Prospecting/exploration tax	20A160400	L	25LU / 2512AC	1#
755	Redevențe miniere	Mining royalties	20A300501	T	25LU	1#
756	Redevențe petroliere	Oil royalties	20A300502	T	25LU	1#
758	Redevențe contracte concesiune terenuri agricole	Agricultural-land concession royalties	20A300505	L	25LU	1#
766	Redevență concesiune resurse la suprafață	Surface-resource concession royalty	20A300501X	L	25LU	1#
767	Redevență concesiune terenuri agricole (destinație agricolă)	Agricultural-land concession royalty	20A300505X	L	25LU	1#
780	Vărsăminte din profitul net al regiilor autonome	Autonomous-authority net-profit levy	5503	L (AC)	2807/2907AC	1#
781	Dividende de virat de autoritățile publice centrale	Dividends payable by central authorities	20A300804	L (AC)	2807/2907AC	1#

Energy / natural-resource special taxes

cod_oblig	Obligation (RO)	Gloss	cod_bugetar	Period	Scad.	Model
711	Impozit venituri suplimentare dereglementare gaze	Gas price-deregulation surtax	20A121100	L	25LU	1#
712	Impozit venituri exploatare resurse naturale (altele decât gaze)	Natural-resource exploitation tax	20A121200	L	25LU	1#
713	Impozit monopol natural energie/gaze	Natural-monopoly tax	20A121300	L	25LU	1#
708	Contribuție la Fondul de Tranziție Energetică	Energy-transition fund contribution	5508	L	25LU	1#
709	Contribuție de solidaritate (OUG 186/2022)	Solidarity contribution (energy)	5509	A/L	2506AU	1#
494	Contribuție trimestrială temporară de solidaritate	Temporary quarterly solidarity contribution	26A120900	T	25LU2	7#
703	Contribuție de solidaritate (OUG 24/2026)	Solidarity contribution (fuel, 04.2026–03.2027)	20A122000	L	25LU	1#
702	Taxa logistică pentru gestionarea fluxurilor de bunuri extracomunitare	Extra-EU goods logistics tax (from 01/2026)	20A333400	L	25LU	1#

Health contributions (quarterly)

cod_oblig	Obligation (RO)	Gloss	cod_bugetar	Period	Scad.	Model
450	Contribuție trimestrială pentru medicamente (clawback)	Medicines clawback	26A120900	T	25LU2	7#
455	Contribuție cost-volum / cost-volum-rezultat	Cost-volume contribution	26A121400	T	25LU2 / FREE	7#
456	Contribuție volume medicamente peste contract	Over-contract medicines volume	26A121500	T	25LU2	7#

Specific / turnover taxes

cod_oblig	Obligation (RO)	Gloss	cod_bugetar	Period	Scad.	Model
117	Impozit specific pe cifra de afaceri (instituții de credit — IMCA)	Turnover tax, credit institutions	5503 / 20A122100	T	25LU / 25L3 (trim IV)	7#
116	Impozit specific pe cifra de afaceri (petrol și gaze — ICAS)	Turnover tax, oil & gas	5503 / 20A122200	T	25LU / 25L6 (trim IV)	7#
130	Impozit specific unor activități (historical, ≤ 12.2023)	Specific-activity tax (HORECA)	5503	S	25LU	10#

Top-up tax (Pillar Two)

cod_oblig	Obligation (RO)	Gloss	cod_bugetar	Period	Scad.	Model
131	Impozit suplimentar (an ≥ 2023)	Top-up tax (IIR/UTPR)	20A020900	A/L	15LUNI/18LUNI	1#
132	Impozit suplimentar național (an ≥ 2023)	Qualified domestic top-up tax (QDMTT)	20A021000	A/L	15LUNI/18LUNI	1#

Scadență is Data_I (fiscal-year-end date) + 15 or 18 months; these carry the Data_I field.

Building tax

cod_oblig	Obligation (RO)	Gloss	cod_bugetar	Period	Scad.	Model
701	Impozit pe construcții (AC ≥ 2025)	Construction tax	20A070400	L	FREE***	6#

Reintroduced for AC ≥ 2025; carries the d_nInf (newly-established) and d_bonif (bonification) flags that shift its scadență.

Offshore wind (Legea 121/2024; annual, months 01–03)

cod_oblig	Gloss	cod_bugetar	Period	Scad.	Model
714	Offshore-wind concession royalty	20A300506	A	3003AC	1#
715	Concession-area tax	20A165000	A	3003AC	1#
716	Built-area tax	20A165000	A	3003AC	1#
717	Property-restriction compensation	20A332600	A	3103AC / 25LU	1#
718	Damage compensation	20A332600	A	3103AC	1#
719	Perimeter-exploitation tax	20A161200	A	3003AC	1#

Offshore petroleum (Legea 256/2018)

cod_oblig	Gloss	cod_bugetar	Period	Scad.	Model
128	Offshore/onshore-deep additional-income tax	500401XXXX / 5507XXXXXX	L	25LU	1#
754	Right-of-way compensation	20A332600X	L	3103AC / 25LU	1#
759	Right-of-way damage compensation	20A332600X	L	25LU	1#

Special annual tax (Legea 296/2023)

cod_oblig	Gloss	cod_bugetar	Period	Scad.	Model
707	Advance payments, special annual tax	20A363300	T	25LU	1#
706	Special annual tax, regularized	20A363300	A	3006AU	1#

Other

cod_oblig	Obligation (RO)	Gloss	cod_bugetar	Period	Scad.	Model
162	Impozit înstrăinare terenuri agricole în extravilan	Extra-urban agricultural-land sale	20A121800X	L	25LU	1#
161	Impozit venit suplimentar producători energie electrică (12.2021–03.2023)	Electricity-producer surtax (historical)	20A121700X	L	25LU	1#
825	Contribuție individuală la pensii militare	Military-pension individual contribution	20A215000	L	25LU	1#

Historical / repealed codes

Present in older filings, not in the current active list: 107, 127 (agricultural-cooperative exemptions, desființate 05.2018), 130 (specific tax, ≤ 12.2023), 763 (net-asset tax, desființat 03.2020), and the struck codes 227, 607, 611, 619, 622, 623, 624, 638, 941–945. 701 (construction tax) was repealed 02.2017 and reintroduced for AC ≥ 2025. The jar rejects a code outside its current window for a given an.

Scadență shorthand legend

Verbatim from the annex ("Obs.") — expand each Scad. cell with this:

Code	Meaning
25LU	25th of the month following the reporting period
25LLU	25th of the following month, before the modified-fiscal-year change (103, d_modif=1)
25LU2	25th of the second month after the period (450, 456, 494)
25L3 / 25L6	25th of the 3rd / 6th month after quarter IV (116, 117)
25LS	25th of the fiscal-year-end month (102, 103, 105)
2512AC	25 December of the reporting year (750, luna=12)
2807AC / 2907AC	28 / 29 July of the reporting year (780, 781; leap vs non-leap)
2505AC	25 May of the reporting year (701)
3103AC / 3003AC	31 / 30 March of the reporting year, for months 1/2/3 (754, 714–719)
15LUNI / 18LUNI	15 / 18 months after the fiscal-year end (131, 132)
FREE	(excise) any day within the reporting month, or 25LU
FREE*	any day of the reporting month or 25LU (534, 536, 537, 551, 552, 553)
FREE**	one of four quarterly dates (539)
FREE***	701: 25.LL (d_nInf=1), 25.L5 (d_bonif=1/null), or ZZ.LL (d_dizolv=1)