D700 — fiscal registration / fiscal-vector changes¶

The electronic self-service declaration for subsequent mentions to a taxpayer's fiscal registration — full title "Declarație pentru înregistrarea/modificarea în mediu electronic a mențiunilor ulterioare înregistrării fiscale". This file is a completion guide: what the declaration settles, who files it and when, and how each form section maps onto the section flag and detail attributes the wire carries — followed by the technical wire/DUK layer. ANAF's validator jar (D700Validator.jar) and published instructions are the authority; this guide is a distilled bridge, not a re-implementation of the rules. The instances below were proven hands-on on 2026-07-17 against D700Validator.jar J5.0.3 (2026-04-23; feed directory D700_27) — read the warning-only validation gotcha first: a valid D700 never writes a bare ok.

Purpose & legal basis¶

D700 registers, amends, or removes elements of a taxpayer's fiscal vector (vectorul fiscal) — the set of declared tax obligations ANAF records against a taxpayer: VAT (art. 316/317), employer withholding + social contributions, profit tax vs microenterprise income tax, excise, and other taxes and duties. It carries only the changes; it does not re-file the taxpayer's identity data. It is transmitted exclusively by electronic remote means (via the ANAF portal / SPV), signed with a qualified certificate.

Current model: the D700 form and the fiscal-vector obligation types are approved by OPANAF 1699/2021 (M.Of. 1056 și 1056 bis/04.11.2021), as amended — most recently by OPANAF 15/2026 (M.Of. 17/14.01.2026), applicable from the January-2026 emission (form version 0126, updated 11.03.2026). OPANAF 15/2026 added Section F row 12 "Taxa logistică pentru gestionarea fluxurilor de bunuri extracomunitare" (the wire's 702 obligation) across the 010/013/015/016/700 family and a new Section D on form
The D700 electronic path itself began with OPANAF 4136/2020 (in force 30 March 2021).
Legal basis: art. 341 alin.(1) lit. g) Legea 227/2015 (Codul fiscal) and art. 342 alin.(1) Legea 207/2015 (Codul de procedură fiscală); the declaration-of-mentions obligation itself rests on art. 88 (mentions) and art. 90 (radiere) of the Codul de procedură fiscală.
Two operation modes — felD: 2 = declarație de mențiuni (amend the vector) and 3 = declarație de radiere (strike off the taxpayer or a vector element). There is no felD=1 plain first-registration mode in this electronic path — see Special attention & gotchas.

Who files & when¶

Who: a taxpayer already holding a fiscal registration who needs to change its fiscal vector — register or cancel VAT, switch the VAT period, elect micro vs profit tax, register or deregister as an employer, add/remove an excise or other obligation, open a secondary office, move the fiscal domicile, or be struck off. Initial fiscal-vector setup for a newly incorporated company runs through the ONRC one-stop (ghișeul unic) at incorporation, or the 010–070 registration-declaration family for entities outside ONRC's scope; D700 is the electronic path for subsequent mentions. The dec_inreg code states which base registration declaration the taxpayer type maps to — 010 legal persons / associations, 013/015/016 non-residents, 020/030 natural persons (with / without a CNP), 040 public institutions, 070 independent activities / liberal professions.
Deadline — event-driven, not periodic. The general rule is 15 days from the date the change occurs (art. 88/90 Codul de procedură fiscală). Specific cases carry their own terms, spelled out in the ANAF instructions (Anexa nr. 10):
VAT period switch forced by an intra-EU acquisition (quarterly → monthly): within 5 working days of the end of the month in which the tax became exigible.
Profit-tax annual-system option / renunțare (Section C, row 1.4): by 31 January inclusive of the fiscal year; for a modified (non-calendar) fiscal year, within 30 days of the start of that fiscal year.
Modified fiscal year (Section C, row 1.5): within 15 days of the start of the modified fiscal year, or by the 25th of the third month from when the old fiscal year would have closed.
Monthly-by-option for salary withholding (Section D, row 1.1.2): by 31 January inclusive.
For 2026, practitioner guidance flags 31 March 2026 as the practical cutoff for many micro/profit vector mentions.

Filling guide¶

The document is a root <D700> element carrying header + identification + one flag per top-level section (Bifa_A…Bifa_G) as attributes, each flagged section then carrying its own detail attributes; the multi-row parts (the fiscal domicile in Section A, and the Section II identification block) repeat as child <domiciliu> elements. Unlike the flat single-element D300, D700 is mode-driven and section-flagged — you set felD, name the taxpayer, raise exactly the section flags for the vector elements you are touching, and fill only those sections. The full attribute ↔ form-row map (every field's type, length, formula, and error) lives in the structure/validation annex (structura_XML_D700_0126_110326.pdf); this guide distils the identification block, the section map, and the VAT sub-sections.

totalPlata_A is a section counter, not money. It must equal Bifa_A+Bifa_B+Bifa_C+Bifa_D+Bifa_E+Bifa_F+Bifa_G (structure-annex row 8) — the count of raised top-level section flags. With a single section flagged it is 1. At least one section flag must be set or the run fails E_Bife ("Formular D700 fara bife sectiuni").

Required header / identification block¶

Attribute	Form field	Notes
`an`	An solicitare	year, `N(4)`, ≥ 2022 (the soft page states ≥ 2023)
`luna`	Luna solicitare	month, `N(2)`, 1–12
`felD`	I. Felul declarației	`N(1)` — 2 = mențiuni, 3 = radiere (no `1`)
`nume_decl` / `pren_decl` / `func_decl`	Nume / Prenume / Funcție declarant	required text
`totalPlata_A`	Suma de control	section counter = `Bifa_A+…+Bifa_G`
`cif`	1. Cod de identificare fiscală	`N(13)`; CUI(10) check, or CIF(13) when `dec_inreg=020/030`
`den`	2. Denumire	`C(200)`, required
`dec_inreg`	3. Declarația de înregistrare depusă inițial	`C(3)`, closed list `010/013/015/016/020/030/040/070`

dec_inreg gates which sections may be filled (structure-annex cross-rules), e.g. 013/016 reject Section A.I; 015/030 reject Section A entirely; 030 requires a non-NIF cif. Filing dec_inreg="1" is rejected — "valoarea '1' nu se afla in lista".

The fiscal-vector sections¶

Each Bifa_X="1" raises a top-level section; the taxpayer fills only the ones it is changing. The section identifies the vector element:

Flag	Section	Vector element it toggles
`Bifa_A`	A — Domiciliul fiscal	register / modify the fiscal domicile (sub-flags `Bifa_A1` A.I sediu/loc de desfășurare, `Bifa_A2` A.II domiciliu actual, `Bifa_A3` A.III noul domiciliu); detail in repeating `<domiciliu tip_a="2/3/4">`
`Bifa_B`	B — Înregistrarea în scopuri de TVA și vectorul fiscal TVA	the whole VAT vector — see the B.I–B.VIII table below
`Bifa_C`	C — Vectorul fiscal pentru impozitele directe datorate	profit tax vs micro: `Bifa_C1` imp. profit (100), `Bifa_C2` imp. micro (120), `Bifa_C3` imp. specific (130, abrogat); `Bifa_trecePM` (0 none / 1 profit→micro / 2 micro→profit); `Bifa_nou_infiintata` (new taxpayer); `Per_1c13` payment period (02 trimestrial / 04 anual / 05 anual cu plăți anticipate / 09 dizolvare)
`Bifa_D`	D — Vectorul fiscal pentru angajatori	employer obligations: imp. venituri din salarii, CAS, CASS, CAM (`Imp_d` 602/412/432/480); detail in repeating `<impozite_D>`
`Bifa_E`	E — Vectorul fiscal pentru alți plătitori de venit	withholding at source: imp. pe venit + contribuții, redevențe (`Imp_e` 611/451/461/625/473/474); repeating `<impozite_E>`
`Bifa_F`	F — Vectorul fiscal pentru alte impozite și taxe	accize, contrib. sănătate, redevențe miniere/petroliere, imp. monopol energie/gaze, imp. venituri suplimentare gaze, imp. resurse naturale (+CAEN), taxe jocuri de noroc, imp. reprezentanță, imp. suplimentar instituții de credit, imp. construcții, taxa logistică bunuri extracomunitare (row 12, new); repeating `<impozite_F>`
`Bifa_G`	G — Sedii secundare fără obligație de înregistrare fiscală	declare a secondary office (denumire, adresă, CAEN, mod dobândire, stare)

Section B — the VAT fiscal vector (detail)¶

Bifa_B="1" is required whenever any B sub-flag is set. The eight sub-sections each register one VAT-vector action; several sub-flags exclude each other (the annex's "se exclud reciproc" matrix):

Sub	Flag	Subsection	Key detail attributes
B.I	`Bifa_B1`	Înregistrare în scopuri de TVA ulterior înregistrării (art. 316)	`Bifa_1b`/`Bifa1_1b` (registration ground: option art. 316(1)(a), or exceeding the exemption plafon `plafon_BI` = 395 000 lei), `data_1b` (data depășirii plafonului), `CifAf1_1b` (cifra de afaceri estimată), `Per_1b` VAT period `01` lunar / `02` trimestrial / `03` semestrial / `04` anual, `d_modif_B1` (change the period)
B.II	`Bifa_B2`	Menținerea/schimbarea perioadei fiscale	`Bifa_2b`, `Luna1_2b`/`An1_2b`/`Luna2_2b`/`An2_2b`, `Per1_2b` (01 lună) / `Per2_2b` (02 trimestru), `CifAf_2b`
B.III	`Bifa_B3`	Opțiune aplicare/încetare art. 278 (locul prestării serviciilor)	`Bifa_3b` 1.20.1 opțiune / 1.20.2 încetare, `Data_3b`
B.IV	`Bifa_B4`	Notificare sistemul TVA la încasare	`Bifa_4b` 1.21.1 aplicare / 1.21.2 încetare, `CifAf1_4b` ≤ `plafon_BIV` = 5 000 000 lei
B.V	`Bifa_B5`	Regim special pentru agricultori	`Bifa_5b` 1.22.1 aplicare / 1.22.2 încetare, `cif_5b`
B.VI	`Bifa_B6`	Înregistrare/anulare art. 317 (achiziții IC / servicii; agricultori cu livrări IC)	`Bifa_6b`, `Bifa_6b_inreg` / `Bifa_6b_anulare`, `cif_6b`, values `val1a_6b`…
B.VII	`Bifa_B7`	Înregistrare art. 316 alin.(12) (re-înregistrare după anulare)	`Bifa_7b` 1.24–1.28, `CifAf_7b`, `Per_7b` (01 lunar / 02 trimestrial)
B.VIII	`Bifa_B8`	Anularea înregistrării TVA și scoaterea din evidență	`Bifa_8b` 1.31–1.36 (ground), `CifAf1_8b`/`CifAf2_8b` (art. 310(7) below-threshold), `Data_8b`

Common scenarios¶

Each instance below validated warning-only (a PASS — see the DUK quirk) against D700Validator.jar J5.0.3 on 2026-07-17: the err file held only the global A: atentionare, no E:/F: line. All use the synthetic check-digit-valid cif="1234565", felD="2" (mențiuni), dec_inreg="010", and a single raised section flag so totalPlata_A="1".

1 — Minimal (fiscal-domicile modification, Section A). Only the header + Bifa_A/Bifa_A1; a real filing adds the <domiciliu tip_a="2"> child with the address.

<?xml version="1.0" encoding="UTF-8"?>
<D700 xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xsi:schemaLocation="mfp:anaf:dgti:d700:declaratie:v4 d700.xsd"
  xmlns="mfp:anaf:dgti:d700:declaratie:v4"
  luna="6" an="2026" felD="2"
  nume_decl="Popescu" pren_decl="Ion" func_decl="Administrator"
  totalPlata_A="1"
  cif="1234565" den="EXEMPLU TEST SRL" dec_inreg="010"
  Bifa_A="1" Bifa_A1="1"/>

2 — VAT fiscal-period change (Section B.II), monthly → quarterly. Notifies the period change with the from/to months and periods:

<?xml version="1.0" encoding="UTF-8"?>
<D700 xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xsi:schemaLocation="mfp:anaf:dgti:d700:declaratie:v4 d700.xsd"
  xmlns="mfp:anaf:dgti:d700:declaratie:v4"
  luna="6" an="2026" felD="2"
  nume_decl="Popescu" pren_decl="Ion" func_decl="Administrator"
  totalPlata_A="1"
  cif="1234565" den="EXEMPLU TEST SRL" dec_inreg="010"
  Bifa_B="1" Bifa_B2="1" Bifa_2b="1"
  Luna1_2b="1" An1_2b="2026" Luna2_2b="1" An2_2b="2027"
  Per1_2b="01" Per2_2b="02"/>

3 — VAT deregistration (Section B.VIII). Cancels the VAT registration and strikes the taxpayer from the VAT register from a stated date:

<?xml version="1.0" encoding="UTF-8"?>
<D700 xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xsi:schemaLocation="mfp:anaf:dgti:d700:declaratie:v4 d700.xsd"
  xmlns="mfp:anaf:dgti:d700:declaratie:v4"
  luna="6" an="2026" felD="2"
  nume_decl="Popescu" pren_decl="Ion" func_decl="Administrator"
  totalPlata_A="1"
  cif="1234565" den="EXEMPLU TEST SRL" dec_inreg="010"
  Bifa_B="1" Bifa_B8="1" Bifa_8b="1" Data_8b="30.06.2026"/>

Special attention & gotchas¶

The pitfalls below trace either to direct validator/structure-annex verification (the warning-only behaviour and the three instances above were run against D700Validator.jar J5.0.3; the control-sum, section-flag, dec_inreg, and plafon rules are read from structura_XML_D700_0126_110326.pdf) or to an authoritative source (OPANAF 15/2026 and its Anexa nr. 10 instructions for the legal basis, section semantics, and per-section deadlines; the general 15-day / 5-working-day deadlines are corroborated by both the ANAF instructions and a practitioner source). No uncorroborated practitioner claim is carried.

D700 validates WARNING-ONLY — the headline gotcha. A structurally valid D700 makes -v write only an A: atentionare ("Formularul urmeaza sa fie prelucrat la organul fiscal competent") and never a bare ok. anafpy treats a run whose findings are all warnings as ok=True (commit 51f3a11 / the DUK quirk section below). Do not try to force it to ok — relay the notice, do not read it as failure. A blocking E:/F: line still fails.
There is no standalone XSD. The soft page ships only the smart PDF, the validator zip, and the structure/validation annex PDF ("Anexa validări", structura_XML_D700_0126_110326.pdf) — the row-by-row authority for attribute names, types, and rules. The wire template lives in the smart PDF's XML-building JavaScript (namespace mfp:anaf:dgti:d700:declaratie:v4, root uppercase <D700>).
totalPlata_A is a section counter, not the amount to pay. It equals the count of raised top-level flags Bifa_A+Bifa_B+Bifa_C+Bifa_D+Bifa_E+Bifa_F+Bifa_G (structure-annex row 8 — note all seven flags, Bifa_E included). With one section it is 1; nothing monetary belongs here.
At least one section flag is mandatory. With every Bifa_A…Bifa_G at 0 the run fails E_Bife ("Formular D700 fara bife sectiuni"). D700 exists to carry a change; an empty vector change is not a filing.
felD has no first-registration value. Only 2 (mențiuni) and 3 (radiere) are emitted here; initial fiscal-vector registration is done at the ONRC one-stop or via the 010–070 declarations. D700 amends or removes an existing registration.
dec_inreg gates the sections you may fill. The taxpayer-type code drives cross-field errors: 013/016 reject Section A.I, 015/030 reject Section A, 030 requires a genuine CIF (cifra1(cif)#9), and felD=3 (radiere) leaves Cap. IV.1/IV.2, VI.1/VI.4/VI.6 and several B sub-sections blank. Match the code to the taxpayer before raising a section.
The VAT thresholds are the raised 2025/2026 values — a version-alignment trap. The VAT-exemption plafon plafon_BI is 395 000 lei (raised from 300 000) and the cash-accounting (TVA la încasare) plafon plafon_BIV is 5 000 000 lei (raised from 4 500 000 on 11.03.2026). A cached older value silently poisons the B.I registration-ground and B.IV notification logic — read the plafons from the current structure annex, never from memory.
Section B sub-flags exclude each other. The annex carries an explicit "se exclud reciproc" matrix (e.g. B.I and B.VII, B.II and B.VI.1.23.1, B.VII and B.VIII, …). Combining an incompatible pair fails validation; a single VAT-vector action per filing is the safe shape.
felD=3 (radiere) is finalised off-line. Per the instructions, striking the fiscal registration completes only after the taxpayer returns the original fiscal-registration certificate to the competent tax office (by post with confirmation, or at the registry) — the electronic filing starts, but does not complete, the removal.
Section F row 12 "Taxa logistică" is new in OPANAF 15/2026. The logistics tax for managing extra-community goods flows (the wire's 702) was added by the January-2026 order; a form/validator from before that emission will not carry it.

v4 (live wire; NO standalone XSD)¶

The soft page links no .xsd/.xml schema — it ships only as the soft PDF and the validator zip. The wire format comes from the smart PDF's XML-building JavaScript (D700_XML_0126_110326.pdf). Namespace mfp:anaf:dgti:d700:declaratie:v4 (the PDF comments record the timeline: 2021 v2, 2024 v3, 2025 v4).
Root element is uppercase <D700> (not declaratie700).
Required header: luna, an, felD (2 = modification, 3 = deregistration; there is no felD for a plain first registration in this emission path), declarant nume_decl/pren_decl/func_decl, totalPlata_A, cif, den, dec_inreg.
dec_inreg is a 3-digit registration-declaration code, not a flag: the values the smart PDF branches on are 010, 013, 015, 016, 020, 030, 040, 070 (1 is rejected — "valoarea '1' nu se afla in lista"). 010 = the standard registration declaration.
totalPlata_A is the count of checked top-level sections — the sum of all seven flags Bifa_A+Bifa_B+Bifa_C+Bifa_D+Bifa_E+Bifa_F+Bifa_G (rule R14; Bifa_E included — DUK-verified 2026-07-18: Bifa_A+Bifa_E requires totalPlata_A=2, and =1 fails). An earlier transcription of the rule that dropped Bifa_E was wrong. Yet another non-monetary totalPlata_A; with only Bifa_A="1" set it is 1.
At least one section must be flagged (rule E_Bife: "Formular D700 fara bife sectiuni"). Sections are Bifa_A…Bifa_G with nested sub-flags (Bifa_A1, Bifa_B1…Bifa_B8, Bifa_C1/Bifa_C2, ...) and many per-section detail attributes — the form encodes the full fiscal vector, so a real filing is far larger than the envelope here.

DUK quirk: D700 never writes a plain "ok" on `-v`¶

This is the important operational finding. A structurally valid D700 makes -v write only an atentionare (warning):

A: validari globale
 atentionare regula: ATENTIONARE: Formularul urmeaza sa fie prelucrat
 la organul fiscal competent

Handled since 2026-07-17: anafpy.declaratii.duk._parse_err_file now maps A: (atentionare) and W: lines to severity="warning" and treats a run whose findings are all warnings as ok=True. So DukIntegrator.validate() returns ok=True for a valid D700 with the notice on DukResult.warnings; the declaratie_validate MCP tool returns ok=true with the notice in its warnings list (relay it, do not treat it as failure). -p (render) was always the reliable check — it validates first and writes ok + the PDF — and still is. A blocking error (E:/F:) continues to fail the run, and unrecognized non-ok output (an empty err file from a broken dist) stays a failure — success is never inferred from output DUK didn't clearly mark as clean.

Minimal instance that renders (section-A modification, June 2026):

<?xml version="1.0" encoding="UTF-8"?>
<D700 xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xsi:schemaLocation="mfp:anaf:dgti:d700:declaratie:v4 d700.xsd"
  xmlns="mfp:anaf:dgti:d700:declaratie:v4"
  luna="6" an="2026" felD="2"
  nume_decl="Popescu" pren_decl="Ion" func_decl="Administrator"
  totalPlata_A="1"
  cif="1234565" den="EXEMPLU TEST SRL" dec_inreg="010"
  Bifa_A="1" Bifa_A1="1"/>