Forms 101 “Profit tax return” and 101 Fiscal group “Consolidated profit tax return determined by the fiscal group” have been amended: OPANAF no. 206/2025
28 Feb 2025
The takeaway
Order no. 206/2025 of the President of the National Tax Administration Agency (OPANAF no. 206/2025) approved the model, content and instructions for completing forms 101 “Profit tax return” and 101 Fiscal group “Consolidated profit tax return determined by the fiscal group”. The forms are to be used starting with the declaration of annual obligations for the fiscal year 2024 or the amended year starting in 2024.
In detail
According to OPANAF no. 206/2025, forms 101 “Profit tax return” and 101 Fiscal Group “Consolidated profit tax return determined by the fiscal group” have been updated to reflect the tax changes made in 2024 regarding profit tax, minimum turnover tax and the recovery of tax losses.
New rows have been added to the forms regarding:
the calculation of profit tax owed by taxpayers with a turnover of over EUR 50 million. The minimum turnover tax is paid if the profit tax calculated is lower than the minimum turnover tax;
the recovery of the annual tax loss up to 70% (inclusive) of the taxable profits made in the next five consecutive years.
Taxpayers could previously recover the entire loss over a period of seven years, and the minimum turnover tax did not exist. The line regarding the value of the profit tax exemption related to the purchase of cash registers has been eliminated.
[Source: Order of the President of the National Agency for Fiscal Administration No. 206/2025 approved the model, content and instructions for completing forms 101 “Profit tax return” and 101 Fiscal Group “Consolidated profit tax return determined by the tax group”, published in the Official Gazette No. 140 dated 18 February 2025]
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