When is D101 for financial year 2025 due?
The 25 June deadline is not the Fiscal Code one, but a temporarily extended term. 2025 is the last financial year it applies to.
Short answer
- For financial year 2025, D101 is due by 25 June 2026.
- The extended term comes from the period in which OUG 153/2020 applied, its final year being 2025.
- The general Fiscal Code term for the annual profit tax return is 25 March of the following year.
- Taxpayers with a modified fiscal year file by the 25th of the third month inclusive from that year's close.
- D101 is filed through electronic remote transmission, via the Virtual Private Space.
Why 25 June and not 25 March
OUG 153/2020 introduced bonuses for maintaining or increasing own capital and, while it applied, moved the annual profit tax return deadline to 25 June. Financial year 2025 is the last one covered.
Consequently the 25 June term must not be assumed for later years: for financial year 2026 the general Fiscal Code term applies again.
Who files D101
- Legal entities paying profit tax, regardless of size.
- Exception: taxpayers whose accounting rules are issued by the National Bank or ASF stay on 25 March 2026 — the OUG 153/2020 derogation does not cover them.
- Micro-companies that switched to profit tax during the year, for the period in which they owed it.
- Taxpayers with a modified fiscal year, with the term computed from their own year's close.
Common mistakes
- Treating the 25 June term as permanent, although it comes from a time-limited provision.
- Confusing D101 with D100, the return on payment obligations to the state budget.
- Deferring the filing until after the annual accounts are closed, although the two have different deadlines.
How 4conta helps
4conta tracks the fiscal year applicable to each company — calendar or modified — and derives the D101 deadline from it, instead of showing one fixed date that only fits the majority.