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Category: Financiar · Acronym: D112
Declaration 112 (D112 – social contributions, Romania)
Quick answer: Monthly Romanian return of social contributions, income tax and the nominal record of insured persons, filed to ANAF via SPV.
Key takeaways
- Employer section: total contributions and tax due
- Annex 1.1 (Insured): nominal record per employee (personal ID, days worked, calculation base, individual contributions)
- Annex 1.2: co-insured persons and special situations
What D112 is
Declaration 112 (D112) is the Romanian return of payment obligations for social contributions, income tax and the nominal record of insured persons. Through it, employers report monthly to ANAF: CAS (pension), CASS (health), CAM (labour insurance contribution) and salary income tax, together with a per-employee nominal record (days worked, leave, benefits).
Who files D112
All employers and entities paying salary-type or assimilated income: companies, sole traders with staff, NGOs, institutions. Filed monthly (or quarterly for certain categories), by the 25th of the following month, via SPV, signed with a qualified digital certificate.
What D112 contains
Employer section: total contributions and tax due
Annex 1.1 (Insured): nominal record per employee (personal ID, days worked, calculation base, individual contributions)
Annex 1.2: co-insured persons and special situations
Checking the declaration status
After filing, you can check the D112 status in SPV (accepted/rejected receipt). A rejected return (validation errors on IDs, amounts, codes) must be corrected and re-filed before the deadline to avoid surcharges.
Important: D112 belongs to payroll / HR
D112 is computed and generated in payroll and accounting software (e.g. the Salaries module in WinMentor, Saga, dedicated HR apps). Its inputs come from timesheets, contracts and benefits — the HR and payroll domain.
How Azuvio helps
Azuvio is not accounting software and has no payroll or HR module — therefore it does NOT generate D112. This declaration stays entirely in your payroll/accounting software. Azuvio's role is strictly operational: it unifies sales, order, stock and invoicing flows and pushes them clean into accounting/ERP. D112 (payroll, contributions) is out of Azuvio's scope — an intentional boundary, not a gap.
Frequently asked
- What is declaration 112?
- D112 is the Romanian monthly return through which employers report social contributions (CAS, CASS, CAM), salary income tax and the nominal record of insured persons to ANAF. It is filed via SPV.
- Who files D112?
- All employers and payers of salary or assimilated income: companies, sole traders with staff, NGOs, institutions. The deadline is the 25th of the following month (monthly, or quarterly for some categories).
- What does D112 contain?
- The employer section (total contributions and tax due) and the nominal record per employee (personal ID, days worked, calculation base, individual contributions, benefits).
- How do I check the D112 status?
- In the ANAF SPV portal, under messages/receipts: each filed D112 gets a receipt marked „accepted” or „rejected with errors”, which you download and keep as proof.
- Does Azuvio generate D112?
- No. Azuvio is not accounting software and has no payroll or HR module. D112 stays in your payroll/accounting software. Azuvio handles operations only (orders, stock, invoicing) and connects to accounting/ERP.
Related terms
- VAT return (D300, Romania) — Monthly/quarterly Romanian VAT return reporting output VAT, input VAT and the net payable or refundable amount to ANAF.
- Declaration 394 (D394, Romania) — Romanian recapitulative informational declaration of domestic supplies/acquisitions, filed monthly by VAT payers to ANAF.
- SPV (Romanian ANAF Private Virtual Space) — Official ANAF portal through which taxpayers file returns, receive notifications and submit e-Invoice, e-Transport, SAF-T D406.
- Trial balance (Romania) — Monthly accounting summary that confirms debits equal credits and feeds every Romanian tax filing (D300, D394, D112, SAF-T).
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