The table you are looking for
| Before | Now | What it is | How often |
|---|---|---|---|
| D-104 | 150 | Value Added Tax | Monthly |
| D-101 | 101 | Profits — individual | Annual |
| D-101 | 102 | Profits — company | Annual |
| D-101 | 103 | Profits — public entity | Annual |
| D-105 | 104 and 105 | Profits — simplified regime | Quarterly |
| D-105 | 153 | VAT — simplified regime | Quarterly |
| D-125 | 116 | Property income — individual | Monthly |
| D-125 | 117 | Property income — company | Monthly |
| D-149 | 113 and 114 | Movable capital income | Monthly |
| D-162 | 110 and 111 | Capital gains and losses | Monthly |
| D-103 | 137 to 139 | Withholdings on salaries and labour payments | Monthly |
| D-103 | 140 to 142 | Withholdings on remittances abroad | Monthly |
| D-195 | 169 | Corporate tax | Annual |
| D-126 | 175 | Education and culture stamp | Annual |
| D-151 | 270 | Customers, suppliers and expenses without an electronic document | Monthly |
| D-195 | 272 | Inactive company information return | Annual |
The three changes that are not about names
-
The 270 went from annual to monthly
The old D-151 was filed once a year. Its replacement is monthly. If your accountant quoted the work on the old logic, there is a conversation pending there.
-
The VAT return is organised by rate
Form 150 splits VAT by rate and not by economic activity, which changes where the figure comes from. What that means in practice.
-
One old form became several
The D-103 and the D-125 split by who is filing and what for. Picking the wrong one is easy and avoidable: 116 if the property is in your name, 117 if it is in a company's.
Which ones are yours
| If you… | You file |
|---|---|
| Rent out short-term, in your own name | 150 monthly, 116 in months with income |
| Rent out through a company | 150 monthly, 117 in months with income, 169 in January |
| Work independently | 150 monthly, 101 in March |
| Pay commissions to a foreign platform | Also 140 to 142, monthly |
The figures, in the shape each form asks for
The monthly reports come out split the way the current forms expect them — not the way the old ones did.
See how it worksAbout this article. The equivalences come from the tax authority's own list of returns in TRIBU-CR, which replaced the ATV portal in October 2025. Forms change: confirm the current one before filing.
Verified as of 24 September 2026. Tax rules change. This is information, not tax advice.
Sources: Ministry of Finance Current legal texts (Sinalevi)