Domestic Sales & Purchase Reporting (Form D394)
The Romanian Domestic Sales and Purchase Listing (Declaraţie informativă privind livrările/prestările şi achiziţiile efectuate pe teritoriul national – D394) is a mandatory report that captures local sales and purchase transactions, along with other specific details per Romanian reporting requirements. This is a type of transaction control statement report, common in Central Europe.
The D394 is expected to be replaced by the Newley launched Romanian e-invoicing and Romanian eVAT pre-filled returns launched on 1 August 2024.
Read more in our Romanian VAT guide.
Both the EC Sales List (ESL) and the Local Listings (Form D394) are due by the 25th day of the month, similar to the VAT return deadline.
Introduced in January 2014, Form 394 requires the submission of detailed information about domestic VAT transactions alongside the VAT return. Submissions are made online via the e-guvernare platform, though a paper version is still permitted.
Romanian control statement requirements
- A nil submission is required even if there are no transactions.
- B2B and B2C transactions must be included, including those processed via e-cash registers.
- Intracommunity supplies covered in the ESL are excluded.
- Transactions with nil VAT must be declared (effective September 2017).
- Credit notes, invoices under the local reverse charge mechanism, and self-invoices must be reported.
The declaration must also include:
- Tax reporting dates and codes.
- Combined Nomenclature (NC) product codes for reverse charge mechanisms.
- Document references as per the NAFA list.
- Number ranges for specific document types and official document numbering.
General VAT Return Obligations in Romania
Romanian VAT returns are typically filed on a monthly or quarterly basis, depending on the taxpayer’s turnover. These returns must detail all VAT liabilities and input VAT deductions, ensuring accurate reporting of transactions subject to VAT. Additionally, taxpayers are required to meet strict deadlines, adhere to proper invoicing practices, and maintain accurate records to support their filings. Non-compliance can result in penalties or audits.
