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The amendment of the ANAF’s President Order regarding the declaration of services and acquisitions by the persons registered for VAT purposes

The Order for amending the Order of the President of ANAF no. 3.769 / 2015 regarding the declaration of deliveries/services and acquisitions made on national territory by persons registered for VAT purposes and for approving the model and content of the informative declaration on supplies/services and acquisitions made on national territory by persons registered for VAT purposes was adopted.

The declaration (form D394) is completed and submitted by the taxable persons registered for VAT purposes in Romania, according to art. 316 of Law no. 227/2015 on the Fiscal Code for deliveries of goods/services taxable in Romania for which the person obliged to pay the tax is the supplier/provider. The declaration is submitted for any taxable operation in Romania for which an invoice is issued, including for advances, as well as for the operations to which the VAT collection system applies.

The declaration must be submitted to the competent tax authority by the 30th of the month following the end of the reporting period and must contain the invoices that were issued during the reporting period, including those that marked „reverse charge” or „VAT on collection”, regardless of the date on which the VAT exigibility occurs.

The declaration shall also include the total amount of the simplified invoices and tax receipts which meet the conditions of a simplified invoice, if they have entered the registration code for VAT purposes of the beneficiary.