Deloitte. Order for the approval of the domestic supplies and purchases list (394) regarding transactions carried out on the national territory

In the Official Gazette no. 11 dated 7th January 2016, Order no. 3769/ 2015 was published
governing the reporting of operations carried out on national territory by persons registered
for VAT purposes. It applies starting 1st April 2016 (i.e. for March 2016).

For January and February 2016 the taxable person will submit the form 394 that is currently
in force. Until 25th April taxable persons must submit the new form also for the first two
months of 2016. These forms will replace the statements previously submitted for January
and February 2016.

The main changes brought to the form are the following:

– All the supplies performed on the national territory will be reported, even if the
recipient is not registered for VAT purposes. Also, one should report all the
purchases made on the national territory that are subject to VAT in Romania.

– The following additional information must also be reported:

  • The total value of the tax receipts issued and the total value of the
    purchases made based on a simplified invoice showing the VAT
    identification number of the taxable person;
  • The total amount of self-invoices issued;
  • Transactions with taxable persons applying VAT cash-accounting system;
  • The allocated series and numbers of the invoices, credit notes, canceled and
    self-invoices issued.

– The transactions will be reported by each VAT rate and VAT system applied (normal / VAT cash-accounting system).

– For transactions with grains and technical plants subject to the reverse-charge
mechanism the value of supplies / acquisitions should be reported by each code
from the Combined Nomenclature.

– If one requests for refund the VAT via the VAT return, the nature of the operations
that give rise to the refundable amount must be detailed in the form.

– The domestic supplies and purchases list will be filed even if no transaction took
place in the respective fiscal period.

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