Romanian Form D394: Mandatory Domestic Sales & Purchase Reporting and Upcoming E-Invoicing Transition

Type: Legislation

Effective Date: August 1, 2024

The Romanian Domestic Sales and Purchase Listing (Form D394) is a mandatory report for local sales and purchase transactions, submitted alongside the VAT return via the e-guvernare platform. From August 1, 2024, it is expected to be replaced by Romanian e-invoicing and eVAT pre-filled returns. Businesses must report B2B and B2C transactions, including e-cash register sales, credit notes, and reverse charge invoices, with a nil submission required even in the absence of transactions. VAT returns in Romania are filed monthly or quarterly, depending on turnover, and must meet strict record-keeping and compliance obligations. Failure to comply may lead to penalties or audits.

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