Automated D394 from Saga: Eliminate 'Unregistered Partner' Errors and Tax Authority Penalties
The D394 is the statutory report that keeps accountants awake: any VAT ID mismatch leads to fines. See how an operational layer cleanses data before it hits Saga ERP.
Ionut Mihaescu - Full Stack Developer Azuvio · 2026-05-04 · 7 min · ERP & Integrations
D394 - The Statutory Report with the Highest Penalty Risk for SMEs
D394 (The informational declaration regarding domestic supplies and acquisitions) is a monthly mandatory filing for VAT-registered entities in Romania. Penalties for erroneous data can reach up to 5,000 RON per declaration, as ANAF (the Romanian tax authority) cross-references your D394 against your partners' filings - any mismatch triggers an audit.
Where Typical Errors Originate
In Saga, the D394 is generated from entered invoices. Errors stem from upstream data quality:
Incorrect VAT ID - the operator mistyped a character
Partner not registered in VIES - invoicing B2B intra-community transactions without validation
Product Code ≠ Tax Code - 9% VAT applied to a 19% VAT product
Unlinked Credit Notes - appearing twice in the D394 report
SPV e-Invoice not pushed - B2B invoices after July 1st, 2024, missing the mandatory XML
The Solution: Validation at Source, Not at Declaration
Azuvio for Saga validates data before the invoice is even generated:
1. Auto-validated VAT ID upon entry via ANAF API (e-Factura registry)
2. Automatic VIES check for intra-community partners
3. VAT pulled from PIM - each product has the correct rate, no manual typing required
4. Credit notes are linked to the original invoice (technical attribute)
5. XML SPV automatically generated and pushed to the tax authority, with error retries
Exporting to Saga
When the invoice reaches Saga via XML/CSV import from Azuvio, all fiscal fields are already correct. The accountant no longer works as a detective, they work as an accountant.
Measurable Results
A distributor handling 800 invoices/month reduced their D394 errors from 40-60 per month to 0-3 errors after connecting Azuvio to Saga. Time-to-D394 completion: from 3 days of manual verification to just 2 hours.
The Accountant's Workflow
The accountant opens Saga, runs the D394 (existing function), and exports the XML to the SPV. Exactly as they did before. The only difference is that the data is now clean.
Conclusion
The D394 isn't fixed at the end of the month. It's fixed at the source, when the invoice is created. See also the Saga connector, SAF-T D406, and e-Factura.