← Back to glossary Category: Financiar · Acronym: D394 D394 (informative return) Quick answer: The Romanian informative return on domestic supplies and acquisitions between taxable persons, used by ANAF for anti-fraud cross-checks. Key takeawaysWhat D394 isWhy it's sensitive What D394 is D394 is the informative return where VAT-paying companies report domestic supplies and acquisitions to/from other payers and non-payers. ANAF uses it to cross-check partners for fraud. Why it's sensitive ANAF compares your D394 with your partners'. Mismatches trigger notices and potential audits. How Azuvio helps Azuvio builds D394 data from the operational invoice journal and cross-checks it against e-Factura — flagging discrepancies before filing. Frequently askedWhat is reported in D394?Domestic supplies and acquisitions between operators (VAT payers and non-payers). It's an anti-fraud informative return. Where Azuvio fitsConformitate fiscală ANAFSoftware OMSBusiness Intelligence Related termse-Factura (RO e-Invoice) — Romania's national e-invoicing system: invoices as XML (UBL 2.1 / CIUS-RO) sent and validated through the ANAF SPV portal, mandatory B2B and B2C.SAF-T (D406 return) — A standardized XML file (Standard Audit File for Tax) filed to ANAF via the D406 return, containing the period's full accounting transactions.VAT return (D300) — The Romanian return (form 300) where VAT payers report output VAT, input VAT and the resulting VAT payable or refundable. Last updated: 2026-07-06