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Category: Financiar · Acronym: D390
Declaration 390 (D390 – EC Sales/Purchase List, Romania)
Quick answer: Monthly recapitulative statement of intra-EU supplies, acquisitions and services between VAT-registered persons, filed to ANAF via SPV and feeding the EU VIES system.
Key takeaways
- Operation code: L (intra-EU supplies of goods), A (acquisitions), P (services supplied), S (services received), T (triangular)
- The partner's VAT number from the member state (country prefix + number, e.g. DE, FR, IT)
- Taxable base per partner and operation type
What D390 is
Declaration 390 (D390) is the Romanian recapitulative statement of intra-EU supplies of goods, intra-EU acquisitions, services supplied and received, and triangular operations. It is filed monthly, by the 25th of the following month, via SPV, only for months with intra-EU activity. Its purpose: let EU tax authorities cross-check transactions through VIES (VAT Information Exchange System).
Who files D390
Any VAT-registered person performing intra-EU operations with partners holding a valid VAT number in another EU member state. If a month has no intra-EU transactions, you do not file D390 for that month (unlike D300, which is filed even on zero).
What D390 contains
Operation code: L (intra-EU supplies of goods), A (acquisitions), P (services supplied), S (services received), T (triangular)
The partner's VAT number from the member state (country prefix + number, e.g. DE, FR, IT)
Taxable base per partner and operation type
Relationship with VIES and D300 / D394
D390 values must match the intra-EU lines in D300 (VAT return) and do not overlap with D394 (strictly domestic). Each partner's VAT number must be valid in VIES on the operation date — an invalid number leads to rejected deduction and clarification requests.
Common mistakes
1. „Used an outdated VAT number” — the partner changed/lost their number and the VIES check fails. Validate before each intra-EU invoice.
2. „Included B2C transactions” — D390 is B2B only, between VAT payers. Sales to end consumers (OSS/IOSS) do not belong here.
3. „Forgot triangular operations” — code T has special rules and is frequently omitted.
How Azuvio helps
Azuvio is not accounting software and does not generate D390 — the declaration stays in the accounting tool (Saga, WinMentor, SmartBill, Oblio) or your ERP. What Azuvio does, as an operational layer wired into accounting and ERP: validates the partner's VAT number in VIES at order time, tags intra-EU operations correctly (L/A/P/S/T), and delivers invoices with pre-verified partners into the accounting tool. So when the accountant runs D390, there are no invalid VIES numbers to clean up and no re-filing.
Frequently asked
- What is declaration 390?
- D390 is the Romanian monthly recapitulative statement of intra-EU operations (supplies, acquisitions, services) between VAT-registered persons across EU member states. It is filed via SPV and feeds the VIES system for cross-country checks.
- Who files D390?
- Any VAT-registered person that performed intra-EU B2B operations in the given month. If there were no intra-EU transactions, no D390 is filed for that month.
- What is reported in D390?
- Per EU partner and operation type (code L/A/P/S/T): the partner's VAT number and the taxable base. Actual VAT is not reported (reverse-charge applies).
- What is the D390 deadline?
- The 25th of the following month, but only for months with intra-EU operations. Late or missed filing incurs an administrative fine.
- What's the difference between D390 and D394?
- D390 covers intra-EU transactions (partners in other EU states, checked in VIES). D394 covers domestic transactions between Romanian VAT payers. They are distinct and do not overlap.
- Does Azuvio generate D390?
- No. Azuvio is not accounting software. D390 stays in the accounting tool or ERP. Azuvio connects to them and validates VAT numbers in VIES at source, so the data reaching the declaration is correct first time.
Related terms
- Declaration 394 (D394, Romania) — Romanian recapitulative informational declaration of domestic supplies/acquisitions, filed monthly by VAT payers to ANAF.
- VAT return (D300, Romania) — Monthly/quarterly Romanian VAT return reporting output VAT, input VAT and the net payable or refundable amount to ANAF.
- SPV (Romanian ANAF Private Virtual Space) — Official ANAF portal through which taxpayers file returns, receive notifications and submit e-Invoice, e-Transport, SAF-T D406.
- e-Factura (RO_CIUS) — Romanian electronic invoice in XML UBL 2.1, mandatory B2B and B2G via the ANAF SPV portal.
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