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Category: Financiar · Acronym: D394
Declaration 394 (D394, Romania)
Quick answer: Romanian recapitulative informational declaration of domestic supplies/acquisitions, filed monthly by VAT payers to ANAF.
Key takeaways
- All VAT-registered taxpayers in Romania (monthly or quarterly)
- Including micro-companies that are VAT-registered
- Not required from: non-VAT payers, individuals, public institutions outside VAT
What Declaration 394 is
Declaration 394 (D394) is the Romanian recapitulative informational declaration of supplies and acquisitions performed on national territory between VAT-registered persons. It is filed monthly (by the 30th of the following month) through SPV and allows ANAF to run an automatic cross-check between what the supplier declares and what the buyer declares.
Who files D394
All VAT-registered taxpayers in Romania (monthly or quarterly)
Including micro-companies that are VAT-registered
Not required from: non-VAT payers, individuals, public institutions outside VAT
What D394 contains
Section C: B2B sales to partners with a tax ID
Section D: B2B purchases from partners with a tax ID
Section E: cash supplies/acquisitions (cash registers)
Section F: adjustment, reverse and credit invoices
For each partner: tax ID, taxable base, VAT amount, number of invoices
Relationship with e-Factura
Starting 2024, ANAF uses RO e-Factura data to pre-populate D394. Practically, if all B2B invoices are sent through RO e-Factura, ANAF builds D394 automatically — the operator only verifies and validates. For high volumes (>500 invoices/month), this cuts D394 prep time from 8-16 hours/month to 30 minutes.
Deadlines and penalties
Filing deadline: day 30 of the month following the reporting period
Failure to file: fine €2,500-€2,800 for legal entities
Incorrect data / partner mismatches: trigger tax inspections and clarification requests
Discrepancies over €200 between supplier and buyer → tax inspection almost guaranteed
How D394 is generated
1. The ERP / accounting system extracts every invoice issued and received in the period
2. Groups them per partner (tax ID) with total base + VAT
3. Generates the XML file per the ANAF schema
4. The operator signs it with a qualified digital certificate
5. Submits via SPV → SPV returns a receipt with the registration number
Common mistakes
1. „D394 = VAT journal” — false. The journal is internal; D394 is an external declaration to ANAF with a fixed XML structure.
2. „If I filed D300, I don't have to file D394” — false. D300 (VAT return) and D394 (recapitulative) are complementary, not alternatives.
3. „ANAF pre-population is perfect” — false. Pre-population only covers invoices sent through e-Factura; cash receipts (Section E) and pre-2024 invoices must still be entered manually.
4. „I can report rounded values” — false. ANAF cross-checks to the cent.
Frequently asked
- What is Declaration 394?
- Declaration 394 (D394) is the Romanian recapitulative informational declaration of domestic supplies and acquisitions between VAT-registered persons. It lets ANAF automatically cross-check what the supplier declares against what the buyer declares.
- Who files Declaration 394?
- All VAT-registered taxpayers in Romania (monthly or quarterly), including VAT-registered micro-companies. Non-VAT payers, individuals and public institutions outside VAT do not file it.
- What does Declaration 394 contain?
- Section C (B2B sales to partners with a tax ID), Section D (B2B purchases), Section E (cash transactions / cash registers) and Section F (adjustment, reverse and credit invoices). For each partner it reports tax ID, taxable base, VAT amount and number of invoices.
- What is the D394 filing deadline?
- The 30th of the month following the reporting period. Failure to file attracts a fine of roughly €2,500-€2,800 for legal entities.
- What's the difference between D300 and D394?
- D300 is the actual VAT return (collected vs deductible VAT, balance to pay/recover). D394 is the recapitulative informational declaration per partner. Both are filed monthly and are complementary.
- Do I have to file D394 if all my invoices go through e-Factura?
- Yes. e-Factura is the way individual invoices are transmitted; D394 is the monthly aggregated recapitulative declaration. ANAF uses e-Factura data for pre-population, but the declaration itself remains mandatory.
- How does Azuvio help with D394?
- Azuvio automatically extracts data from your ERP (including SmartBill, Oblio, Saga, WinMentor) and from e-Factura, groups it per tax ID, runs cross-check validations with partners, and generates the XML ready to sign and submit via SPV.
Related terms
- e-Factura (RO_CIUS) — Romanian electronic invoice in XML UBL 2.1, mandatory B2B and B2G via the ANAF SPV portal.
- SPV (Virtual Private Space) — ANAF's online portal where individuals and companies deal with the Romanian tax authority electronically: filings, e-invoicing, payments, notices.
- NIR / Goods Receipt Note (GRN) — Internal document confirming the physical receipt of goods in the warehouse — the pivot between supplier delivery note and invoice.
- UIT code (Unique Transport Registration Code) — Unique code issued by Romania's ANAF through SPV for every shipment declared in RO e-Transport, valid for the duration of the goods movement.
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