← Back to glossary Category: Financiar · Acronym: D300 VAT return (D300) Quick answer: The Romanian return (form 300) where VAT payers report output VAT, input VAT and the resulting VAT payable or refundable. Key takeawaysWhat the VAT return (D300) isWhen it's filed What the VAT return (D300) is The VAT return (form 300) is the periodic return where a VAT-paying company reports output VAT (on sales) and input VAT (on purchases), yielding VAT payable or refundable for the period. When it's filed Monthly or quarterly, by the 25th of the following month, electronically via SPV. How Azuvio helps Azuvio keeps sales and purchase journals current in real time from real documents and checks partners' VAT status, so the return's base is clean before the accountant files D300. Frequently askedWhat's the difference between D300 and D394?D300 (VAT return) computes VAT payable/refundable for the period; D394 is an anti-fraud informative return detailing transactions between partners. They must reconcile. Where Azuvio fitsConformitate fiscală ANAFSoftware OMSBusiness Intelligence Related termsD394 (informative return) — The Romanian informative return on domestic supplies and acquisitions between taxable persons, used by ANAF for anti-fraud cross-checks.VAT register (VAT number check) — ANAF's public registers to check whether a partner is VAT-registered, on cash-VAT, or fiscally inactive, searchable by tax ID.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. Last updated: 2026-07-17