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Key takeaways
- Invoice must be issued to the company tax ID (not to an individual)
- Some categories need supporting documents (fuel, lodging, travel)
- VAT on cars and fuel is 50% deductible (with exceptions under the Romanian Tax Code)
- Purchases used for non-deductible activities (VAT-exempt without deduction right) → non-deductible VAT
What the purchases journal is
The purchases journal is the Romanian register listing chronologically every supplier invoice received in a fiscal month. Contains: supplier invoice number, date, supplier tax ID, name, base per VAT rate, deductible VAT, total. Source for deductible VAT reported in D300 (lines 20-30) and per-supplier detail in D394 (Section D).
Critical deductibility rules
Invoice must be issued to the company tax ID (not to an individual)
Some categories need supporting documents (fuel, lodging, travel)
VAT on cars and fuel is 50% deductible (with exceptions under the Romanian Tax Code)
Purchases used for non-deductible activities (VAT-exempt without deduction right) → non-deductible VAT
How it is produced
Saga C / Saga Soft → *Reports → Purchases journal* (with separate columns for deductible, non-deductible, pro-rata VAT)
SmartBill → *Reports → Purchases journal*
Oblio → *Accounting → Purchases journal*
WinMentor → accounting module
Common issues
1. „Supplier invoices not yet reached the accountant” — in companies with multiple work points, invoices sit in emails / paper until month-end. Solution: centralised supplier capture portal with automatic tax-ID validation.
2. „Invoice received but VAT deducted in the wrong month” — VAT is deducted in the month of invoice receipt, NOT the month of issue. This error creates D300 vs trial-balance discrepancies.
3. „Invoices from non-VAT suppliers entered with VAT” — the system must auto-detect whether a supplier is VAT-registered (tax-ID validation via SPV/ANAF).
4. „Intra-EU acquisitions not reverse-charged” — intra-EU VAT must be booked SIMULTANEOUSLY as deductible and collected (D300 lines 5-6 and 24-25). Missing it from the purchases journal = wrong D300.
How Azuvio helps
Azuvio centralises supplier intake across all channels: RO e-Factura, email, supplier portal, EDI (INVOIC), manual upload. It auto-validates tax ID, VAT rate, amount and pushes the validated invoice into your accounting tool (Saga, SmartBill, Oblio, WinMentor). The accountant sees in the purchases journal every invoice received, fully validated, without digging through emails.
Frequently asked
- Which month do I deduct invoice VAT in?
- The month of invoice receipt, NOT issue. Exception: invoices received in the first week of the following month but dated the prior month can be booked in the prior month if the fiscal period is not yet closed.
- Can I deduct VAT on a cash receipt?
- Yes, but only for purchases under €100 (VAT included) and only if the receipt contains the company tax ID and the mention 'simplified invoice'. Otherwise a full invoice is required.
- How do I verify a supplier is VAT-registered?
- Via SPV-ANAF (VAT registration check) or API services that automate the check. Azuvio runs this validation on every invoice received.
- Does Azuvio keep my purchases journal?
- No. The journal stays in your accounting tool (Saga, SmartBill, Oblio). Azuvio feeds that journal with every received invoice, auto-validated, so no invoice is lost and no VAT is missed.
Related terms
- Sales journal (Romania) — Mandatory accounting register listing every issued invoice chronologically, with VAT base and output VAT — the primary source for D300 and D394.
- VAT return (D300) — The Romanian return (form 300) where VAT payers report output VAT, input VAT and the resulting VAT payable or refundable.
- Declaration 394 (D394, Romania) — Romanian recapitulative informational declaration of domestic supplies/acquisitions, filed monthly by VAT payers to ANAF.
- NIR / Goods Receipt Note (GRN) — Internal document confirming the physical receipt of goods in the warehouse — the pivot between supplier delivery note and invoice.
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