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Key takeaways
- Source for output VAT reported in D300 (lines 1-15)
- Source for per-partner detail in D394 (Section C)
- Source for SAF-T (D406) — standard audit file
- Retained for 10 years, produced on demand in any tax audit
What the sales journal is
The sales journal is the Romanian accounting register listing, in chronological order, every invoice issued in a fiscal month: B2B, B2C, intra-EU, export. Regulated by OMFP 2634/2015. Contains: invoice number, date, customer tax ID, customer name, base amount (split by VAT rate 19% / 9% / 5% / 0%), output VAT, total.
Why it is mandatory
Source for output VAT reported in D300 (lines 1-15)
Source for per-partner detail in D394 (Section C)
Source for SAF-T (D406) — standard audit file
Retained for 10 years, produced on demand in any tax audit
How it is produced
Saga C / Saga Soft → *Reports → Sales journal* (PDF/Excel, filterable by period, VAT rate, customer type)
SmartBill → *Reports → Sales journal* (Excel export)
Oblio → *Accounting reports → Sales journal*
WinMentor / NexusERP → accounting module, month-end run
Common issues
1. „Invoices issued in a tool other than the accounting one” — if invoices are issued in OMS / WMS / e-commerce but accounting runs in Saga, without auto-integration the journal stays incomplete. The accountant finds out on day 24 and manually enters 6-10 hours of data.
2. „Credit notes with the wrong date” — a credit note dated in the current month for an invoice from a prior month must appear in the current month's journal with a negative value, NOT modify the prior month's journal (already filed in D300).
3. „Marketplaces issuing invoices under their tax ID” — eMAG, Amazon, Glovo invoice the end customer; you invoice the marketplace. Many companies forget the second invoice.
How Azuvio helps
Azuvio does not replace the sales journal in Saga / SmartBill. Azuvio pushes every invoice generated in OMS, WMS, e-commerce or EDI into your accounting tool. The journal stays complete and up to date, with no manual entry, no missing invoices, no day-24 surprises.
Frequently asked
- What's the difference between sales journal and receipts register?
- The sales journal records **invoices issued** (VAT due on issue). The receipts register records **payments actually received** (VAT-on-cash regime — optional under €450k turnover).
- Can I keep the sales journal in Excel?
- Technically yes, but risky: no auto XML for D300/D394, no VAT-rate validation, no SAF-T. Under 50 invoices/month feasible; above that, any ERP / accounting tool is safer.
- Does the sales journal need to be signed?
- Yes, monthly by the administrator or accounting officer after period close. The electronic version (XML SAF-T) is valid when generated from an ERP with an audit trail.
- How does Azuvio help with the journal?
- Azuvio ensures every invoice issued in your operational systems (OMS, WMS, EDI, e-commerce) flows automatically into your accounting tool (Saga, SmartBill, Oblio etc.), so the sales journal is complete without manual entry.
Related terms
- Purchases journal (Romania) — Mandatory Romanian accounting register listing every supplier invoice received, with deductible VAT — the primary source for recoverable VAT through D300.
- 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.
- General journal (Romania) — Mandatory Romanian accounting register listing every economic transaction chronologically — the foundation of double-entry bookkeeping.
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