Domestic Sales & Purchase Reporting (Form D394)
The Romanian Domestic Sales and Purchase Listing (Declaraţie informativă privind livrările/prestările şi achiziţiile efectuate pe teritoriul national – D394) is a mandatory report that captures local sales and purchase transactions, along with other specific details per Romanian reporting requirements. This is a type of transaction control statement report, common in Central Europe.
The D394 is expected to be replaced by the Newley launched Romanian e-invoicing and Romanian eVAT pre-filled returns launched on 1 August 2024.
Read more in our Romanian VAT guide.
Both the EC Sales List (ESL) and the Local Listings (Form D394) are due by the 25th day of the month, similar to the VAT return deadline.
Introduced in January 2014, Form 394 requires the submission of detailed information about domestic VAT transactions alongside the VAT return. Submissions are made online via the e-guvernare platform, though a paper version is…