Taxand Romania discusses amendments to Order no. 3.769/2015 regarding declaration of supplies/deliveries and acquisitions carried out on the national territory by VAT registered persons and for approval of the model and content of the informative statement regarding supplies/deliveries and acquisitions carried out on the national territory by the VAT registered persons.

 

Order no. 2.264/2016 published in the Official Gazette no. 578 of 29 July 2016.

The Order provides for the following amendments:

 

  • The provisions of the Order (new 394 Form) apply for operations carried out on the national territory, as follows:
  1. For the period 1 July 2016 – 30 September 2016, only for operations carried out with taxable persons registered for VAT purposes in Romania and by filling in the information in sections A – C of appendix no. 1
  2. Starting with 1 October 2016, the form should be completed in full for all operations carried out on the national territory
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Taxand's Take

It is important to note that the deadline for the submission of 394 Form has been amended, the new submission deadline (starting with 394 Form for July 2016) is the 30th of the month following the end of the corresponding reporting period (month, quarter, etc.)

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Article tags

Indirect Tax | Romania

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