| Resident Companies | Non-Resident Companies |
|---|---|
| 300 Form (VAT Return) | 300 Form (VAT Return) |
| 394 Form (recapitulative statement) | 394 Form (recapitulative statement) |
| 390 Form (EC Sales and purchase list) | 390 Form (EC Sales and purchase list) |
| 094 Form (annual return) only filled by quarterly taxpayers | 094 Form (annual return) only filled by quarterly |
| SAF-T D406 (phased implementation since 2022) | SAF-T D406 (from January 2025) |
| E-reporting (from January 2024) | E-reporting (from January 2024) |
| E-transport (from July 2024) | E-transport (from July 2024) |
| E-invoicing B2B (from July 2024) | |
| E-invoicing B2C (from January 2025) | |
394 Form (recapitulative statement)
Latest Posts in "Romania"
- Cash Register and POS Obligations for Occasional Cash Receipts: Legal Requirements and Tax Risks
- Romania Launches Blockchain Fiscal Receipt System to Boost Tax Transparency and Combat Fraud
- EU Rejects Romania’s Request for VAT Reverse Charge on Fruit and Vegetables
- Romania 2026: Cash Register Exemptions and Mandatory Receipt Rules for Businesses
- SAF-T Submission under ANAF Order 407/2025: Key Obligations, Deadlines, and Impact on Companies
