VAT reporting & E-Invoicing obligations

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)