Core Reporting Forms
| Form | Description | Deadline |
|---|---|---|
| D300 | Periodic VAT return | By the 25th of the following month |
| D394 | Control Statement for domestic B2B/B2C transactions | By the 25th of the following month |
| D390 | EC Sales and Purchase List for intra-EU B2B transactions | By the 25th of the following month |
| D406 (SAF-T) | Standard Audit File for Tax (accounting and billing data) | By the last calendar day of the following month |
| Intrastat | Statistical reporting of goods movements (Arrivals/Dispatches) | Monthly, if thresholds are exceeded |
SAF-T (Form D406) Breakdown
Romania’s SAF-T regime, based on OECD standards, includes:
- D406 General: Monthly or quarterly submission of general ledger, invoices, payments, and master data.
- D406 Assets: Annual reporting of fixed assets.
- D406 Inventory: Submitted upon request for inventory movements.
- D406 Banking & Insurance: Submitted on request for financial institutions and insurers.
Penalties apply for late or incorrect submissions, making timely compliance essential.
Non-Resident VAT Reporting (2025 Update)
As of January 2025, non-resident taxpayers registered for VAT in Romania must also comply with SAF-T reporting:
- Focused on simplified billing and transactional data.
- Must submit Form D406 monthly, even without full accounting presence.
- Fiscal representatives are required for non-EU businesses.
E-Invoicing & SPV Portal
- Foreign VAT-registered entities must report B2B, B2C, and B2G invoices to the SPV portal within 5 days of issuance.
- These e-invoices are cross-referenced with VAT returns for compliance.
Romania VAT Reporting Calendar (Monthly)
| Date | Form / Obligation | Description |
|---|---|---|
| By 5th | SPV Portal Upload | Submit e-invoices (B2B/B2C/B2G) issued in previous month |
| By 25th | D300 | Periodic VAT return |
| By 25th | D394 | Domestic transaction report |
| By 25th | D390 | EC Sales and Purchase List |
| By 25th | Intrastat | Goods movement report (if thresholds exceeded) |
| By Last Day | D406 (SAF-T) | Monthly SAF-T submission (residents and non-residents) |
✅ Romania VAT Compliance Checklist
General Setup
- [ ] Register for VAT in Romania (if required)
- [ ] Appoint a fiscal representative (if non-EU based)
- [ ] Set up access to the SPV portal for e-invoicing
Monthly Tasks
- [ ] Generate and submit e-invoices to SPV within 5 days
- [ ] Prepare and file D300 VAT return
- [ ] Compile D394 domestic transaction report
- [ ] Submit D390 EC Sales/Purchase List
- [ ] File Intrastat (if applicable)
- [ ] Submit D406 SAF-T file
Annual / On Request
- [ ] Submit D406 Assets file (annually)
- [ ] Submit D406 Inventory file (on request)
- [ ] Submit D406 Banking/Insurance file (if applicable)
Sources
- SAF-T in Romania: Declaration, Requirements & Deadlines – VATupdate
- New SAF-T Reporting Obligations for Non-Resident VAT Taxpayers in Romania: What You Need to Know – VATupdate
- Overview of Romania’s SAF-T Declaration Requirements and Compliance – VATupdate
- Mandatory Submission for SAF-T for Non-Established Businesses – VATupdate
- Romania SAF-T declaration – VATupdate
