Sales journal: checking output VAT

Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime.

Supporting documents

• Issued invoices and correction, delivery or service completion documents.
• Documents supporting VAT treatment and the tax point period.

Completing and checking data

1. Check the company's VAT registration and tax period. Select the period for which you are preparing the VAT return.
   • Fiscal profile
2. Compare issued invoices with the sales register and identify advances, corrections and transactions requiring special treatment.
   • Outgoing in RON
3. For each line, check the tax point date, base, rate, VAT amount and confirmed treatment. For foreign-currency transactions, check the tax exchange rate and equivalent in lei.
4. In double-entry bookkeeping, compare journals with posted entries and VAT accounts. In single-entry bookkeeping, compare them with confirmed documents and tax treatments without requiring double-entry accounts.
5. Continue to D300 and check the rows carrying the transactions. For reportable EU or domestic transactions, also reconcile D390 or D394. Do not assume every journal transaction is automatically covered by every form.
   • D300
   • D390
   • D394

The VAT journal contains verified transactions and treatments for reconciling returns.

Official sources for this activity

Checked on 10 September 2026. Apply the rules for the period and the company's legal form.

• Accounting Law No. 82/1991 — supporting documents and accounting registers
• OMFP No. 2.634/2015 — financial and accounting document rules
• D300 — form and instructions, OPANAF 174/2026
• ANAF — intra-Community goods acquisitions and VAT period changes in 2026
• OPANAF 3604/2015, amended by OPANAF 779/2024 — correction of clerical errors in D300
• OUG 8/2026 — VAT cash accounting threshold and rules
• OPANAF 3775/2024 — Article 5: D300 filing obligation for each tax period
• ANAF — special December deadline, Article 155(2) of the Tax Procedure Code

Related resources

• Accounting app guides
• Tax calculation: the tax base and tax due
• Corporate Income Tax Record Register
• Purchase journal: checking deductible VAT
• e-VAT: checking differences against company records
• Preparing and submitting returns to ANAF
• View Fluxe prices and plans

Practical example

An invoice has a RON 500 net amount and RON 105 VAT, while the correction has a −RON 100 net amount and −RON 21 VAT in this example. The net of these documents is a RON 400 base and RON 84 VAT. Check the sign, period and correction link before reconciling with D300.

Frequently asked questions and solutions

Journal VAT differs from the original invoice or D300.

Check rounding, exchange rate, deductibility, tax point and return row. Correct the treatment or source and reconcile again; do not enter an unsupported adjustment.

There is a special transaction that the Fluxe form does not cover.

Retain documents and reconciled totals, then complete the transaction in the official software for the period. Do not confirm the absence of a transaction you know exists.

The report is prepared. Does that mean the official obligation is fulfilled?

Check the exact result the page provides and the applicable declaration or reporting steps. A calculation, export or local check does not prove official filing and acceptance. Keep the corresponding confirmation or acknowledgement and check the period and company before completing the work.