Recapitulative Declaration D390 VIES

The page groups intra-Community transactions supported by Fluxe for persons registered for VAT under Article 316 or Article 317. Each row links the transaction type to the EU partner, VAT number, tax base in lei and source document.

Information tracked on the page

The month follows the tax point. D390 is submitted for months with reportable transactions, not as an empty form for every month.

Taxable amount by code = sum of confirmed source taxable amounts in lei for that code. Total taxable amount = L amount + A amount + P amount + S amount; this is not VAT payable.

Check the partner's code in VIES and keep the verification result with the document.

D390 retains the deadline of the 25th of the following month, extended to the first working day where applicable. For November transactions, the deadline is 29 December 2025 and 28 December 2026 respectively. The special 21 December rule does not apply to this information return.

D390 reports intra-Community operations under Article 325. File monthly by the 25th, inclusive, of the month following the tax point, only for months with reportable operations, even if D300 is quarterly.

Separately identify supplies and acquisitions of goods, and supplies and acquisitions of services. Check VAT code validity and operation documents; a VIES result alone does not justify every exemption.

Supporting documents

• The VAT registration decision, registered tax obligations, VAT period and special code documents where applicable.
• Purchase/sales invoices and credit notes, contracts, goods receipts, delivery notes and evidence of services supplied.
• Evidence of the tax point, payments relevant to VAT cash accounting, tax exchange rate and deduction rights.
• For EU operations: checked VAT codes, transport and delivery documents, operation nature and evidence of the place of supply.
• VAT journals, double-entry VAT account ledgers, previous returns, carried-forward balances and submission receipts.

Completing and checking data

1. In Tax profile, check VAT registration and period. If you have an intra-Community goods acquisition taxable in Romania and were a quarterly filer, check the period change and D700 notification within 5 working days of the end of the tax-point month; a services acquisition alone does not trigger this rule.
   • Tax profile and registered obligations
   • D700
2. Upload documents, then in Validation compare the original with the date, currency, partner, taxable base, VAT and tax treatment. Confirm only supported details; for credit notes, keep the sign and link to the original invoice.
   • Add documents
   • Document validation
3. Open the Purchase journal and Sales journal for the tax period. Trace differences to the document and, in double-entry bookkeeping, to the posted 4426/4427 entry. Do not add an amount directly to the return to conceal a missing source.
   • Purchase journal
   • Sales journal
   • Trial balance
4. In D390, confirm each operation’s Tax point date, country, partner VAT code, L/A/P/S type and taxable base in lei against supporting documents. For triangular transactions T, transfers, call-off stock and amendments, complete the whole case in ANAF software.
   • Open this return’s form
5. Reconcile totals with documents and related returns across comparable categories and periods. Explain differences in period, tax point and reporting scope; do not force equal totals covering different operations.
   • D300
   • D390
   • D394
6. Generate the version after actual checks and confirmations. Download the file, complete situations needing additional information in ANAF software and validate it fully. Sign and submit only the final version; keep the receipt and its link to that version.
   • Open this return’s form

You have checked documents, tax point, classification, exchange rate and totals. The supporting file/file was completed and validated in official software, and the receipt and submitted version are archived. For D300, also keep filing evidence linked to the exact version.

Completing and checking the form in Fluxe

1. Confirm the company's registration under Article 316 or 317 and the existence of transactions covered by Article 325.
2. In Confirm source, choose Add confirmation and select Source document. Check the partner's code in VIES and compare the country, code and name with the document.
3. Choose Official D390 code — L, A, P or S — and confirm goods/services type, tax point and the exchange rate used for the taxable amount in lei. Retain confirmation only after these checks.
4. For an issued L/P invoice, complete Tax chargeability date and the supporting document references. Confirm that the tax becomes chargeable on the invoice date, check the base and saved tax exchange rate, then confirm the classification: for goods, substantiate the exemption and transport to another Member State; for services, check the B2B rule, the recipient's establishment in another EU Member State and the absence of an exemption in the state where the service is taxable. Replace older confirmations that do not retain this evidence before generating a new return; the history is preserved.
5. Reconcile totals by code and partner with VAT journals, D300 and accounting records.
6. In Generate XML, choose Reporting month and enter the declarant's surname, first name and role. Confirm all transactions for the month, the absence of call-off stock and that this is an initial return only if those statements are true.
7. Use Generate and validate D390 XML, check the Register rows and download the version from History. The file has not been filed: you must check it and submit it through the ANAF service.

Validation and filing

1. Download Soft A or Soft J D390 valid for the reporting month and check the last update date on the ANAF page.
2. Import or enter the data, run the official validation and resolve relevant errors and warnings.
3. Compare the final totals in D390 with the reconciled position in Fluxe and related declarations.
4. Sign with the registered qualified certificate and submit through the service specified by ANAF.
5. Download the acknowledgment, check acceptance and archive the submitted file, validation report and evidence.

What to check before submission

Prepare only operations with codes L, A, P and S in Fluxe. For issued L/P invoices, individual tax confirmation covers positive operations with tax chargeability on the invoice date. For issued credit notes, other chargeability dates, T/R, call-off stock, transfers not recorded in Fluxe and amended returns, complete the entire case in the official software.

Legal basis and verification date

Article 325 of the Tax Code and OPANAF No. 705/2020 for the D390 VIES form and instructions.

Legislative reference: 13 October 2026. Before a later filing, check the software version, instructions and deadline applicable to the period again.

Official sources

• Official ANAF page for D390 VIES
• ANAF President Order No. 705/2020 and D390 instructions
• The European Commission's official VIES service
• D390 — operations, tax point and corrections, OPANAF 705/2020
• ANAF — intra-Community goods acquisitions and VAT period changes in 2026
• D300 — form and instructions, OPANAF 174/2026
• ANAF — D390 retains its own December deadline

Related resources

• Accounting
• D300 VAT return
• Intrastat Statistical Declaration
• Preparing and submitting returns to ANAF

Practical example

In one month, you have two eligible transactions with the same EU partner. Check the VAT ID, transaction types, tax point and values and compare with the journal and D300. If the transactions differ in nature, do not arbitrarily group them under one type merely because the partner is the same.

Frequently asked questions and solutions

An invoice is recorded twice

Compare the issuer, number, date and original. Keep the correct document and remove the duplicate before posting; for an already posted entry, use the permitted correction/reversal. Recalculate journals and check whether the filed return needs correction.

• Document validation
• Posted and reversed

VAT or the period differs from the original invoice

Check the tax point, rate valid for the operation, exchange rate and deduction rights. Do not automatically apply the current rate to a credit note or historical operation. For a business not VAT-registered, do not delete VAT extracted from the supplier.

You found an omission after filing

Check the tax-point month and correct source details. Rebuild a complete D390 for every amended month with all correct operations, not just differences. Later adjustments are handled according to their tax points. Keep the original return and receipt; do not use D710 for D390.

Baza UE, codul partenerului sau dovada transportului lipsesc

Complete information from documents and check the partner’s status for the operation. If you cannot support exemption or classification, establish legal treatment before reporting; do not invent a VAT code or evidence.