D394 information return

The page groups standard domestic supplies and purchases by VAT-registered persons and domestic reverse-charge purchases under Article 331 confirmed in the dedicated workflow. The table retains the partner, invoice, base, VAT and source of each entry.

Information tracked on the page

The period must match the tax period used for D300.

The partner and invoice allow reconciliation by document with journals and the VAT return.

Declared base per group = sum of the exact invoice bases for the same partner, operation type and VAT rate, rounded to whole lei. Declared VAT per group = sum of the exact VAT amounts on those invoices, rounded to whole lei. Round after adding the amounts; document values in lei and bani remain available for reconciliation with the journals and D300.

Operation C is included only for ordinary invoices in RON with full deduction and confirmed Article 331 evidence for cereals and plants with accepted CN codes, phones, integrated circuits before incorporation, consoles, tablets and laptops. For technology goods, the legal threshold of RON 22,500 excluding VAT is checked.

Fluxe checks cover the described subsets, not all sections of the form.

D394 concerns domestic operations specified in its instructions and is filed for the VAT reporting period, including when no operations exist. The deadline is the 30th, inclusive, of the following month, and for January the last day of February, subject to legal deadline rules.

Check documents received in the reported period and partner classification. D394 replaces neither D300 nor invoice submission through RO e-Factura.

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. În D394 verifică partenerul și statutul său fiscal, numărul documentelor, categoria operațiunii, baza și TVA pe cotă. Pentru borderourile de achiziții de la persoane fizice, verifică numele și adresa vânzătorului, categoria bunurilor și valoarea la operațiunea N. De exemplu, 10 bucăți × 25 lei/bucată = 250 lei, fără TVA. Controlează separat facturile storno, AMEF, TVA la încasare, taxarea inversă și documentele nerezidenților. Nu confirma absența unei situații pe care documentele o arată.
   • 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 VAT status, the tax period and reportable domestic documents.
2. Reconcile invoices by partner with the VAT journals and D300 rows.
3. Separate fiscal cash registers (AMEF), simplified invoices, self-invoices, cash accounting VAT, credit notes, non-residents, special schemes and any Article 331 case that does not meet the verified subset's conditions.
4. Complete the separate cases directly in the D394 application and compare the final totals with Fluxe.

Validation and filing

1. Download D394 software valid for the reporting period 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 D394 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

Use the ANAF software to complete operations involving fiscal cash registers (AMEF), simplified invoices, self-invoices, cash accounting VAT, credit notes, non-residents and special schemes, as well as Article 331 cases outside the verified subset; do not rely solely on the file prepared in Fluxe for these situations.

Legal basis and verification date

OPANAF No. 3.769/2015, as subsequently amended, including OPANAF No. 77/2022, and the D394 instructions.

Legislative reference: 10 September 2026. Before a later filing, check the software version, instructions and deadline applicable to the period again.

Official sources

• Official ANAF page for D394
• ANAF President Order No. 77/2022 — Legislative Portal
• D394 — deadline, documents and reporting corrections, OPANAF 77/2022
• D300 — form and instructions, OPANAF 174/2026

Related resources

• Accounting
• D300 VAT return
• Recapitulative Declaration D390 VIES
• Preparing and submitting returns to ANAF

Practical example

You have domestic invoices to two customers and a correction for one. Compare numbers, partners, net amounts and VAT with the journals and keep the correction’s sign. Check the subset included by the Fluxe page and complete information required for the company’s circumstances in the official program.

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

For an error in a submitted return, file a new, correctly completed D394 for the same period; it replaces the original. A late-received invoice is reported according to the receipt-period rule and does not automatically trigger amendment of the invoice period.

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.