Tax Flash No. 9/2016

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Order no. 2.264/2015 was published in the Official Gazette 578/2016. 

Order no. 2.264/2015 modifying the Order 3.769/2015 regarding the reporting of the deliveries/supplies and acquisitions performed on the national territory by VAT registered persons and for the approval of the model and content of the informative statement regarding the deliveries/supplies and acquisitions performed on the national territory by VAT registered persons (“394 statement”) was published in the Official Gazette 578/2016.

The main amendments brought to 394 statement are:

  • setting the term for the submission of 394 statement for 30th day of the month following the closure of the fiscal period reported for the submission of the VAT return;
  • postponing the obligation of the taxpayers to complete in full 394 statement until 1st October 2016. 394 statements filled in previously the date above mentioned will include only those transactions performed with taxable persons registered for VAT purposes in Romania, only the information required for sections A-C of annex 1 of 394 statement being included.

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