VAT returns in Romania 2026
VAT returns in Romania begin where registration ends. A company with a Romanian VAT number must determine whether it submits only the D300, or also the D390, D394, D406 SAF-T, and the associated RO e-Factura and RO e-Transport reports.
In Romanian VAT, data consistency is paramount. The same transaction can appear on an invoice, a declaration, a SAF-T, a customs document, and in transport data.
VAT declarations and reports in Romania – a quick overview
When registering for VAT in Romania, the basis is D300, but for EU transactions, local deliveries, SAF-T, e-invoices and transport, the set of obligations may be broader.
| Form/system | What is it for? | When can it concern a foreign company? |
|---|---|---|
| D300 | Basic VAT declaration. | When the company is registered for VAT in Romania and settles local transactions. |
| D390 | Declaration summarizing intra-Community transactions. | For WDT, WNT and selected EU services reported in Romania. |
| D394 | Information about domestic transactions. | For local deliveries, purchases and services reported in Romania. |
| D406 SAF-T | Standard control file. | When a taxpayer with a Romanian VAT number is subject to SAF-T reporting. |
| RO e-Invoice | Romanian electronic invoicing system. | For transactions covered by the e-invoicing system. |
| RO e-Transport | Monitoring of selected goods transports. | For import, export, ITC, IDT and selected local deliveries. |
| Customs documents | Import and customs clearance data. | When a company imports goods to Romania. |
Taxenlight Experience
At Taxenlight we treat VAT returns as part of the overall compliance process, not just as a form submission. For international settlements, we analyze the flow of goods, invoices, imports, intra-Community acquisitions (ICA), intra-Community supply of goods (ICD), reverse charge, VAT rates, documents, and data reported to local administration.
One transaction, multiple reporting locations
The biggest risk in Romania isn't that a company doesn't know the form's name. The risk increases when the same transaction is presented differently on the invoice, D300, D390, D394, D406, e-invoice, transport, and customs documents.
Invoice
The rate, VAT number, customer, transaction type and period must be correct.
D300
The basic VAT settlement shows the tax effect of the transaction.
D390 / D394 / D406
Data may return in EU, local and SAF-T reports.
Consistency check
Before shipping, you need to check that all systems are telling the same story.
Taxenlight advises
When filing VAT returns in Romania, the most important factor is the reporting map. For each transaction, determine whether it falls under D300, D390, D394, D406, RO e-Factura, RO e-Transport, or customs documents. Only then should you prepare your declaration.
B2C and OSS Sales
If you settle some of your consumer sales through OSS, separate them from transactions requiring local reporting in Romania. The OSS VAT Declarations service can be helpful when handling EU sales .
Who files VAT returns in Romania?
VAT returns are filed by taxpayers who have accounting obligations under the Romanian VAT system. For a foreign company, this most often means a valid Romanian VAT number and transactions requiring reporting on local forms.
After VAT registration
You need to determine the first settlement period, the frequency of D300s, and whether D390s, D394s, or D406s are being added. If you're just looking at VAT numbers, see: VAT Registration in Romania 2026.
Non-resident with TVA number
The lack of a local company does not eliminate obligations. A Romanian VAT number and transactions subject to Romanian taxation are considered.
Typical scenarios
Warehouse in Romania, import, ITC, IDT, local deliveries, purchases with Romanian VAT and selected reverse charge settlements.
Frequency and deadlines for submitting VAT returns in Romania
The D300 can be filed monthly or quarterly, depending on the taxpayer's status and the designated tax period. It should not be automatically assumed that a foreign company will report quarterly.
Deadline: 25th day
The standard reference date is the 25th day of the month following the accounting period. The specific obligation must be confirmed for the given taxpayer and form.
Data from several systems
A non-resident often collects data from the warehouse, logistics operator, customs documents, purchase invoices and accounting system.
No transaction
An active reporting obligation may mean that a declaration must be submitted even if there were no sales or purchases in a given period.
D300 – basic VAT declaration in Romania
The D300 ANAF form is the basic VAT declaration, i.e. the decont de taxă pe valoarea adăugată. ANAF indicates the version in accordance with OPANAF No. 174/2026, applicable from the declaration of obligations for January 2026.
What can go into the D300?
- VAT due and charged,
- sales by rates,
- import, ITC and ITC,
- purchases covered by reverse charge,
- VAT corrections and surplus.
D300 and rates of 21%, 11% and 9%
Invoices, product or service classifications, VAT rates, and declaration fields must be consistent. If the accounting system is using old settings, the error will go straight to D300.
D300 and reverse charge
Reverse charge doesn't mean the transaction disappears from reporting. Also check out the Reverse charge guide for Romania.
Import in D300
If a company imports goods into Romania, the data from customs documents must match the D300. For deferred import VAT, the certificate, documentation, and procedure conditions must be verified. For more information, see Deferred Import VAT in Romania.
How to prepare and submit a VAT return in Romania?
The official ANAF websites publish assistant programs, XML versions, and XSD schemas. However, the problem rarely begins at the "send" stage. It usually begins earlier, in the source data.
Collect data
Invoices, import, warehouse, purchases, WNT, WDT, corrections, returns and reverse charge.
Classify transactions
Local sales, ICT, ITC, imports and B2B services are reported differently.
Send and receive confirmation
You need to know who submits the form, receives messages, and archives confirmations.
Check the result
The VAT payable, the surplus to be carried forward or the possible refund require a further decision.
VAT excess or refund?
If a surplus appears in D300, you need to check the source documents and the strategy for further settlement.
How to pay VAT correctly in Romania?
The declaration and payment must be considered together. Simply preparing the D300 does not eliminate the obligation if the declaration indicates the VAT amount payable.
Payment checklist
- VAT amount to be paid,
- the period to which the payment relates,
- taxpayer ID,
- invoice or payment instruction,
- date of posting and confirmation.
Being late costs money every day
The ANAF in its material on interest and tax penalties indicates, among other things, interest and late payment penalties charged for each day of delay in the event of late payment of tax liabilities.
D390 – intra-Community transactions
Form D390 ANAF concerns the recapitulative declaration for intra-Community supplies, acquisitions and transfers. D390 does not replace D300.
When to check D390?
- WDT from Romania,
- WNT in Romania,
- movement of goods within the EU,
- selected B2B services reported in EU VAT.
Why is this important?
The contractor's VAT number, country, period, value and type of transaction should match between the invoice, transport documents, D300 and D390.
D300 + D390
If the same transaction should appear in both places, correcting one form usually requires checking the other.
D394 – Reporting of domestic transactions in Romania
Form D394 ANAF applies to selected supplies, services, and purchases made in Romania. It may be valid for local supplies and purchases after VAT registration.
When can D394 apply to a non-resident?
- sales from a warehouse in Romania,
- local delivery of goods,
- purchases with Romanian VAT,
- invoices with Romanian VAT.
D394 and D300
D394 is information, not a replacement for D300. The data may show detailed transactions that are also visible in the standard VAT return.
D394 a RO e-Invoice
RO e-Factura is not a VAT declaration, but invoice data can be compared with D300 and D394. See also: RO e-Factura in Romania for non-residents.
D406 SAF-T – when can it apply to a foreign company?
The D406 SAF-T declaration is a standard audit file reporting. The ANAF describes it as a declaration regarding the data provided by the taxpayer in the standard fiscal audit file.
SAF-T is not an ordinary form
This file is based on data from accounting and transaction systems. It may include invoices, contractors, VAT rates, accounting entries, purchases, sales, and other elements required by the structure.
Non-residents should also check D406
A company with a Romanian VAT number should determine whether and when it is subject to SAF-T. A separate guide will be helpful: SAF-T D406 in Romania.
Taxenlight advises
It's best to check your SAF-T immediately after VAT registration. If your company has e-commerce, imports, multiple warehouses, or a large number of invoices, the data should be organized from the first period, not just before the reporting deadline.
RO e-Invoice and RO e-Transport and VAT declarations
RO e-Factura and the RO e-Transport guide are not classic VAT declarations, but they may be of direct importance for settlement control in Romania.
RO e-Invoice
Invoice data can be compared with D300 and D394. Therefore, the e-invoice, declaration, and information report should show the same values and contractors.
RO e-Transport
Transport data can confirm imports, IDTs, INTs, local sales, or the flow of goods through Romania. For more information, see RO e-Transport in Romania.
Correction of VAT declaration in Romania
A correction may be needed when a company has omitted an invoice, applied the wrong rate, misrepresented an import, confused the reverse charge, or provided inconsistent data across multiple forms.
| Mistake | What to check | Why is it important? |
|---|---|---|
| WDT in bad times | D300, D390 and transport documents. | EU transactions must be consistent between the declaration and the summary report. |
| Local sales omitted in D394 | D300, D394 and possibly RO e-Factura. | Local data can be compared between forms. |
| Import recorded incorrectly | D300, customs document and VAT payment. | May affect deduction, surplus or liability. |
| Incorrect reverse charge | D300, invoice, settlement basis and contractor. | May lead to VAT surcharges, interest and adjustments. |
Penalties for errors, delays and lack of VAT declarations
Errors in Romanian VAT can lead to tax arrears, interest, late payment penalties, sanctions for undeclared liabilities, corrections and problems with VAT deduction or refund.
| Mistake | Possible consequence |
|---|---|
| No D300 | Breach of the basic declaration obligation of a VAT payer. |
| No D390 | Risk in intra-Community transactions. |
| No D394 | Inconsistency in reporting of local transactions. |
| No D406 SAF-T | Procedural risks and problems with controlling accounting data. |
| Incorrect reverse charge | VAT surcharge, corrections, interest and risk of sanctions. |
| Incorrect import VAT | Arrears on import, problems with deductions and customs documents. |
| Errors in RO e-Factura or RO e-Transport | Discrepancy between invoices, transport and declarations. |
How to reduce the risk of errors in VAT declarations?
The best tool is a reporting matrix. For each type of transaction, you need to know where the data should appear and who is responsible for its quality.
Reporting matrix
- type of transaction and place of taxation,
- D300, D390, D394 and D406,
- RO e-Invoice and RO e-Transport,
- customs and transport documents,
- person responsible for the data.
Pre-shipment inspection
Check sales totals by rate, invoices, imports, customs documents, corrections, reverse charges, VAT surplus, SAF-T data and confirmations from electronic systems.
VAT Declarations Romania 2026 – Key Conclusions
The D300 is the standard VAT declaration in Romania, but it's not always sufficient. For intra-Community transactions, the D390 may be required, for local transactions the D394, and for SAF-T transactions the D406 may also be required.
A company with a Romanian VAT number should ensure data consistency between invoices, D300, D390, D394, D406, RO e-Factura, RO e-Transport, and customs documents. VAT declarations in Romania should be treated as a cyclical process, not as a one-time form submission.
Do you want to entrust your VAT declarations in Romania to specialists?
Schedule a call and let's go through D300, D390, D394, D406 SAF-T, import, reverse charge, e-invoices, transports and the data control process.
VAT Declarations Romania 2026 – Frequently Asked Questions
What is D300 in Romania?
The D300 is the basic Romanian VAT declaration, or decont de taxă pe valoarea adăugată. It is submitted by taxpayers registered for VAT in Romania, including foreign companies with a Romanian VAT number.
When is the D300 assembled?
The frequency depends on the taxpayer's status and the tax period. The return can be monthly or quarterly, with the standard filing date being the 25th of the month following the tax period.
What does the D300 show?
D300 may include, among others, output VAT, input VAT, taxable sales, import, ITC, IDT, reverse charge, corrections and excess VAT to be transferred or refunded.
What is D390 in Romania?
The D390 is a summary declaration for selected intra-Community transactions. It may apply to intra-Community supplies of goods, intra-Community acquisitions of goods, and selected B2B services reported in the EU VAT system.
What is D394 in Romania?
D394 is an information declaration regarding selected deliveries, services and purchases made in the territory of Romania.
Does a non-resident need to submit D406 SAF-T in Romania?
Perhaps so. The D406 SAF-T may also apply to non-residents registered in Romania solely for VAT purposes, so any taxpayer with a Romanian VAT number should check this requirement.
Does the D390 replace the D300?
No. D300 is a VAT return, and D390 is a report for specific intra-Community transactions. The same transaction may need to be reported on both forms.
Does the D394 replace the D300?
No. The D394 is an information declaration for domestic transactions. It can supplement the data shown in the D300, but it does not replace the basic VAT return.
Is RO e-Invoice a VAT declaration?
No. RO e-Factura is not a classic VAT declaration, but invoice data can be compared with D300 and D394.
Does RO e-Transport affect VAT?
RO e-Transport is not a VAT declaration, but transport data may be important when controlling imports, ICT, ICT, local sales and the flow of goods through Romania.
What are the consequences of a late VAT declaration or payment?
Errors and delays can lead to interest, late payment penalties, sanctions for undeclared liabilities, corrections and problems with VAT deduction.
Is it necessary to submit a declaration if there were no sales in a given period?
If a taxpayer has an active obligation to submit a declaration for a given period, they should not automatically assume that the lack of sales eliminates the reporting obligation.
What should I do if my transaction was incorrectly recorded?
You need to check which forms are affected by the error. Correcting D300 may require checking D390, D394, D406, RO e-Invoice, customs documents, or transport documents.
This text is for informational purposes only and does not replace individual tax analysis. When filing VAT returns in Romania, it is important to verify taxpayer status, tax period, transaction type, ANAF forms, and current reporting obligations.
