VAT returns in Romania 2026
VAT returns in Romania begin where registration ends. A company with a Romanian VAT number must establish a D300 tax period and verify obligations related to D390, D394, D406 SAF-T, RO e-TVA, RO e-Factura, and RO e-Transport.
In Romanian VAT, data consistency is paramount. The same transaction can be compared between invoices, D300s, information reports, SAF-T, electronic systems, and customs and transport documents.
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 does it apply and what is the deadline? |
|---|---|---|
| D300 | Basic VAT declaration. | Filed by taxpayers registered in accordance with Article 316. The deadline generally falls on the 25th day of the month following the settlement period. |
| D390 | Declaration summarizing intra-Community transactions. | Submitted monthly, only for the months in which the obligation to report relevant EU transactions arose. Deadline: by the 25th of the following month. |
| D394 | Information about domestic transactions. | The reporting period corresponds to period D300. Deadline: by the 30th of the following month; for January, by February 28 or 29. |
| D406 SAF-T | Standard fiscal control file. | Non-residents registered only for VAT are subject to the obligation from 1 January 2025. Deadline: last day of the month following the reporting period. |
| RO e-TVA | VAT declaration pre-completed by ANAF. | It does not replace the D300. The company should compare it to its own billing and process any discrepancy notifications. |
| RO e-Invoice | Electronic invoicing system. | Data can be compared with D300 and D394. From 2026, the standard invoice submission deadline is 5 business days. |
| RO e-Transport | Monitoring of selected goods transports. | It may be important for import, export, ICT, IDT and local flows of goods. |
| Customs documents | Import and customs clearance data. | They must be consistent with the import settled in D300 and accounting documentation. |
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.
D300 and D390
The D300 is generally submitted by the 25th day of the month following the month, quarter, or other approved tax period. The D390 is a monthly report and is submitted by the 25th day of the following month, but only for months in which the relevant intra-Community transactions occurred.
D394
D394 is submitted by the 30th day of the month following the reporting period corresponding to D300. If the report covers January, the deadline is February 28 or 29.
D406 SAF-T
The D406 is filed monthly or quarterly, depending on the VAT period. The deadline is the last calendar day of the month following the reporting period.
The absence of transactions cannot be assessed uniformly for all forms. D390 is only submitted for months with relevant EU transactions. D394 is also submitted when no reported transactions occurred during the period. If the D300 obligation is active, a nil declaration may be required.
If a taxpayer settling VAT quarterly makes an ITC, it is also necessary to check whether the tax period has changed to a monthly one.
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 the correct VAT rate
Invoices, the classification of goods or services, the VAT rate, and the relevant D300 items must be consistent. The 9% rate is not a regular reduced rate; it applies only to certain residential transactions covered by transitional provisions until July 31, 2026.
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 summary declaration for intra-Community supplies, acquisitions and services. The D390 does not replace the D300. The D390 is submitted monthly by the 25th of the following month, only for the month in which the obligation to report the relevant intra-Community transaction arose.
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
D300 and D390 are separate forms. If a transaction is to be reported in both, the period, value, customer VAT number, and transaction type must match. Correcting the D390 also requires checking the D300 and the transaction documents.
D394 – Reporting of domestic transactions in Romania
The D394 ANAF form covers selected supplies, services, and purchases made in Romania. The D394 must be submitted by the 30th day of the month following the reporting period, and for January by February 28 or 29. The reporting period corresponds to the period used for the D300.
When can D394 apply to a non-resident?
D394 may apply to a non-resident registered under Article 316 when carrying out or acquiring taxable transactions in Romania that are subject to domestic reporting. Imports or intra-Community transactions reported in D390 should not be automatically included in D394.
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
D394 includes invoices issued or received during the reporting period in accordance with the form's rules. This data can be compared with RO e-Factura and D300, although the timing of individual documents is not always identical. See also: RO e-Factura in Romania for non-residents.
D406 SAF-T for non-resident with Romanian VAT number
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.
Frequency and date
The D406 is submitted monthly or quarterly, depending on the VAT period. The deadline for current data is the last calendar day of the month following the reporting period.
Obligatory from January 1, 2025
Non-resident taxpayers registered in Romania solely for VAT purposes are required to file the D406 from January 1, 2025. Entities registered after this date are generally subject to the obligation from the date of effective registration. For more information, see SAF-T D406 in Romania.
Taxenlight advises
The current D406 reporting should be distinguished from the "Assets" section, which is submitted at the appropriate financial reporting deadline, and the "Inventories" section, which is submitted at the request of the ANAF within the deadline set by the office. SAF-T data must be prepared from the first reporting period.
RO e-TVA, RO e-Factura 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-TVA
The RO e-TVA is a declaration pre-completed by ANAF based on data from administrative systems. It does not replace the D300. The taxpayer must compare it with their own declaration and clarify any discrepancies.
RO e-Invoice
As of January 1, 2026, the deadline for submitting an invoice to the Romanian e-Factura system is 5 business days. This obligation also applies to invoices issued by taxpayers established in Romania to non-established companies registered for VAT purposes in Romania, for transactions taxed in Romania. The foreign company must ensure access to the received data and its reconciliation with the D300 and D394.
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.
ANAF submits the RO e-TVA by the 5th day of the month following the statutory deadline for submitting the D300. According to ANAF information current in 2026, the general obligation to respond to the Notificarea de conformare RO e-TVA within 20 days has been waived; for taxpayers using the cash VAT system, the application of the provisions on mandatory response remains suspended until September 30, 2026. Source: ANAF — legislative changes 2026.
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.
| Form | How to correct an error | The most important note |
|---|---|---|
| D300 | Tax errors are generally settled via the appropriate regularisation items in the subsequent D300. | You should not automatically submit a second D300 as a corrective declaration for the same period. For material errors, a separate procedure and application to the ANAF apply. |
| D390 | A corrected report is submitted for the appropriate month. | Compliance with D300, invoice, contractor's VAT number and transport documents must be checked. |
| D394 | A new, complete and correct declaration is submitted, which replaces the previous one. | Please do not submit only the difference or a single corrected document. |
| D406 | You can submit a corrective declaration in accordance with the SAF-T rules. | The correction should cover the correct period and the correct scope of data. |
| RO e-Invoice | The method of correction depends on the type of error and the corrective documents. | Deleting or re-sending a file should not be treated as a simple correction of the VAT return. |
Before correcting, it's important to determine whether the error is tax, material, invoice, or technical. A single error may require separate actions in D300, D390, D394, D406, and RO e-Factura.
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.
When do you need to submit your D390?
D390 is submitted monthly by the 25th day of the following month, but only for the months in which the obligation to report the relevant intra-Community transactions arose.
What is the deadline for D394?
D394 is submitted by the 30th day of the month following the reporting period corresponding to D300. For January, the deadline is February 28 or 29.
Does a non-resident need to submit a D406 SAF-T?
Yes. Non-residents registered in Romania solely for VAT purposes are subject to the D406 obligation from January 1, 2025. The report is submitted monthly or quarterly depending on the VAT period.
What is the deadline for D406?
D406 for current data is submitted by the last calendar day of the month following the monthly or quarterly reporting period.
Does the RO e-TVA replace the D300?
No. RO e-TVA is a declaration pre-completed by ANAF and is used to compare the administration's data with the D300 submitted by the taxpayer.
Is it necessary to respond to the Notificarea de conformare RO e-TVA within 20 days?
According to ANAF information current in 2026, the general obligation to respond within 20 days has been repealed. For taxpayers using the cash-based VAT system, the application of the mandatory response provisions remains suspended until September 30, 2026.
Is it necessary to submit nil declarations?
It depends on the form. If the D300 obligation is active, a zero declaration may be required; the D394 is also filed without the reported transactions, while the D390 is filed only for months with relevant EU transactions.
How do I correct an error in D300, D394, or D406?
Each form is corrected differently. D300 errors are generally accounted for through regularization items or a separate material error procedure, D394 is replaced by a new complete declaration, and D406 can be corrected in accordance with SAF-T rules.
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.
