Romania Form 394

As we navigate the labyrinthine world of tax compliance, one form stands out in its importance for businesses operating in Romania: Form 394.

This document, a significant part of the tax administration since its introduction in 2014, serves as a comprehensive record of VAT transactions carried out domestically.

The role it plays in ensuring transparency, reducing tax evasion, and identifying any potential discrepancies in financial records is pivotal.

It is mandatory for businesses to diligently complete this form and submit it in a timely manner, as failure to do so could lead to penalties.

But what exactly does Form 394 entail, and how can businesses ensure they are in full compliance with its requirements? Let’s explore further.

Key Takeaways

  • Form 394 is an essential requirement for businesses operating in Romania.
  • It was introduced in 2014 to ensure transparency and reduce tax evasion.
  • The form covers both sales and purchases and must be submitted monthly.
  • Recent amendments and guidance have made the submission process more convenient through an online portal.


Form 394, utilized by businesses operating in Romania, serves as a comprehensive instrument for reporting detailed domestic VAT operations, thereby ensuring transparency and compliance with tax regulations.

This form, which covers both the sale and purchase aspects, necessitates precision and punctuality in its completion and submission.

It is essential, therefore, to explore its key aspects and provide guidance on effectively navigating Form 394 to avoid penalties and facilitate accurate VAT liability assessment.

Key Aspects of Form 394

Delving into the key aspects of the Romanian Form 394, it is quintessential to note that this informative declaration is utilized by VAT in Romania to rigorously report their supplies, purchases, and acquisitions.

  • This form:
  • Must be submitted on a monthly basis
  • Requires registered tax persons to provide additional information
  • Entities not yet registered for VAT:
  • Must comply with form 37 before utilizing form 394.

Guidance on Form 394

Building upon the key aspects of Romania’s Form 394, it is vital to provide guidance on its usage, paying particular attention to recent amendments introduced by the National Agency for Fiscal Administration Order no. 77/2022.

Monthly VAT ReturnsVAT RegistrationOnline Portal
Crucial for taxable persons registeredNeeded for VAT complianceUsed by Romanian VAT registered entities
Rights reserved for persons registered for VATUpdated in line with new amendmentsFacilitates submission of form 394

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Frequently Asked Questions

How Do I Get My VAT Refund in Romania?

To obtain a VAT refund in Romania, you must submit a VAT return detailing your taxable transactions. If overpaid, the excess is reimbursed. It’s recommended to consult a tax professional to ensure accurate filing.

How Do I Get a VAT Number in Romania?

To obtain a VAT number in Romania, you must register with the National Agency for Fiscal Administration, submitting necessary documents like Form 088. Timely, accurate submissions will expedite the process and facilitate business operations.

What Do You Need for a Romanian Invoice?

A Romanian invoice requires detailed information such as business name, address, fiscal code, invoice number, date, product description, quantity, unit price, VAT rate, and total value. Accurate completion ensures compliance with tax regulations.

What Is VAT Called in Romania?

In Romania, Value Added Tax (VAT) is referred to as ‘TVA’, an abbreviation for ‘Taxa pe Valoarea Adaugata’. This tax is applied to the sale of goods and services within the country.


In conclusion, Romania Form 394 is a vital tool for ensuring domestic VAT compliance and reducing tax evasion within Romania. Its mandatory submission provides a comprehensive view of local sales and purchases, thereby aiding in accurate VAT calculation.

While adherence to this regulation requires diligence, it ultimately contributes to the broader financial integrity of the country. Businesses must prioritize its timely and accurate completion to avoid penalties and ensure regulatory compliance.

Barry Caldwell

Barry Caldwell

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