Order for amending the appendices 1-3 of Order no. 3596/2011 of the President of the National Agency of Fiscal Administration regarding the reporting of supplies and acquisitions performed within the national territory by taxable persons registered for VAT purposes

Order no. 3806 of 17 December 2013, published in the Official Gazette no. 833 of 24 December 2013

The Order amends the content of form 394 - Informative statement regarding supplies and acquisitions of goods and/or services performed within the national territory. The new provisions introduce the liability to report in the form, apart from the previously mandatory information, the total number of invoices issued/ received per business partner (i.e. supplier/client).

The provisions of the Order are applicable starting with the invoices issued/received during the last reporting tax period of 2013 which are required to be reported by the taxpayer registered for VAT purposes

For additional information, please contact:

Venkatesh Srinivasan, Partner – Head of Tax and Legal

Ernst & Young SRL and E. Platis, C. Bazilescu LLLP

15-17 Ion Mihalache Blvd.

Bucharest Tower Center Building,

22nd Floor, Sector 1

011171, Bucharest, Romania

Tel: (40-21) 402 4000

Fax: (40-21) 310 7124

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