D394 - informative declaration of supplies and acquisitions

D394 is the informative declaration of domestic supplies/services and acquisitions made by VAT-registered persons. In short: a periodic report to ANAF in which the company declares, partner by partner, what it sold and bought domestically, with the related VAT. The app builds it automatically from the invoices already entered and produces the submission file.

What it reports

• Supplies (what you sold) and acquisitions (what you bought) to/from partners in Romania.
• Across four operation types: normal acquisitions and supplies, plus acquisitions and supplies under reverse charge (e.g. cereals and technical plants, art. 331 of the Fiscal Code).
• Partners are classified by type (VAT payer, non-payer, individual, etc.), because the declaration requires separate summaries per category.

Where the data comes from

The declaration is fed directly from issued and received invoices and from cash receipts/fiscal bills (cash acquisitions), not through a separate centralization step. For each partner the app takes the fiscal code (stripped of the RO prefix), the VAT rate and the values, groups them by partner type and by rate, and computes the summaries ANAF requires.

Partners with an invalid fiscal code are flagged separately: they do not block the declaration, but you get a list of them (Excel export) so you can correct them.

How to use it

From the menu: Fiscal Declarations > Declarația D394 (V3).

1. Choose the declaration type (monthly or quarterly) and the period (the month or quarter) plus the year.
2. Optionally choose the declarant (the person submitting) and tick validation against the official schema.
3. Press Generate. If partners with an incorrect fiscal code appear, the app warns you and offers their list.
4. Press Download: you get the XML file (D394_{year}_{period}_{CIF}.xml), which you upload on the ANAF portal.

The periodicity (monthly or quarterly) follows the firm’s VAT reporting period: smaller firms on quarterly VAT file quarterly.

The actual submission stays manual (you upload the file on the ANAF portal / via DUK Integrator); the app generates and, optionally, validates the file against the schema, but does not send it itself.

Variants (V1 / V2 / V3)

The format ANAF requires has changed over time, so the menu has three variants:

• D394 (V3) - the current variant, current XML format. Use this for today’s periods.
• D394 (V2) - an older XML format.
• D394 (Semestriala - V1) - the oldest format (text, semi-annual).

V1 and V2 remain available only to regenerate declarations for old periods. For any current declaration, use V3.

What the accountant sees

• The declaration mirrors exactly the invoices and bills in the period; corrections are made at the source (on the invoice / on the partner’s fiscal code), not in the declaration.
• The summaries per partner type and per rate, plus the control total, are computed by the app per the ANAF structure.

Known limitations / to confirm (new platform)

• Romanian partners only. The current source filters transactions by country RO; any operations with non-RO partners do not flow through here.
• Some special operation types (special regimes, cash-VAT as a separate section, invoice series) are partially covered; to confirm whether the target customer uses them.
• The targeted ANAF format version must be confirmed at every legislative change (who updates the official schema).
• The three parallel variants (V1/V2/V3) are a legacy carry-over; on the new platform a single generator remains + a migration of historical periods (see the rewrite gap register, A5).