Form 394: Which companies must file it by 30 March 2026 and what entrepreneurs need to know

The obligation to file Form 394 for VAT-registered companies

The Teleorman County Public Finance Administration reminds taxpayers that the deadline for filing Form 394 is Monday, 30 March 2026. This form is the informative declaration on supplies, services provided and purchases made on the national territory by VAT-registered persons. The obligation applies in particular to taxpayers with economic activities that are strictly subject to VAT, and the form must be filed according to the reporting period set for the VAT return (monthly, quarterly, etc.).

Who must file Form 394 and what it involves

Form 394 must be completed and submitted by all VAT-registered companies that have supplied goods and provided services to other VAT-registered persons in Romania, as well as made purchases from them. In practice, this declaration details transactions with business partners under a similar VAT regime, allowing the authorities to verify that the VAT declared and paid is correct.

Taxpayers who omit or delay filing Form 394 risk significant financial penalties, and deficiencies in reporting can cause blockages in numerous tax and financial-accounting procedures.

The tax context and the importance of the declaration in today's market

As Romania continues to optimise its taxation flows and combat tax evasion, Form 394 is becoming an essential tool for transparency and control. For entrepreneurs who operate in complex supply chains or in other sectors with frequent transactions between VAT-registered companies, complying with the requirements of this declaration is an essential condition for good tax management.

In addition, companies operating in competitive markets can use accuracy in their VAT relationships as a signal of reliability to partners and financial institutions, thereby facilitating access to funding or participation in projects with EU funding where tax transparency is an eliminatory criterion.

What companies need to prepare to file Form 394

• Complete and accurate data on all transactions carried out with taxable persons registered for VAT purposes, both supplies/services provided and purchases.
• Documents that evidence these transactions: tax invoices, contracts, payment orders, etc.
• Details of the relevant tax period, in line with the company's VAT reporting system (monthly or quarterly).
• Verification of your partners' VAT codes to avoid reporting errors.
• Technical support, either through specialised software applications or professional tax consultancy, to complete the declaration correctly and submit it electronically.

What companies should watch out for to avoid problems with ANAF (National Agency for Fiscal Administration)

• Strictly observe the submission deadline: 30 March 2026, for the period indicated in the VAT return.
• Check that the data in the form is accurate and complete, to avoid possible adjustments or additional inspections.
• Keep a clear and accessible record of all supporting documents that may be requested later.
• Stay constantly informed about any legislative changes that may affect Form 394 or the related procedures.

Companies in Romania are therefore encouraged to treat filing Form 394 not merely as a bureaucratic obligation, but as an opportunity to optimise their internal tax management processes, in order to increase the trust of partners and tax authorities. Specialised tax consultancy and the use of suitable IT tools can turn this activity into a clear competitive advantage in the medium and long term.

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