New regulations regarding the declaration of fiscal receipts in D394
Citeste varianta in limba romana

InfoTax no. 37, September 2013

Order no. 2986/09.09.2013, as published in the Official Gazette no. 582/13.09.2013, officially settles the issue of declaration of the fiscal receipts fulfilling the condition of a simplified invoice (fiscal receipts having an individual value of maximum EUR 100, including VAT, and on which the supplier has mentioned, by means of the electronic cash register, the VAT identification number of the beneficiary).

Thus, according to the Order, these fiscal receipts will not be declared in D394 return “Informative return regarding the deliveries/supplies and acquisitions carried on national territory” starting with the transactions carried on national territory in August 2013. The exclusion from declaration of these fiscal receipts will be valid until 31st of December 2014.

This regulation contradicts the initial opinion of the tax authorities, who, by Letter no. 1090625/27.05.2013 published on their official website, confirmed at that date that these fiscal receipts must be declared in D394 return.