Ministry of Public Finance Order no. 2986 (“Order”) amending the National Agency for Fiscal Administration Order no. 3596/2011 for the approval of the template and content of the informative statement regarding supplies and acquisitions of goods and / or services performed on the national territory by taxable persons registered for VAT purposes (“Form 394”) was published on 13 September 2013.
The Order stipulates that fiscal receipts which meet the conditions for simplified invoices should not be included in Form 394.These provisions are applicable for operations performed in Romania between August 2013 and 31 December 2014./p>
[Source: Official Gazette of Romania no. 582/13 September 2013]