New model for Form 394: OPANAF no. 77/2022
03 Feb 2022
The takeaway
President of the National Agency for Fiscal Administration Order no. 77/2022 (OPANAF no. 77/2022) which modifies OPANAF no. 3769/2015 on the declaration of supplies/purchases and acquisitions made on the national territory by persons registered for VAT purposes. It also approves the new model and content of Form 394 – “Informative declaration on supplies/purchases and acquisitions made on the national territory by persons registered for VAT purposes”.
In detail
The supply of natural gas to a taxable person trader established in Romania has been added to the list of operations for which the reverse charge applies. The structure of Form 394 has been modified accordingly to incorporate that new type of operation, as provided by OPANAF no. 77/2022.
Such operations will be registered in Section C - Operations carried out with taxable persons registered for VAT purposes in Romania.
The above amendments come into effect on 1 April 2022.
[Source: President of the National Agency for Fiscal Administration Order no. 77/2022 for the amendment of OPANAF no. 3769/2015 on the declaration of supplies / purchases and acquisitions made on the national territory by persons registered for VAT purposes and for approving the model and content of the informative declaration on supplies / services and acquisitions made on the national territory by persons registered for VAT purposes, published in Monitorul Oficial no. 95 dated 31 January 2022]
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