D390 VIES recapitulative statement¶

The Romania - D390 Recapitulative Statement (VIES) (l10n_ro_d390) module prepares the D390 (Declarația recapitulativă privind livrările/achizițiile/prestările intracomunitare), the monthly statement of the intra-Community operations of the company with VAT payers of other EU member states, in the model of OPANAF 705/2020. The operations are grouped by operation type and by partner (country and VAT number), and exported as the XML file filed with ANAF.

This page describes the specific features of the D390. The general flow of the Romanian declarations (statuses, deadlines, DUK validation, filing) is described in ANAF declarations (base).

Configuration¶

Install the Romania - D390 Recapitulative Statement (VIES) module, which installs the D300 module as a dependency. The company settings are those of the declarations: the declarant, the company Tax ID and the other data of the section Romanian ANAF Declarations in Accounting ‣ Configuration ‣ Settings.

The operation type of each operation comes from the Romanian tax code of the tax used on the document (field D390 Operation Type of the tax code, in Accounting ‣ Romania (ANAF) ‣ Configuration ‣ Romanian Tax Codes), or from a Tax Mapping Rule of the form D390. For example, use a rule on a fiscal position to report the supplies of a triangular operation with type T.

Type	Operation
`L`	Intra-Community supplies of goods
`T`	Supplies within a triangular operation
`A`	Intra-Community acquisitions of goods
`P`	Intra-Community supplies of services
`S`	Intra-Community acquisitions of services
`R`	Supplies under the special scheme for farmers

Prepare the D390¶

Go to Accounting ‣ Romania (ANAF) ‣ Declarations ‣ D390 VIES Statement and click New.
Choose the Year and the Month. The D390 is monthly only; the Deadline is the 25th of the following month, moved to the next working day.
Choose how the credit notes of earlier months are handled in Credit Notes of Earlier Periods (see below).
Click Compute, and review the Operations tab.
Click Validate, then Export XML, file the statement, and click Mark as Submitted, as described in ANAF declarations (base).

How the operations are computed¶

The statement is computed from the posted invoices and bills of the month, whose taxes have a D390 operation type. The Operations tab has one line per operation type, country, VAT number and partner name, with the Taxable Base in whole lei. A line shows the number of documents, and the list icon opens the journal items behind it.

The VAT number of the partner is split into the VIES country prefix and the number (VAT Number, without the prefix). The prefix of Greece is EL; XI (Northern Ireland) is accepted for goods. The United Kingdom is not an EU member state: operations with a British partner are exports or imports, not D390 operations.
The VAT number is mandatory for the types L, T, P and R.
A partner that is not established in another EU member state, or without the mandatory VAT number, is reported with an error message (D390_PARTNER) naming the partner and the document. Check the country and the VAT number of the partner, or the tax used on the document. Operations of a partner outside the EU are not included in the statement.
Credit notes reduce the base of the partner.

The totals of the statement (Total L, Total T, … and the number of operations) are shown below the lines. The statement is not due if there is no operation in the month: the validation shows the error D390_EMPTY.

Credit notes of earlier periods¶

A credit note issued in a month for an invoice of an earlier month can be reported in two ways. Set the choice in Credit Notes of Earlier Periods:

In the period of the credit note (default): The credit note is reported as a negative base in the month in which it is issued. Odoo shows a warning for the lines with a negative base.
Rectify the original period: The credit note is left out of the month and listed in a warning message (D390_RECTIFY) that gives the original period. File a rectificative D390 for that month.

Rectificatives¶

Click Create Rectificative on an exported or submitted statement to create a new version of the same month. The XML of a rectificative statement contains the complete corrected list of operations, not only the differences, so every base must be positive: the validation fails if a line has a base that is zero or negative.

Manual lines and call-off stock¶

The lines of the Operations tab can be edited, and new lines can be added. A line that is added or modified is flagged Manual and is kept when the statement is recomputed.

The Call-off Stock tab is filled in by hand. It declares the call-off stock arrangements (art. 275¹ of the Fiscal Code): section A for the goods transferred to the intended acquirer (Country, VAT Number, Acquirer), and section B for the changes (Reason: return of the goods, replacement of the acquirer, other). When the acquirer is replaced, give the New Acquirer Country and New Acquirer VAT Number. The statement can be exported without call-off stock lines.

Checks¶

On top of the common checks, the validation of the D390 verifies that:

each partner and operation type appears once (no duplicates), and the base is not zero;
the country is an EU member state accepted by ANAF, and the VAT number is filled in for the types that require it;
the totals agree with the D300 of the same month (warning D390_D300): type L with rows 1 and 2, P with rows 3.1 and 4, A with rows 5 and 6, and S with rows 7.1 and 8. The exempt intra-Community acquisitions (D300 row 29) explain a difference on A and S.