D394 informative statement¶

The Romania - D394 Informative Statement (Domestic Supplies and Acquisitions) (l10n_ro_d394) module prepares the D394 (Declarația informativă privind livrările/prestările și achizițiile efectuate pe teritoriul național), which lists the domestic supplies and acquisitions of the company per partner, operation type and VAT rate. The module follows the model of OPANAF 3769/2015 as replaced by OPANAF 2194/2025, which applies to the operations from August 2025. The statement is computed from the posted invoices, bills and credit notes of the period, validated, and exported as the XML file filed with ANAF.

This page describes the specific features of the D394. The general flow of the Romanian declarations (statuses, deadlines, DUK validation, filing) is described in ANAF declarations (base).

Configuration¶

Install the Romania - D394 Informative Statement (Domestic Supplies and Acquisitions) module, which installs the D300 module as a dependency. The statement is only available for companies whose fiscal country is Romania. If the Point of Sale app is installed, its receipts are used for the cash register section.

Company data¶

Fill in the company data of the declarations: the declarant, the main CAEN code (mandatory), the phone number of the company (mandatory in the D394), and, if the company has a fiscal representative, the representative. Then go to Accounting ‣ Configuration ‣ Settings, section Romanian ANAF Declarations, setting Informative Statement D394, and fill in the data of the person who prepares the statement (întocmit):

D394 Prepared By: Legal person (for example, an accounting firm) or Individual;
Preparer Name and Preparer CUI/CNP: if they are empty, the declarant is used. The code is checked (control digit);
Preparer Capacity (calitate, for example expert contabil): mandatory for a legal person;
Preparer Position: for an individual, the position in the company (if empty, the position of the declarant is used);
D394: Partners May Consult Transactions: the option by which every VAT-registered partner may consult, through the ANAF application, the transactions declared with it. Once given for a fiscal year, it cannot be withdrawn.

These values are copied to each new statement, where they can be changed (Declarant tab).

Master data¶

The quality of the D394 depends on the data of the partners, products and invoices.

Partners: The D394 Partner Type of a contact (next to the CNP) decides in which part of the statement the partner is reported. If it is empty, Odoo derives it: a Romanian Tax ID with the RO prefix, or a VAT payer in the ANAF register, is type 1; a Romanian partner not registered for VAT, and individuals, are type 2; a company of another EU member state is type 3; a company outside the EU is type 4. Set the field only to override this rule. Individuals (type 2) need the CNP or, without a CNP, the country, city, county and street of the address.
Products and product categories: The D394 Goods Code of a product (General Information tab) or of its category categorizes the goods and services of the domestic reverse charge (cereals by NC code, waste, wood, certificates, electricity, natural gas, buildings and land, investment gold, mobile phones, microprocessors, consoles, tablets and laptops), and the nature of the acquisitions from individuals (land, buildings, other goods, services). If the product has no code, the code of its closest category is used. The code is mandatory for the reverse charge operations (V and C) with Romanian partners and for the acquisitions from individuals without a code (34 goods and 35 services are used by default); the codes for mobile phones, microprocessors and consoles are also detailed on the normal taxable operations.
Invoices: In the Accounting group of the Other Info tab of the invoice, D394 Document Type tells whether the document is an invoice, a simplified invoice, a fiscal receipt qualifying as simplified invoice, a purchase slip (borderou), a sheet of the agricultural sales book, a contract or another document. Simplified invoices and receipts are reported in totals per VAT rate; purchase slips, sales book sheets and contracts document the acquisitions from individuals. D394 Issued By indicates who issued the document (the company, the customer or a third party on behalf of the company, or the company on behalf of the supplier: self-billing); for a third party, select the D394 Issuer. On vendor bills, Supplier VAT on Payment (at posting) records whether the supplier applied VAT on payment when the bill was posted, so that a later change of the supplier does not alter past statements.
Taxes: The D394 treatment of a tax comes from its Romanian tax code (field D394 Treatment): Taxable (L, A or AI), Domestic reverse charge (V and C), Special scheme (LS and AS), or Not reported in D394 (intra-Community operations, which belong to the D390, exports, imports, exempt and non-taxable operations). Acquisitions from persons not registered for VAT are always reported as N.
Invoice ranges: The D394 reports the ranges of invoice numbers allocated by internal decision. Create them in Accounting ‣ Romania (ANAF) ‣ Configuration ‣ D394 Invoice Ranges: the Series, the From Number and To Number, the journal, the Allocated On date and the Used Until date. Without a range, the statement uses the ranges actually issued and shows a warning.

Prepare the D394¶

Go to Accounting ‣ Romania (ANAF) ‣ Declarations ‣ D394 Informative Statement and click New.
Choose the Period Type (Month, Quarter, Semester or Year), the year and the period. The Deadline is the 30th of the month following the period, moved to the next working day.
Click Compute. A period before August 2025 can be computed, but a warning reminds you that it belongs to the previous model.
Review the tabs described below and complete the manual data.
Click Validate, then Export XML, file the statement, and click Mark as Submitted, as described in ANAF declarations (base).

The documents are selected by date: the customer invoices and credit notes issued in the period (invoice date) and the vendor bills received in the period (accounting date), whatever the exigibility of the VAT. The amounts are rounded to whole lei per operation. An invoice with several rates is counted once, on the rate with the highest VAT.

What is in the statement¶

Tab	Content
Operations	One line per partner, operation type and VAT rate (`L`, `LS`, `A`, `AI`, `AS`, `V`, `C`, `N`), with the partner type, the partner code, the number of invoices, the taxable base and the VAT. The document icon opens the invoices and the list icon opens the journal items. Below the lines, the number of partners of each type.
Summaries	The totals per partner type and VAT rate, with the goods details of the reverse charge and of the acquisitions from individuals, and the totals per VAT rate, including the simplified invoices and the receipts. They are computed from the operations: click Refresh Summaries after editing the operations (the validation does it too).
Invoice Series	The allocated ranges, the invoices issued in the period, and those issued by customers or third parties, then the credit notes, cancelled invoices and self-billed invoices.
Cash Registers	The monthly totals of the receipts of the fiscal cash registers (point of sale orders that were not invoiced) and the Listed Activities.
Other Information	The VAT on payment amounts, the special schemes, the refund of the negative VAT balance and the nature of the operations that generate it.
Declarant	The legal representative, the preparer and the consent option.

Automatic and manual data¶

Computed from the accounting	Operations, summaries, the amounts of the simplified invoices and receipts per VAT rate (from the D394 Document Type of the documents), invoice series, credit notes, cancelled and self-billed invoices, cash register totals from the point of sale orders (when installed), the VAT on payment amounts of the period, the nature of the operations of the refund block, and, from the D300 of the same period, the refund request.
Entered by hand	Cash register lines that do not come from point of sale orders (type `I2`, and type `I1` if the receipts are not recorded in the point of sale app), the Listed Activities, the Special Schemes, the box Operations with Affiliated Persons, and any correction of the computed lines.

Computed from the accounting

Operations, summaries, the amounts of the simplified invoices and receipts per VAT rate (from the D394 Document Type of the documents), invoice series, credit notes, cancelled and self-billed invoices, cash register totals from the point of sale orders (when installed), the VAT on payment amounts of the period, the nature of the operations of the refund block, and, from the D300 of the same period, the refund request.

Entered by hand

Cash register lines that do not come from point of sale orders (type I2, and type I1 if the receipts are not recorded in the point of sale app), the Listed Activities, the Special Schemes, the box Operations with Affiliated Persons, and any correction of the computed lines.

All the sections can be edited. A line that is added or modified is flagged Manual and is kept when the statement is recomputed.

Data to handle manually¶

Listed activities (CAEN): The Listed Activities table (tab Cash Registers) is the list of CAEN activities of the form for which the supplies are declared separately. It is never filled in automatically: Odoo does not know which of your supplies belong to these activities. If the company carries out one of them, add a line for each combination of activity, VAT Rate and Operation (supplies of goods or of services), with the Value of Supplies and the VAT. The activities available in the list are 1071 pastry and confectionery, 4520 car wash, 4730 retail sale of automotive fuel, 47761 flowers, plants and seeds, 47762 pets and pet food, 4932 taxi, 55101 hotels, 55102 guesthouses, 56103 restaurants, 5630 beverage serving, 812 cleaning, 9313 fitness, 9602 hairdressing and beauty treatment, and 9603 funeral activities. Each combination can be declared only once.
Special schemes: The operations under the margin schemes are not computed. The taxes with the treatment Special scheme put the operations in the types LS and AS (with VAT rate 0), but the figures of the schemes are typed in the group Special Schemes of the tab Other Information: for travel agencies, the amount paid by the travellers, the costs, the profit margin and the VAT, and for second-hand goods, the sale price, the purchase price, the profit margin and the VAT.
Cash registers and refund: The cash register lines (types I1 and I2) give, per month, the number of cash registers (AMEF), the number of fiscal receipts, the total of the receipts, and the base and VAT per rate. For I1, the number of cash registers and of receipts is mandatory. In the refund block, the nature of the operations that generate the negative VAT balance is derived from the accounting; check it when the refund is requested.

Checks¶

In addition to the common checks, the validation of the D394 verifies, among others, that:

the CAEN code, the phone number, the legal representative and the preparer are filled in, and their codes are valid;
every partner has a valid code (CUI for type 1, the VAT number for type 3) and appears only once per type and rate, and the individuals without CNP have an address;
the reverse charge operations and the acquisitions from individuals have a goods code;
when supplies are declared, the invoice series of type 1 (allocated ranges) and of type 2 (invoices issued in the period) are present; without a configured range, Odoo falls back to the ranges actually issued and shows a warning;
the cash register amounts are positive, the receipts are not lower than the bases, and the months are within the period;
the operations agree with the D300 of the same period (warnings D394_D300): for example, L at 21% and 11% with rows 9 and 10, V with row 13, C with rows 12.1 and 12.2, and A with rows 24 and 25. Differences are expected for the VAT on payment operations, which the D300 reports when the VAT becomes chargeable.

Corrections¶

A corrected D394 is a complete new statement that replaces the one filed. Click Create Corrected Declaration on an exported or submitted statement: Odoo creates the next version of the period as a draft copy of the statement, with its lines. Click Compute to refresh it from the accounting: the lines flagged Manual are kept. The XML has no rectification flag.