The Order no. 3769/2015 regarding the declaration of deliveries/services and acquisitions made on the national territory by the persons registered for VAT purposes and for the approval of the model and content of the informative declaration regarding the deliveries/services and acquisitions made on the national territory by the persons registered for VAT purposes by Order no. 3281/2020, issued by the National Agency for Fiscal Administration, published in the Official Gazette no. 764 of 21 August 2020, was amended.
The amendment consists in inserting a cell (box) in section 1 of Informative Statement 394 for the purpose of declaring by taxable persons whether they carried out / they did not carried out transactions with related persons during the reporting period, as defined in Article 7 of the Fiscal Code, by ticking or not in the respective cell.
According to the National Tax Authorities (ANAF), the necessity to know the transactions performed on the national territory between the affiliated persons derives from the fact that they represent a significant share in the total transactions the activity of multinational companies expanding in recent years on the territory of Romania. From the analysis of the fiscal inspection actions carried out, there was found that there are cases in which the transactions carried out between affiliates are carried out at a lower price than the market, to the detriment of the Romanian affiliates and, implicitly, of the general consolidated budget. In this context, there has been identified the necessity that taxable persons should declare, through the Informative Statement D394, if they have carried out transactions with affiliated persons.