Postal service providers offering cash-on-delivery (COD) deliveries, including courier companies, have a legal obligation to report monthly to ANAF information about online merchants who send parcels with this option. The reporting obligation was introduced by Emergency Ordinance no. 67/2022, with the first reporting deadline at the end of January 2023 for operations carried out in December 2022.
Legal framework and reporting obligations
According to Article 59 of the Fiscal Procedure Code, taxpayers facilitating online commercial transactions must periodically provide relevant information to the tax authorities. In this context, postal service providers offering COD deliveries are obliged, while respecting the confidentiality of correspondence, to report monthly data regarding completed deliveries.
Mandatory information includes:
- The number and date of the postal shipment
- Sender identification details
- Recipient name/company name
- Dispatch and delivery addresses
- The value of the delivered goods
Data storage and protection
The reported data is stored for 5 years and will be automatically deleted after this period. Postal service providers must inform the data subjects that their information is transmitted to ANAF.
Form 395 – completion and submission
Form 395 is intended exclusively for authorized postal service providers as defined in Article 2 point 20 of Emergency Ordinance no. 13/2013. Regular correspondence (Article 2 point 11 of the same ordinance) is not subject to reporting.
Submission deadline
Form 395 must be submitted monthly, by the last calendar day of the month following the reporting period. If errors are found in the initial form, a corrective statement may be submitted.
Submission method
The declaration must be submitted electronically as a PDF file with an attached XML file, electronically signed. Submission is done via the e-government portal, and the taxpayer must hold a qualified electronic signature certificate. Assistance software is available on the ANAF website.
Form completion
- Reporting period: indicate the year (e.g., 2025) and the numeric month (e.g., 04 for April)
- If there are no operations in the reporting period, only the identification data of the provider and the legal representative should be completed.
- Postal service provider identification data:
- Tax identification code
- Company name
- Fiscal address
- Phone number
- Email address
- Legal/fiscal representative or proxy data:
- TIN/Personal ID
- Full name or company name
- Fiscal address
- Phone number
- Email address
- List of completed deliveries:
Only parcels actually delivered during the reporting period should be reported. The completed fields include:
- Transport document number and date
- COD amount
- Sender name and tax ID (if applicable)
- County and pickup/office address
- Method of transferring COD: collector account or cash
- IBAN (if applicable) and the person who received the COD amount
- Recipient name
- Corrections/Deletions: “R” for revision, “S” for deletion
These provisions aim to ensure better monitoring of online commerce and help reduce tax evasion in the COD delivery sector.