Tax Flash nr. 46
24 November 2020
Order no. 3281/2020 for the amendment of the Order of the President of the National Agency for Fiscal Administration no. 3769/2015 on reporting of deliveries/supply of services and purchases carried out on national territory by persons registered for VAT purposes and for the approval of the draft and content of the informative statement on deliveries/supply of services and purchases carried out on national territory by persons registered for VAT purposes
In the Official Gazette no. 764 from August 21st 2020 was published the Order no. 3281/2020 which entered into force on August 21st 2020.
According to the order, in the new 394 form, the companies declare if they have carried out operations with affiliated parties.
We revert with an addition of the publication number 33 from August 27th 2020, as based on an official response received from NAFA, the authorities mention that the amendments to the informative statement, concern the obligation to specify the quality of affiliated party, defined by the provisions of Fiscal Code, regardless the nature of the transactions carried out between the affiliated persons, and / or the quality of the resident / non-resident persons.
Therefore, we mention that it should be ticked „YES” in the box from Section I, even if the transactions performed with affiliated parties are not be declared in the informative statement 394, but are declared in other statements (for example in the recapitulative statement 390).