In the Official Gazette no. 95 from 31.01.2022 the Order no. 77/2022 for the amendment of the NAFA President's Order no. 3769/2015 on the declaration of supplies / provisions and acquisitions made on the national territory by persons registered for VAT purposes and for the approval of the model and content of the informative declaration on supplies / provisions and purchases made on the national territory by persons registered for VAT purposes (D394) was published.
The amendment of the 394 statement consists in introducing in the context of the transactions for which the reverse charge applies, the supply of natural gas to a trader taxable person. They will be entered in the cartridge C - Operations carried out with taxable persons registered for VAT purposes in Romania.
We mention that this amendment of the declaration occurs as a result of the amendment of the Tax Code by Law 296/2020, by inserting the letter. (l) in Article 331 para. (2), which supplements the transactions for which the reverse charge is applied with the supply of natural gas to a taxable person trader, established in Romania in accordance with Article 266 para. (2) of the Tax Code.
The Order applies starting with the operations carried out from 1.04.2022.
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