# Romania playbook: RO e-Factura, the D300, D394 and D390 returns and the D406 SAF-T

A Romanian entity reports the same transactions several times: as structured invoices through RO e-Factura, in the D300 VAT return, in the D394 informative return, in the D390 recapitulative statement when there is intra-EU trade, and in the [D406](https://erplocalization.com/glossary/europe/#europe-d406) [SAF-T](https://erplocalization.com/glossary/core/#core-saf-t) file. Each has its own deadline and validation. The work is to make them agree with one another and with the ledger, every period.

**Data for Romania on this site:** [Romania country page](https://erplocalization.com/romania/) · [Romania × ERP e-invoicing support](https://erplocalization.com/romania/#e-invoicing) · [Romania e-invoicing status](https://erplocalization.com/e-invoicing/#status-romania)

This playbook uses the same structure as the other country playbooks. Facts come from the [Romania page](https://erplocalization.com/romania/) and the official sources it cites. ERP support is on the [Romania e-invoicing matrix](https://erplocalization.com/romania/#e-invoicing).

## What applies

- **E-invoicing.** RO e-Factura covers public-sector and domestic B2B invoices, and B2C invoice submission for the covered population from 1 January 2025. The current consolidated law sets the submission deadline in working days, subject to the statutory invoice-issuance limit; earlier references to calendar days are superseded ([consolidated OUG 120/2021](https://legislatie.just.ro/Public/DetaliiDocument/247243)). The national usage rules (RO_CIUS) and validation resources are on the ANAF e-Factura hub ([ANAF e-Factura technical hub](https://static.anaf.ro/static/10/Anaf/Informatii_R/e_factura.htm)).
- **Returns and audit file.** As listed below.

*VAT returns and audit files for this country, from this site's data*

| Requirement | Type | Frequency (from the country page) | Status on this site |
|---|---|---|---|
| [VAT return](https://erplocalization.com/romania/#req-ro-vat-d300) | ordinary return | Registered fiscal period: month, quarter, half-year or year (a quarterly filer making a taxable intra-EU acquisition can have to switch to monthly) | verified |
| [EU recapitulative statement](https://erplocalization.com/romania/#req-ro-vat-d390) | EU sales list / recapitulative statement | Monthly, for months with reportable intra-EU supplies, acquisitions, services or call-off stock movements | verified |
| [Informative return of domestic supplies and acquisitions](https://erplocalization.com/romania/#req-ro-vat-d394) | information return (annual summary or third-party transactions) | Same reporting period as the D300 VAT return | verified |
| [Standard audit file for tax](https://erplocalization.com/romania/#req-ro-audit-d406) | audit file – periodic submission | Regular file monthly or quarterly, following the VAT period (quarterly for half-yearly/annual VAT filers and non-VAT-registered taxpayers); annual assets file; stocks on request | verified |

The rows give the deadlines: the D300 by the 25th of the month after the period; the D394 by the 30th; the D390 by the 25th of the month after the month in which VAT became chargeable; and the regular D406 file by the last calendar day of the month after the reporting period. Non-working days move some of them. Check the rows and their sources each cycle.

## Operating model

- The ERP creates the invoice and the RO_CIUS XML.
- The XML is submitted within the working-day limit; the ERP records the submission and ANAF's validation result.
- Rejected submissions are corrected and resubmitted without creating a new accounting invoice.
- Supplier invoices are downloaded from the authority and matched once.
- At period end, the D300, D394, D390 and D406 are prepared from the same closed ledger. 

## ERP set-up checklist

- A deadline control that counts working days from the invoice date and shows overdue submissions.
- Separate statuses for submitted, validated, rejected and overdue.
- Exceptional populations recorded with a reason and an end date; the June 2026 transition for suppliers identified by personal numeric code has ended and should not remain an indefinite exemption.
- Tax codes mapped to D300 boxes and to the D394 and D390 categories.
- D406 master data: account mapping, tax codes, customers and suppliers; see [produce and reconcile an audit file](https://erplocalization.com/guides/produce-reconcile-saf-t-audit-file/).
- Invoices issued manually in the authority's system imported once, not issued again.

## Worked example: one month, four outputs that must agree

The 21% standard rate is from the [Romania page](https://erplocalization.com/romania/#vat) (source: the EU's Your Europe VAT rates page). Amounts are illustrative round numbers in RON. In March a monthly filer issues one domestic invoice and books one domestic purchase.

*Example entries: March sale, purchase and VAT settlement (RON, illustrative)*

| Step | Account | Debit | Credit | Note |
|---|---|---:|---:|---|
| Domestic sale, submitted to RO e-Factura | Trade receivables | 12,100.00 |  |  |
|  | Sales revenue |  | 10,000.00 |  |
|  | Output VAT |  | 2,100.00 | 21% |
| Domestic purchase, received through RO e-Factura | Purchases | 4,000.00 |  |  |
|  | Input VAT | 840.00 |  | 21% |
|  | Trade payables |  | 4,840.00 |  |
| Settle March VAT | Output VAT | 2,100.00 |  |  |
|  | Input VAT |  | 840.00 |  |
|  | VAT payable |  | 1,260.00 |  |

The cross-check for March:

| Output | What it should show | Agrees with |
|---|---|---|
| RO e-Factura | 1 issued invoice, 10,000 net; 1 received invoice, 4,000 net | Sales and purchase ledgers |
| D300 | Output VAT 2,100; input VAT 840; payable 1,260 | VAT accounts before settlement |
| D394 | The same sale and purchase, by counterparty | D300 for the same period |
| D390 | Nothing, because there was no intra-EU trade | — |
| D406 | Opening balances, March entries, closing balances | Trial balance |

If the D394 shows a purchase that the D300 does not, the most likely cause is a supplier invoice received through RO e-Factura but not yet posted. Post it in the right period or document why not before filing either return.

## Exceptions to plan for

- Rejected or overdue e-Factura submissions near the period end.
- Consumer invoices, and cases where a customer has no Romanian tax identifier.
- Cross-border and non-established cases, which need their own scope review.
- Quarterly filers whose intra-EU acquisitions can switch them to monthly filing, as the D300 row notes.
- Annual D406 asset file and stock file on request.

## Worksheet

Use the [Romania operating checklist](#template).

## Worksheet: Romania operating checklist

Copy this worksheet for each case. It records decisions and evidence; it does not determine the tax or legal treatment.
Show the worksheet

Use with the [Romania playbook](https://erplocalization.com/guides/romania-e-factura-d406-operating-playbook/).

### Scope

- Entity, tax identifier, VAT period (month, quarter, other):
- D406 frequency (follows the VAT period) and taxpayer category:
- e-Factura access and credential owner:

### e-Factura

- ☐ Working-day deadline control live; overdue list reviewed daily
- ☐ Statuses: submitted, validated, rejected, overdue
- ☐ Exceptional populations recorded with reason and end date
- ☐ Inbound invoices downloaded and matched once

### Each period

| Output | Deadline (from the row, checked on) | Agrees with | Done |
|---|---|---|---|
| D300 |  | VAT accounts |  |
| D394 |  | D300 |  |
| D390 (if intra-EU trade) |  | Intra-EU sales and acquisitions |  |
| D406 |  | Trial balance |  |

### Differences

| Output | Difference | Cause | Fix | Owner |
|---|---|---|---|---|

**Sources checked:** 27 October 2026, through this site's Romania page (e-invoicing section checked 17 October 2026). Detailed exclusions, working-day computation and correction procedures need the current legislation and ANAF technical rules.

## Related guides and data

- [Produce and reconcile a SAF-T or tax audit file from your ERP](https://erplocalization.com/guides/produce-reconcile-saf-t-audit-file/)
- [Map ERP tax codes to VAT return boxes and file the periodic return](https://erplocalization.com/guides/map-tax-codes-vat-return-boxes/)
- [Go-live and hypercare for a new country: the first 30 to 90 days](https://erplocalization.com/guides/go-live-hypercare-new-country/)

**Data on this site:** [Romania country page](https://erplocalization.com/romania/) · [Romania × ERP e-invoicing support](https://erplocalization.com/romania/#e-invoicing) · [Romania e-invoicing status](https://erplocalization.com/e-invoicing/#status-romania) · [E-invoicing country × ERP matrix](https://erplocalization.com/e-invoicing/#matrix) · [VAT reporting requirements by country](https://erplocalization.com/vat-reporting/#requirements) · [SAF-T and audit files by country](https://erplocalization.com/saf-t/)

In [Country playbooks](https://erplocalization.com/guides/#countries): previous [Saudi Arabia playbook: Fatoora clearance, simplified-invoice reporting and VAT returns](https://erplocalization.com/guides/saudi-arabia-fatoora-operating-playbook/) · next [Hungary playbook: online invoice-data reporting, the 65 VAT return and the A60 statement](https://erplocalization.com/guides/hungary-online-invoice-reporting-playbook/) · [Guides by task](https://erplocalization.com/guides/#by-task) · [All guides](https://erplocalization.com/guides/)

Vendor documentation is cited only as an example of the level of evidence to ask for; it is not a recommendation or a ranking. This guide is general information, not tax or legal advice. Checked 2026-10-27.

Related: [Glossary](https://erplocalization.com/glossary/) – abbreviations and terms used in these guides (SAF-T, Peppol, CTC, EN 16931, IFRS and more).

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