SRL Form 390 VIES in 2026: 25 September deadline, EUR 10,000 ceiling and RON 1,000–5,000 fines

The Tavoris blog already covers VAT registration (RON 395,000 ceiling, 21% rate, D300), Form 394 (supplies and purchases on national territory, deadline on the 30th, filed even when nil) and e-Factura (XML within 5 working days). Form 390 appears there as one sentence: intra-Community operations sit on D390. The searches “Form 390 VIES 2026 who files”, “D390 deadline 25 September vs D394 on 30”, “intra-EU VAT ID art. 317 EUR 10,000 ceiling”, “D390 no nil return codes L A P S” and “Form 390 fines RON 1,000–5,000” are a different subject. D390 is the recapitulative statement for intra-Community supplies, acquisitions and services. The figures go into VIES, the system through which the other member state’s tax authority sees your partner. It does not compute VAT payable, it does not replace D300 or D301, and an e-Factura XML does not file it.

The five topics: (1) who files — persons registered under art. 316 or art. 317, monthly, only in months with in-scope operations, (2) Friday 25 September 2026 for August, the same day as a monthly D300 and five calendar days before D394, (3) the special art. 317 code and the goods ceiling of EUR 10,000, equivalent to RON 34,000, which does not cover services, (4) why there is no nil D390 and what codes L, A, T, P, S and R mean, (5) the fines in art. 337 of the Fiscal Procedure Code and the correcting return, which is not done by writing zero in the base. Figures as of 24 September 2026, a Thursday. From today, 1 calendar day remains until the August deadline. The practical premise is still SPV opened after the certificate: without a qualified electronic signature you cannot send the PDF with the XML.

D390 is filed by taxable persons registered for VAT under art. 316 or art. 317 of Law no. 227/2015 (the Fiscal Code). The legal basis of the statement is art. 325 of the Fiscal Code. The form and instructions are ANAF Order no. 705/2020 (Official Gazette no. 217 of 17 March 2020). The deadline and the shift off a non-working day are restated by ANAF Order no. 6,073/2024 (Official Gazette no. 771 of 7 August 2024), applicable from the return for July 2024. On anaf.ro, the Form 390 page in September 2026 shows the J software updated on 25 June 2025 and the A software updated on 7 May 2024. Do not use the version listed lower on the same page, the one “from reporting year 2017”.

Two codes, two returns, one recapitulative statement. If you are registered in the normal regime under art. 316, the same RO code goes into VIES, into D300 and into D390. You do not file the special return D301: the ANAF instructions for D301 say that an art. 316 person declares every operation on D300. Reverse charge on an EU acquisition appears on D300 (output VAT and, where you have a right to deduct, input VAT) and, separately, on D390 by partner. If you hold only art. 317 — a special code for intra-Community operations, without becoming a “normal” payer — you do not file D300 and you do not file D394. You file D390 and, for the tax you actually owe, the special return D301 (the model published on anaf.ro under ANAF Order no. 779/2024), by the same 25th. Under art. 317 you do not deduct VAT on domestic invoices; on a service bought from the EU you pay the Romanian rate, the 21% standard from 1 August 2025 (Law no. 141/2025).

You do not file D390 in a month when chargeability did not arise for an in-scope operation and you did not dispatch goods under call-off stock (art. 270^1). An SRL with only Romanian customers, under the RON 395,000 ceiling, and without an art. 317 code, has no D390. It still has e-Factura on the domestic side. The 1% micro rate does not cancel the duty: if you are also art. 316, or only art. 317, the recapitulative statement is filed the same way. The period is the calendar month, even when your VAT vector for D300 is quarterly. A service invoice from Ireland in August does not wait for quarter III.

The deadline, in ANAF Order no. 705/2020 and in ANAF Order no. 6,073/2024, is the 25th inclusive of the month after the month in which the tax becomes chargeable for the operations you must declare, or of the month in which you dispatch or transport goods under call-off stock or change information you already supplied. It is not the 30th. D394, the domestic informative return, sits on the 30th. If the 25th falls on a Saturday, Sunday or public holiday, ANAF Order no. 6,073/2024 moves filing to the next working day, inclusive. 25 September 2026 is a Friday: it does not move.

Example as of 24 September 2026, a Thursday, for an SRL with operations in August. D390 for August: Friday 25 September 2026. Monthly D300 for August: the same Friday. D112 for August: the same Friday. D394 for August: Wednesday 30 September 2026. SAF-T D406 for August: also Wednesday 30 September 2026. P300 reaches SPV by Monday 5 October 2026 and, on the cross-border rows, relies on D390 — if the recapitulative statement is missing, the “difference” on the prefilled return is not fixed by editing P300. From today, 1 calendar day remains until D390; 6 calendar days remain until D394. Friday 25 September is also the ONRC deadline to update CAEN Rev. 3: a different file, the same day.

The following month does move. Operations in September 2026 have a legal deadline of 25 October 2026, which is a Sunday, so D390 is filed on Monday 26 October 2026. November 2026 has its deadline on Wednesday 25 November 2026, a working day. For operations in November, 25 December 2026 is a Friday but a public holiday (Christmas), 26 December is also a public holiday and 27 December is a Sunday; the rule in ANAF Order no. 6,073/2024 pushes the deadline to the next working day, Monday 28 December 2026. Separately, art. 155 (2) of the Fiscal Procedure Code pulls a tax return whose deadline is 25 December back to 21 December (in 2026, a Monday) — the rule ANAF applies to the D300 VAT return. Order no. 6,073/2024 does not restate that exception for the recapitulative statement. If the two texts seem to pull in opposite directions, follow the specific D390 order and confirm the ANAF December calendar before you rely on the 28th. Amounts on D390 are in RON. A foreign-currency base is converted at the latest rate communicated by the National Bank of Romania, or at the rate of the bank through which you settle, valid on the chargeability date (art. 290 (2) of the Fiscal Code).

The EUR 10,000 ceiling covers intra-Community acquisitions of goods, not every invoice from the EU. Art. 268 (4) of the Fiscal Code takes out of operations taxable in Romania the acquisitions of goods made by a person who is not registered under art. 316 (a small enterprise, a person who carries out only exempt operations without a right to deduct, a non-taxable legal person, a farmer in the special scheme), if the total does not exceed EUR 10,000 in the current year and did not exceed the ceiling in the previous year. The methodological norms to Government Decision no. 1/2016 fix the leu equivalent: the National Bank rate at accession, rounded to the thousand, that is RON 34,000. Under that ceiling, if you do not give the supplier a Romanian VAT ID, the supplier charges VAT of their own member state. You have no code-A row on D390 and no D301 for those goods.

If you exceed RON 34,000, the acquisition that causes the excess is taxable in Romania. Registration under art. 317 (1) (a) is required before that acquisition, through Form 700 in SPV (a special-registration mention), not after the goods have arrived. The norms say the registration stays valid until the end of the calendar year in which you exceeded the ceiling and at least for the whole of the following calendar year, or until you register under art. 316 if that date comes sooner. If, still under the ceiling, you nevertheless give the supplier the special code, you opt for taxation in Romania (art. 268 (6)): the invoice arrives without foreign VAT, you owe the tax here and you declare it. The ceiling does not apply to excise goods or to new means of transport (art. 268 (3)): those acquisitions are taxable in Romania regardless of the amount.

B2B services under art. 278 (2) have no EUR 10,000 ceiling. An advertising, software or hosting invoice from a taxable person established in another member state obliges an SRL that is not registered under art. 316 to hold an art. 317 code, to file D390 with type S and to pay VAT through D301, even when the amount is RON 400. Arithmetic example, not an official rate: invoice of EUR 1,000, chargeability on 14 August 2026. The D390 base = 1,000 × the rate valid on 14 August. If that rate is RON 5.09 per euro, the base is RON 5,090. Under art. 317, D301 also requires 21% = RON 1,068.90, payable by Friday 25 September 2026. Under art. 316, the same base goes on D390 with S and on D300 by reverse charge, not on D301. A supplier outside the European Union can still create Romanian tax via D301, but the instructions to ANAF Order no. 705/2020 forbid putting them on D390: under code S you declare only suppliers established in the EU. The VAT guide remains the text for the RON 395,000 ceiling and for the move to art. 316; this article remains the text for the special code and for VIES.

The instructions to ANAF Order no. 705/2020, point 1.2, require the statement only for the month in which chargeability arises, or for the month in which you dispatch goods under call-off stock. There is no “NO” box and you do not file an empty form to “close the month”, the way you do for D394. Months without in-scope operations are skipped. Omitting a month that did have an invoice is visible from the other side of the border: the partner declared you, you did not declare them. The annex is completed in the order in the Order: L for exempt intra-Community supplies of goods (art. 294 (2) (a) and (d)), T for subsequent supplies in a triangular transaction (art. 276 (5), the intermediary only), A for intra-Community acquisitions of goods, including deemed acquisitions and the customer’s acquisition in a triangulation, P for services under art. 278 (2) to a customer established in the EU, S for acquisitions of such services from a supplier established in the EU, R for supplies under the special scheme for farmers (art. 315^1). The partner’s VAT ID is written without spaces, commas or full stops.

The VAT exemption on an L supply depends on a valid customer code at the time of the supply. You check the code in VIES (European Commission) before you invoice without 21% and you keep the result with the date. An invalid or cancelled code can lead to refusal of the exemption and to VAT falling on you. For S, if the supplier did not give you a code, the Order allows the member-state code alone, when you have sufficient indications that they are a taxable person. Do not declare services to a customer who is not established in the EU (they are not P) and do not declare services bought from a supplier outside the Community (they are not S). Advances for supplies or acquisitions of goods go in the month of chargeability, under the same code, not in a separate “advance” box.

Section III of the form is not an optional statistics annex. If you dispatch goods to a taxable person in another member state under call-off stock (art. 270^1), you enter their code in the month of dispatch, even before the right to dispose of the goods is transferred. Later changes (return = reason 1, replacement of the customer = reason 2) sit at letter B; correcting a typing error is not a “change” and is done by a correcting return. Goods that also move on Romanian territory may, in addition, need a UIT code in e-Transport, with its own thresholds and deadlines. The UIT does not file D390, and D390 does not stand in for a UIT. An e-Factura XML for a domestic invoice does not fill rows L or A: cross-border operations are not covered by mandatory domestic e-Factura, and P300 stays incomplete on them if the recapitulative statement is missing.

Art. 337 of Law no. 207/2015 (the Fiscal Procedure Code), in the consolidated text visible in 2026, fines failure to file recapitulative statements on time at RON 1,000 to RON 5,000, and an incorrect or incomplete filing at RON 500 to RON 1,500. The current text no longer sets the old penalty of 2% of the undeclared amount; do not budget it from older articles. From 5 November 2023, Government Decision no. 937/2023 took these offences out of Prevention Law no. 270/2017, so a warning is no longer the first-instance sanction. Where art. 338 (3) applies, half the minimum can be paid within 48 hours of service of the official report: RON 500 for non-filing, RON 250 for an incorrect statement. It is not a 15-day window.

The written relief in art. 337 (3) (a) covers the deed in (1) (b) — an incorrect or incomplete statement — if you correct it by the legal deadline of the next recapitulative statement and the tax authority had not already found the deed. The wording does not cover non-filing under (1) (a). For an August D390 filed incorrectly by Friday 25 September 2026, the window in (3) (a) runs until the next month’s deadline: Monday 26 October 2026 (25 October is a Sunday). Letter (b) of the same paragraph also drops the fine for a correction made after the deadline because of a fact not imputable to the taxable person. An August return that was never filed stays in the RON 1,000–5,000 band.

How you correct, under ANAF Order no. 705/2020: a new statement, on the same form, with the “Correcting statement” box ticked, for each affected month separately. You complete every box with the data valid at the time of the new filing, not only the difference. The instructions say expressly that wrong information from an earlier month is not corrected by writing “0” in the “Taxable base” box. Price adjustments are declared in the month when the adjustment becomes chargeable (art. 282 (9)), that is the month in which the adjustment was communicated to the customer, not by silently rewriting the month of the original invoice. VAT left unpaid on D300 or D301 is a different file from the fine: interest of 0.02% per day (art. 174 (5)) and a late-payment penalty of 0.01% per day. Example: a service acquisition of RON 5,090 forgotten by an art. 317 SRL means RON 1,068.90 of VAT unpaid from 25 September, plus accessories for each day, plus the risk of a fine on the missing statement. Filing on your own initiative, before a finding, remains the path that paragraph (3) leaves open for an error that was already filed.

Work through the steps before Friday 25 September 2026. The figures are those in force on 24 September 2026, a Thursday. If August had no operation in the D390 scope and no call-off stock dispatch, do not file an empty form.

Tavoris prepares the SRL incorporation dossier for ONRC, from your identity document and the registered-office contract. It does not request registration under art. 316 or art. 317, it does not complete Form 390, it does not generate D301 or D300, it does not check codes in VIES and it does not pay VAT.

After the certificate, the post-incorporation checklist covers opening SPV; the VAT guide covers the RON 395,000 ceiling. This article covers only the intra-Community recapitulative statement due on the 25th, the RON 34,000 goods ceiling and the fine in art. 337.

Informational guide as of 24 September 2026. Law no. 227/2015 arts. 268, 270^1, 276, 278, 282, 290, 294, 315^1, 316, 317, 325 and 326, Government Decision no. 1/2016, ANAF Order no. 705/2020, ANAF Order no. 6,073/2024, ANAF Order no. 779/2024, Law no. 207/2015 arts. 155, 174, 181, 337 and 338, Government Decision no. 937/2023 and Law no. 141/2025 may be updated. Check anaf.ro (the Form 390 page) and legislatie.just.ro. This is not tax, accounting or legal advice.