The deadline for the summary declaration regarding intra-community deliveries/acquisitions/services (390 VIES) has been set
Numărul 31-32, 7-20 aug. 2024 » Finance & Economics
ANAF order no. 6073/2024 regarding the establishment of the submission deadline for the summary declaration regarding intra-community deliveries/acquisitions/services (390 VIES)
Published in the Official Gazette, Part I no. 771 of August 7th, 2024.
The reason for this order
Through GEO no. 70/2024 regarding some measures for the implementation and use of the RO e-TVA pre-filled return were modified the provisions of art. 325 of the Fiscal Code, which established the deadline for submitting the summary statement. Thus, the deadline for submitting the summary statement had to be established by order of the ANAF president.
Through the changes made by the Government Emergency Ordinance no. 87/2024 regarding the modification of some normative acts in the field of e-Transport, e-TVA and e-Factura, as well as for the regulation of some fiscal-budgetary measures, it was provided that the pre-filled RO e-TVA return is submitted, for each fiscal reporting period, to taxable persons registered for VAT purposes, by electronic means, up to and including the 5th of the month following the legal deadline for submitting the value added tax return.
As you know, the deadline for submitting the value added tax return (form 300) by taxable persons registered for VAT purposes is the 25th of the month following the one in which the fiscal period ends, i.e. the month, quarter, semester or year and the deadline for submitting the summary statement regarding intra-community deliveries/acquisitions/services (390 VIES) as provided for in art. 325 of Law no. 227/2015 on the Fiscal Code, in force prior to July 1st, 2024, was up to and including the 25th of the month following a calendar month.
Under these conditions, as the deadline for sending the pre-filled RO e-TVA return to taxable persons is later than the submission deadline provided for the submission of the VAT return (form 300), there is no need to change the legal submission deadline for recapitulative statements (390VIES).
Main provisions
The summary declaration regarding intra-community deliveries/acquisitions/services (D 390) is submitted by the 25th inclusive of the month following the one in which the chargeability of the tax arises for the operations for which the declaration obligation exists, respectively by the 25th inclusive of the month following the one in which goods are shipped or transported within the stock regime at the customer's disposal or in which there are changes to the information provided.
In the event that the 25th of the month is a non-working day, the summary statement is submitted until the first working day, including, after the 25th of the month.
Important: These provisions apply starting with the summary statement related to July 2024.
(Copyright foto: 123RF Stock Photo)
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