In the Official Gazette no. 764 of August 21, 2020 was published the Order no. 3281 of August 19, 2020 for the amendment of the Order of the President of ANAF no. 3769/2015 regarding the declaration of deliveries/services and acquisitions made on the national territory by the persons registered for VAT purposes and for the approval of the model and content of the informative declaration regarding the deliveries/services and acquisitions made on the national territory by the persons registered for VAT purposes.
The order applies starting with the operations carried out from September 1, 2020.
The reason to introduce this change in the 394 form is represented by the increase of transactions with affiliates and the extensive activity of multinational companies, respectively the prices below the market at which these transactions are performed.
According to the Order, starting with the statement for September 2020 (submitted in October), the following change is made: signaling in the form the transactions with the affiliates during the reporting period, by checking with YES or NO the box related to these transactions, on the first page of the form.
Aspects regarding the definition of the fiscal affiliated persons are found in art. 7 (26) of the Fiscal Code.