394 Rückgabe - Geschäfte mit ausländischen Tochtergesellschaften

Regarding the amendments to declaration 394 regarding the obligation to declare transactions with related parties, should those with external related parties also be declared? We are in the situation where we have transactions with affiliated parties, but these, all of them, are external companies and we declare the transactions with them in 390.

Acquisitions of goods or services from non-residents may be operations that are the subject of declaration 394, when the operations are taxable in Romania.

However, according to the Instructions for completing form 394, the intra-community acquisitions of goods and services for which there is the obligation to register in declaration 390 are not included in this form.

Without any further clarification, we consider that we cannot take into account the operations carried out with affiliated persons if they are not the object of form 394. The respective tick must refer to the operations declared within the form.

In conclusion, our opinion is that the box YES is checked if transactions have been made with affiliated companies for which the place of supply / delivery is considered to be in Romania, the beneficiary is the person obliged to pay VAT (for acquisitions), but only if these transactions do not were declared in form 390.

If the transactions in question have been declared in form 390, they are not the subject of form 394 and NO will be ticked next to the box “Transactions were performed with affiliates during the reporting period”.

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Andreea Bezdedeanu

  • Junior Berater
  • Bukarest

Andreea ist Steuerberaterin und spezialisiert auf Umweltfonds, Mehrwertsteuer-Compliance und Intrastat-Meldungen. Sie hat einen BA in Finanzen und internationalen Wirtschaftsbeziehungen von der Akademie für Wirtschaftsstudien in Bukarest und spricht fließend Englisch. Andreea unterstützt die Kunden im Prozess der Mehrwertsteuerregistrierung, bei der Einhaltung der Mehrwertsteuer und bei Fragen zu Umweltfonds sowie bei anderen verschiedenen Beratungsangelegenheiten.