Declarație recapitulativă (D390 VIES) (Intra-community statement (D390 VIES)) lists the intra-community supplies and acquisitions of a month, from the invoice registers. It is always monthly.
01 · What it asks
- The month, and Declarație rectificativă (o înlocuiește pe cea depusă pentru această lună) (Corrective statement (replaces the one filed for this month)) when it corrects one.
02 · Good to know
- Each EU partner needs its VAT number; customers without one are named, and the return is not made until they have it.
- A month without intra-community operations has no D390.
- A company not registered for VAT does not file D390.
- The result lists each operation with its partner and base in lei.