Summary statement on intra-Community shipments/acquisitions of goods is to be completed and submitted electronically to the tax authorities by taxable persons registered for VAT purposes according to art. 153 and 153 index 1 of Law no. 571/2003 regarding the Fiscal Code, who have made intra-Community shipments/acquisitions of goods as well as deliveries and purchases of goods within a triangular operation until the 25th of the month following the end of the quarter.
The Tax Declaration 390 VIES can be found under Performance Analysis -> Financial Reporting -> Tax Declarations.
Before you try to load the data into the Tax Declaration 390 VIES, you need to make the following settings:
Select the In European Union checkbox in the Update Location/Address prompt-window, from the Location tab of the Business Partner window.
In the Product window, go to the Product Type field and select:
Item: to fit into the columns: L (Intra-Community Goods shipment (customer invoices towards intra-community customers)), T (delivery within a triangular operation), and A (Intra-Community Goods acquisition (vendor invoices for intra-community vendors)).
Expense type to fit into the column S (Intra-Community Services acquisition (services vendor invoices for intra-community vendors)).
Service to fit into the column P (Intra-Community Provision of Services ( services customer invoices towards intra-community customers)).
Declaration 390 contains the following information:
total amount of intra-community supplies of goods exempt from tax, for each purchaser for whom the chargeability of the tax was incurred in the corresponding calendar quarter, including the amounts from the invoices for partial advance receipts for intra-Community shipments of exempt goods;
total amount of goods shipments carried out within a triangular operation inside the destination Member State, for each beneficiary of the subsequent delivery that has been designated a T code, and for which, the tax liability is incurred for the respective calendar quarter, including the amounts from the invoices for partial advance receipts for goods shipments within a triangular operation;
total amount of intra-Community acquisitions of goods, for each vendor for whom the taxable person submitting the declaration is liable to pay tax and for whom the tax liability occurs in the respective calendar quarter, including the amounts from invoices received for partial advance payments for intra-Community acquisition of goods;
total amount of goods purchases carried out within a triangular operation, for which the supplier has designated the beneficiary taxable person as the person liable to pay the tax, including the amounts from the invoices received for partial advance payment for purchases of goods.
Note: Summary declarations shoud be submitted only for periods for which tax for such operations are due!
The declaration can be obtained by opening the Tax Declaration 390 VIES report and completing the following fields:
Organization- the organization you are compiling the declaration for;
Perioad- the period/month you are compiling the declaration for;
Declaration Type- Initial or Rectifying, depending on the declaration's type.
After completing the coresponding parameters, press Start to obtain the 390 VIES Tax Declaration. A print preview will be displayed, which can then be:
printed;
locally exported;
sent by e-mail.