The Order amends the content of form 394 - Informative statement regarding supplies and acquisitions of goods and/or services performed within the national territory. The new provisions introduce the liability to report in the form, apart from the previously mandatory information, the total number of invoices issued/ received per business partner (i.e. supplier/client).
The provisions of the Order are applicable starting with the invoices issued/received during the last reporting tax period of 2013 which are required to be reported by the taxpayer registered for VAT purposes.
