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The new model and the content of the Forms 390 VIES and 120

In this issue:
  • New Form 390 VIES “Summary statement of intra-community supplies / purchases / services”
  • New Form 120 “Excise duty statement”

Order of President of NAFA no. 705 of 11 March 2020 (Official Gazette no. 217/17 March 2020)

The Order approves the new model and the content of the Form 390 VIES “Summary statement on intra-community supplies / purchases / services”, to be filled in and submitted starting with the transactions carried out in February 2020.

A new section was introduced for reporting specific information in connection with transfer of goods under the call-off stock regime, regulated under Art. 2701 of the Fiscal Code.


Order of President of NAFA no. 706 of 11 March 2020  (Official Gazette no. 217/17 March 2020)

The Order approves the new Form 120 “Excise duty statement”, to be used starting the reporting of annual excise duty obligations for the fiscal year 2019.

According to art. 369 paragraph (1), letter a) and b) of Law no. 95/2006, respectively art. 70 paragraph (1) letter c) of Law no. 69 / 2000, the provisions regarding the deduction of the contributions due both for financing certain health expenses and for the 1% share of excise collected for financing of sports activities by the Ministry of Sports were eliminated from section C of the Form 120.

A new section was introduced to contain the identification data for a representative in case the declaration obligations are fulfilled by the representative of the company.


For more information or details on the above you may consult the Official Gazette no. 217/17 March 2020 or you could contact us directly in order to clarify any other questions.

Prepared by:
Nina Sava – Senior Manager, Indirect Tax
For additional information, please contact:
Alex Milcev – Partner, Tax & Law Leader Romania
Ernst & Young SRL
Bucharest Tower Center Building,
22nd Floor, 15-17 Ion Mihalache Blvd.,
Sector 1, 011171, Bucharest, Romania
Tel: (40-21) 402 4000, Fax: (40-21) 310 7124
Email: office@ro.ey.com
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