Features

• Domestic operations recap — wizard l10n.ro.anaf.d394 generates <declaratie394> for every Romanian taxpayer's monthly or quarterly filing. Period is taken from the wizard Date From / Date To range.
• Three schema versions bundled — v3 (d394_20200902.xsd, 2021-01-01), v4 (d394_20220510.xsd, 2022-04-01), v5 (d394_20250915.xsd, 2025-09-01). The wizard picks the version whose date_from is the most recent that does not exceed the period end.
• Per-partner aggregation — every posted sale and purchase invoice is grouped by partner; the wizard emits one <op1> block per partner plus one or more <op11> children per operation type. Aggregation uses the shared get_journal_line_vals helper from l10n.ro.anaf.mixin.
• VAT rates split — base and VAT are reported separately per rate (baza5 / tva5, baza9 / tva9, baza11 / tva11, baza19, baza20, baza21, baza24 and so on as new rates are added). The module ships rate-specific column dictionaries reused across versions.
• Partner type segmentation — l10n_ro_partner_type drives which section of D394 the partner falls into (1 Romanian VAT, 2 Romanian non-VAT, 3 intra-EU — reported in D390 instead, 4 non-resident outside EU).
• VAT on payment (TVA la încasare) — sistemTVA is set from partner._check_vat_on_payment() at the period end date. VAT on payment invoices are merged with their reconciled payments via get_payment_vals, splitting the rates and totals into the dedicated columns.
• Refund-request operation flags — when solicit is ticked the wizard exposes a long check-box list (achizitiiPE, achizitiiCR, achizitiiCB, achizitiiCI, achizitiiA, achizitiiB5–achizitiiB24, achizitiiS5–achizitiiS24, importB, acINecorp, livrariBI, BUN5–BUN24, valoareScutit, BunTI, Prest5–Prest24, PrestScutit, LIntra, PrestIntra, Export, livINecorp).
• ANAF crosschecking option — l10n_ro_optiune is stored on res.company so the value is persistent; the wizard exposes the current value and a schimb_optiune flag if changed for this filing.
• Interactive report — the bundled anaf_d394_report (account.report.custom.handler) lets accountants drill down from each <op1> line into the source move lines and inspect the rate-by-rate totals before generating XML.
• XSD validation before download — output is validated against the matching ANAF XSD attached to the version record.

Configuration

1. Prerequisites

Complete the setup described in the l10n_ro_declaration base module shipped with this one:

• Romanian VAT/CUI on the company.
• The CAEN code on the company (required in the D394 XML caen attribute).
• At least one ANAF signature under Accounting → Configuration → Romania → ANAF Signatures.
• The company bank account, address, phone and e-mail.
• A VAT on payment flag, if applicable — the wizard checks _check_vat_on_payment() for the period and emits sistemTVA = 1 for taxpayers under TVA la încasare.

2. ANAF cross-checking option

D394 includes the legal option whereby the taxpayer accepts cross-check of its declaration with declarations submitted by partners. The toggle lives on the company:

• res.company.l10n_ro_optiune — set under Settings → Accounting → Romanian Localization → ANAF Crosschecking.
• The wizard inherits the value through the optiune field and exposes a separate schimb_optiune flag if the company changes its option for this filing.

3. Partner setup

For every partner used in domestic operations:

• The Romanian VAT/CUI (or CNP for individuals).
• The l10n_ro_partner_type should be set correctly (1 Romanian company with VAT, 2 Romanian without VAT, 4 non-resident without EU VAT, etc.) — D394 segments are driven by this classification.
• Affiliated partners (group entities) should be flagged so the prsAfiliat indicator is checked when needed.

4. Product / operation categories

D394 reports many specific categories using the product l10n_ro_anaf_code field shipped by l10n_ro_declaration. Configure the code on each product so the wizard can route sales of mobile phones, laptops, game consoles, cereals, real estate, energy and intangibles into the correct section.

5. Wizard location

Open the wizard at Accounting → Reports → Romania → D394 Declaration.

The wizard automatically selects the right XSD version based on the period end date — v3 (d394_20200902.xsd, in force 2021-01-01), v4 (d394_20220510.xsd, 2022-04-01) or v5 (d394_20250915.xsd, 2025-09-01).

6. Run the declaration

After configuration, generate the declaration as described in USAGE.md.

How it works

D394 is exposed in two complementary ways:

• as an interactive report under Accounting → Reports → Romania → D394 (the anaf_d394_report record), which lists every aggregated operation by partner and lets you drill down to the source invoices;
• as a wizard under Accounting → Reports → Romania → D394 Declaration used to generate the ANAF XML file.

Steps

1. Header fields

   • Declaration / Version — defaults to D394 / Versiunea 5 (or v4 / v3 depending on the period).
   • Date From / Date To — the VAT period (monthly or quarterly).
   • Signature — the ANAF signature record for the declarant.
   • Representative — fill only if a fiscal representative is filing on behalf of the company.

2. Cross-checking option

   • ANAF Crosschecking (optiune) — read-only, inherited from res.company.l10n_ro_optiune.
   • Allow ANAF Crosschecking (schimb_optiune) — tick if the option is changed for this filing.

3. Operations indicators

   • Operations with affiliated companies (prsAfiliat) — tick if the period includes operations with affiliated entities.
   • Request VAT Reimbursement (solicit) — tick to request a refund and expose the long list of category check-boxes below. When solicit is on, indicate the categories present in the period: real estate by type (residential / office / industrial / wind farms / other), goods and services by VAT rate (5% / 9% / 11% / 19% / 20% / 21% / 24%), imports, intangible assets, exports, intra-Community supplies of goods and services, intangibles supplied, sales of real estate, sales with reverse charge.

4. Get Report — generates the XML, validates it against the matching ANAF XSD and attaches the file to the wizard. Internally:

   • The wizard reads every posted invoice in the period (sales and purchases), classifies the partner (l10n_ro_partner_type) and the operation type (l10n_ro_operation_type).
   • For each partner it aggregates base + VAT by rate (5/9/11/19/20/21/24) using the get_journal_line_vals helper from l10n.ro.anaf.mixin.
   • VAT on payment invoices are merged with their reconciled payments in the period via get_payment_vals and reported under the dedicated payment columns.
   • Partners are emitted as <op1> records (header) with <op11> children per detailed line.

5. PDF-style report — print the anaf_d394_report from the wizard for internal review.

6. Validate with DUKIntegrator — run ANAF's local validator before signing.

7. Sign with the digital signature (Sectigo / certSIGN / other token).

8. Upload to ANAF at the Depunere declarații portal under D394.

Generated XML — key fields

• Root <declaratie394> with luna, an, cui, den, caen, adresa, sistemTVA (1 if the taxpayer applies VAT on payment), optiune, schimb_optiune, prsAfiliat, solicit, plus the tip_intocmit, den_intocmit, cif_intocmit, functie_intocmit declarant block and the optional cifR / denR / adresaR representative block.
• One <op1> per partner with cif_par, den_par, partner type and aggregated totals.
• <op11> children per operation type with baza<rate>, tva<rate>, number of invoices and VAT-on-payment columns.

Schema versions

Screenshots

Captured from a running Odoo instance.

Action run declaration394

Versions

19.0.0.2.2 (2026-05-24)

• Changelog tracking starts at this release.