| Resident Companies | Non-Resident Companies |
|---|---|
| 300 Form (VAT Return) | 300 Form (VAT Return) |
| 394 Form (recapitulative statement) | 394 Form (recapitulative statement) |
| 390 Form (EC Sales and purchase list) | 390 Form (EC Sales and purchase list) |
| 094 Form (annual return) only filled by quarterly taxpayers | 094 Form (annual return) only filled by quarterly |
| SAF-T D406 (phased implementation since 2022) | SAF-T D406 (from January 2025) |
| E-reporting (from January 2024) | E-reporting (from January 2024) |
| E-transport (from July 2024) | E-transport (from July 2024) |
| E-invoicing B2B (from July 2024) | |
| E-invoicing B2C (from January 2025) | |
394 Form (recapitulative statement)
