How do you generate the sales journal and the VAT report?

Quick answer (5 steps)

Select the tax period (month or quarter, depending on your tax profile).
The invoices you have issued are pulled automatically from the database.
Apply the filters you need: operation type, VAT rate (5%, 9%, 19%), customer type (B2B, B2C, UE).
Generate the sales journal in Excel, PDF or XML format for accounting.
Export the VAT report ready for the D300 or SAF-T (D406) filing.

The sales journal is mandatory for VAT payers (art. 323 of the Tax Code).
VAT is declared monthly (if turnover exceeds 100.000 EUR) or quarterly (below that threshold).
D300 is filed by the 25th of the month following the tax period.
SAF-T (D406) includes the sales journal in a standardized XML format — mandatory for large and medium taxpayers.
Retroactive corrections are made through an amending D300 return, not by altering the current journal.

Monthly journal for an IT SRL with mixed rates — software services (19% VAT) and training services (VAT exempt); generated in separate columns.
Quarterly VAT report for a PFA — turnover below 300.000 RON; quarterly period; D300 generated automatically from the journal.
SAF-T export with the sales journal — correct operation codes (output VAT, domestic exempt, foreign exempt, non-taxable).
Retroactive correction — an invoice issued incorrectly in the previous month is reversed and reissued; the current journal includes the reversal; an amending D300 is filed for the previous month.

Omitting reversal invoices from the journal — this creates differences against the D300.
Misclassifying the VAT rate (e.g. 9% for food vs. 19% for other goods).
Not including self-billed invoices (for intra-Community acquisitions) in the sales journal.
Exporting SAF-T with incorrect operation codes — ANAF may reject the file.
Editing the journal directly instead of issuing a reversal + a new invoice.

The sales journal is generated automatically from the invoices you issue — zero manual entry.
Retroactive corrections are applied directly to the period, with full traceability.
Export in formats accepted by any accounting software: Excel, XML, PDF.
Charts for monthly and quarterly VAT trends.
Standard reports can be saved and reused for every tax period.