- New form 300 “Value Added Tax Receipt” has been approved according to OpANAF no. 1176/2023 and is to be used for fiscal obligations starting from August 2023.
- It is completed by taxable persons registered for VAT purposes.
- The form includes two new lines, “Row 14.1” and “Row 14.2”, where taxable persons must report information on tax-exempt operations according to new legal provisions.
- The form must be submitted between September 1-25, 2023.
Source contabilul.manager.ro
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