- 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
Latest Posts in "Romania"
- New VAT Exemption Thresholds and Compliance Rules for Small Enterprises Effective September 2025
- Romania Raises VAT Registration Threshold to Align with EU Standards Amid Inflation Adjustments
- Draft Ordinance to Implement EU Small Business Scheme for X-Border Supplies Including Increased VAT Registration Threshold
- Romania Updates VAT Reporting Rules After Rate Increase to 21% and 11%
- Government Proposes VAT Amendments for Virtual and Live Streaming Event Supply Rules
