Who has the obligation to submit D301 – special VAT return?

The D301 VAT return is submitted by individuals not registered for VAT and not required to register according to Article 316 of the Fiscal Code.
Those registered as VAT payers in the normal regime do not submit a D301 return, as all operations are declared in the D300 VAT return.
The D301 return is required for those who make certain purchases, including intra-Community purchases of goods over 10,000 euros (excluding new means of transport and excise products), as well as purchases of new means of transport, excisable products, and intra-Community services.
Certain individuals, such as small enterprises and those exclusively carrying out exempted operations without the right to deduct VAT, are also required to submit the D301 return.