NAFA Order no. 888/2024 amended the President of the National Agency for Fiscal Administration Order no. 1.253/2021 for the approval of the “Value added tax return” form (300). The changes were necessary due to the VAT exemption modifications in Law no. 296/2023, resulting in the removal of specific lines from the form. The updated form will be used for fiscal obligations starting from May 2024.
What changes were made in D 300: Removal of the following lines from the form (300) “Value added tax return”:
- line 14.1 “Deliveries of goods and provision of services exempted with the right of deduction, provided for in art. 294 para. (5) letters a) and b) of the Fiscal Code”;
- line 14.2 “Deliveries of goods exempted with the right of deduction, provided for in art. 294 para. (5) letters c) and d) of the Fiscal Code”.
Source ceccarbusinessmagazine
Latest Posts in "Romania"
- Romania Increases VAT Exemption Threshold for Small Businesses to 395,000 Lei
- Romania Updates VAT Reporting Rules After Rate Increase to 21% and 11%
- Government Proposes VAT Amendments for Virtual and Live Streaming Event Supply Rules
- Romania VAT Briefing: Key Updates and Developments (July – August 2025)
- Romania’s E-Invoicing Reform: Key Business Impacts and Compliance Requirements for 2025-2026