- 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.
Source contabilul.manager.ro
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