Details

Service: Tax
Industry: Infrastructure, Government and Healthcare
Type: Publication series
Date: 1/10/2012

Amendments to the form and content of the Value Added Tax Return (Form 300)

Given the nature of the changes, we can conclude that the new VAT return form has been introduced to be correlated with the list of transactions involving deliveries/supplies and purchases performed in Romania by taxable persons registered for VAT purposes (i.e. Form 394) and to identify taxpayers performing transactions involving cereals and technical plants.

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Amendments to the form and content of the Value Added Tax Return (Form 300) [PDF - 1 MB]

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