Tax Flash No. 2/2012

Print Friendly, PDF & Email

Order 3596/2011 for the approval of the model and content of Form 394 „ Informative statement regarding the Delivery / Supply and Purchases made on the national territory” was published in the Official Gazette 927/2011

In the new template of Form 394 „Informative statement regarding the Delivery / Supply and Purchases made on the national territory”, new obligations were brought regarding the reporting of the reverse charge operations for cereals and technical plants.

Starting the operations performed during January 2012, the statement shall be filled in and submitted depending on the fiscal period for filling the VAT return, until the 25th day of the month following the last month of the fiscal reporting period.

Order 3665/2011 approving the template and content of Form 300 “Value Added Tax return” was published in the Official Gazette 1/2012.

The Order approves the new template of Form 300 “Value Added Tax return” and the related instructions.

New rows were inserted within this Form, for distinctly reporting of:

(i) The operations performed within the country by the persons registered for VAT purposes;

(ii) The operations subject to simplification measures.

In the new VAT Return a special section was included for declaring if operations with cereals and technical plants subject to reverse-charge mechanism were performed.

The new Form 300 shall be used for reporting the tax liabilities due starting 1 January 2012.

Sitemap | Terms and Conditions | Privacy Policy | Cookies Policy | Update your cookies consent

Copyright © 2009-2018 Nestor Nestor Diculescu Kingston Petersen SCA. All Rights Reserved.