Tax Flash No. 21/2013

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Order 2986/2013 for the amendment of point 1 of annex no. 2 of Order 3596/2011 regarding the reporting of deliveries/supplies and acquisitions performed on the national territory by VAT registered persons and for the approval of the model and content of the informative statement regarding the deliveries/supplies and acquisitions performed on the national territory by VAT registered persons (“394 informative statement”) was published in the Official Gazette 582/2013

  • The fiscal receipts qualifying as simplified invoices as per the Fiscal Code, will not be reported within the 394 informative statement. This provision shall apply until 31 December 2014, starting with the reporting obligations of August 2013

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