Tax Flash No. 4/2014

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Order 93/2014 for the approval of the template and content of certain forms of informative statements was published in Official Gazette 76/2014

  • The Order approves the template and content of the following forms:
    • 392 A “Informative statement regarding the supply of goods and services performed in …”;
    • 392 B “Informative statement regarding the supply of goods, services and the acquisitions performed in…”;
    • 393 “Informative statement regarding the income obtained through the sale of tickets used for international passenger transport, with Romania as place of departure, in…”
  • The Order also specifies that taxable persons which have not performed local taxable operations, in the reference year, do not have the obligation of submitting the forms 392 A and 392 B
  • The present Order abrogates Order 1081/2011 for the approval of the template and content of certain forms
  • The provisions of the present Order are applicable for the forms 392 A, 392 B and 393 for year 2013, having the submission deadline 25 February 2014, inclusively

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