Tax Flash No. 7/2012
Order 418/2012 approving the model and content of the Form (311) “Statement regarding the Value added tax due by taxable persons whose VAT registration code was canceled in accordance with art. 153, para. (9), let. a)-e) of the Fiscal Code” was published in Official Gazette 199/2012
- The Form shall be filled in by taxable persons whose VAT registration code was canceled under certain conditions (i.e. were declared inactive, have become temporary inactive etc.) and who are performing transactions, for which they are liable to pay VAT, during the period when they no longer have a valid VAT code.
- The form shall be submitted by the 25th of the month following the one when VAT was due for the transactions performed.