- Order 1176/2023 was published in the Official Gazette no. 720 of August 4, 2023, regarding the modification and completion of the Order of the president of the National Agency for Fiscal Administration no. 1.253/2021 for the approval of the model and content of form 300 VAT Statement.
- The changes were made due to Law no. 88/2023 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code, which introduced exemptions from value added tax for certain economic operations.
- The General Directorate of Fiscal Legislation and Customs and Accounting Regulations within the Ministry of Finance requested the introduction of two new rows in Form 300, which will report separately on operations exempted according to the new legal provisions.
- The request aims to ensure easy identification of these operations and enable analysis and evaluation. Annex no. 1 of Order no. 1253/2021 approving the model and content of Form 300 was replaced by a new Annex as an integral part of the Order.
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