ANAF updated the return D300 in response to the enactment of Law 88 from April, 2023. This legislative amendment introduced VAT exemptions with right of the deduction to construction services supplied to hospitals, as well as certain supplies of medical equipment and orthopedic products. To align with the new amendment, the revised D300 requires taxpayers to report such exempt supplies in separate boxes of the return.
Source: SOVOS
Latest Posts in "Romania"
- Romania Allows Retrospective Application of Certain Certificate-Based VAT Exemptions
- Romania Expands VAT Refund Risk Screening and Mandatory Audit Triggers
- Romania Extends 9% VAT Deadline for Eligible Homebuyers Until September 2026
- Romania Grants a Two-Month Reprieve on the 9% Reduced VAT for Qualifying Homes
- Romania Extends 9% VAT Home Purchase Deadline to September 2026
