NAFA Order no. 888/2024 amended the President of the National Agency for Fiscal Administration Order no. 1.253/2021 for the approval of the “Value added tax return” form (300). The changes were necessary due to the VAT exemption modifications in Law no. 296/2023, resulting in the removal of specific lines from the form. The updated form will be used for fiscal obligations starting from May 2024.
What changes were made in D 300: Removal of the following lines from the form (300) “Value added tax return”:
- line 14.1 “Deliveries of goods and provision of services exempted with the right of deduction, provided for in art. 294 para. (5) letters a) and b) of the Fiscal Code”;
- line 14.2 “Deliveries of goods exempted with the right of deduction, provided for in art. 294 para. (5) letters c) and d) of the Fiscal Code”.
Source ceccarbusinessmagazine
