The new form 300 is used starting with the declaration of fiscal obligations related to the month of August 2023

• New form 300 “Value Added Tax Receipt” has been approved according to OpANAF no. 1176/2023 and is to be used for fiscal obligations starting from August 2023.
• It is completed by taxable persons registered for VAT purposes.
• The form includes two new lines, “Row 14.1” and “Row 14.2”, where taxable persons must report information on tax-exempt operations according to new legal provisions.
• The form must be submitted between September 1-25, 2023.

Source contabilul.manager.ro