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ANAF Prepares the Ground for the First 2013 Budget “Harvest” - Doing Business | DOINGBUSINESS.RO

  |  19.12.2012

ANAF Prepares the Ground for the First 2013 Budget “Harvest”

Unlike the other years when the authorities used to leave details to the eleventh hour, 2013 seems to be approached by such authorities from a new angle, at least as regards the VAT system applicable upon receipt of payment, which becomes effective on 1 January.

Thus, the National Tax Administration Agency (ANAF) has published Form 300 – “Value Added Tax Return” which includes new sections meant to cover the requirements for the declaration of the tax obligations generated by the operations performed through the application of the new VAT system.

 

Therefore, Monitorul Oficial al Romaniei No 791 / 26 November 2012 has published ANAF President’s Order No 1790 / 20 November 2012 that approves the pattern and content of Form 300 – “Value Added Tax Return.”

 

The new Form (300) shall be used for the declaration of tax obligations related to the first tax period of 2013, being adjusted to the new VAT system.

 

The Form and the instructions for filling it out can be seen at and downloaded from ANAF Website www.anaf.ro, category: Asistenta contribuabili [Assistance to Taxpayers], menu: Formulare si programe utile [Useful Forms and Programmes], sub-section: Toate formularele, cu explicatii [All Forms, Explained], or directly, by accessing the link below:

 

http://static.anaf.ro/static/10/Anaf/formulare/dec_300_1790.pdf

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