The model and content of the form (300) “Value added tax return” was approved.
The form (300) “Value added tax return” for which the declaration term is fulfilled on
December 25 is submitted to the competent fiscal body until December 21. If December 21 is
a non-working day, the form is submitted until the last previous working day, December 21.
The value added tax from the forced execution invoices is not included in the statement, by
the persons authorized by law to carry out the sale of the goods subject to forced execution,
the same and the cumulative payment tax for which a payment facility was approved, the
cumulative payment tax with which the body fiscal was registered at the credit table
according to the insolvency procedure, respectively the balance of the negative amount of
tax, registered in the statement of the insolvency procedure..
The amounts representing VAT are not taken over, which, at the date of submitting the
return, are not considered overdue according to the legislation in force, and the amounts that
subsequently become overdue are included in the statement of the fiscal period in which this
situation occurs.
