The model and content of the form (300) “Value added tax return” was approved.
Taxable persons registered for VAT purposes who perform in the reporting period only
transactions within the country can choose to complete the simplified return form, by
checking the appropriate box in the assistance program provided on the website of the
National Agency for Fiscal Administration.
The VAT return is used starting with the declaration of the fiscal obligations related to July
2021.
The taxable persons who keep the accounting records, according to the law, for the operations
performed on the basis of a joint venture agreement declare including the data and
information regarding the value added tax resulting from such operations.
