The content and model of form 300 “Value added tax return” have been updated. Taxable persons registered for VAT purposes who perform in the reporting period only operations within the country can choose to fill in the simplified return form, by checking the appropriate box in the assistance program provided by the tax administration. The VAT return is used starting with the declaration of the fiscal obligations related to July 2021.
Tax Alert Fiscal Alert – QR Code Requirement for Fiscal Receipts As of November 1, 2026, the issuance of fiscal receipts containing a QR code will become mandatory. At present, there is an… Read more
Tax Alert Tax updates Ex officio determination of VAT payable ANAF Order No. 1022/2026 approves the new procedure for the ex officio assessment of VAT due by taxpayers who have failed to… Read more
Tax Alert Transfer pricing updates ANAF Order No. 828/2026 introduces significant changes in the field of transfer pricing. However, with the exception of large taxpayers, the preparation… Read more