Tax Flash nr. 59
02 September 2021
In the Official Gazette no. 791 of August 17, 2021, Order no. 1253/2021 for the approval of the model and content of the form (300) "Value added tax return" was published.
Thus, we mention that a new version of the 300 form is available on the official ANAF website starting with 18.08.2021.
The main changes made to the form can be found in rows 17 and 18, as well as in the informative section at the end of the form, considering the extension of the OSS system (One Stop Shop, special VAT regime), for the sales of goods.
The new model of the VAT return is used starting with the declaration of the fiscal obligations related to July 2021.