The Official Gazette of Romania no. 582/13 September 2013 published Order no. 2986/9 September 2013 amending item 1 of Annex 2 of Order no. 3596/2011 issued by the President of the National Tax Administration Agency regarding the declaration of deliveries / services rendered and acquisitions made by persons registered for VAT purposes on the national territory and approving the format and content of the informative tax return regarding the deliveries / services rendered and acquisitions performed on the national territory by persons registered for VAT purposes.
According to the provisions of the above-mentioned Order, the tax receipts which fulfil the requirements of a simplified invoice shall no longer be declared in tax return No 394.
This provision is temporary and shall be applied until the 31st of December 2014.
TAX ALERT by Mazars Consulting / MAZARS ROMANIA
* Note: You may find Romanian, German and French versions of the newsletter in Mazars’ archive
* TAX ALERT contains a selection of the latest major issues occurred in the Romanian legislative framework, is intended only to provide information and, hence, shall not be deemed to provide professional advice or consultancy. Therefore, we assume no responsibility in this respect.