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A new model of informative statements forms

In the Official Gazette of Romania, Part I, no. 76 of 31 January 2014 was published the Order of the President of the National Agency for Fiscal Administration no. 93/2014, for the approval of the model and content of informative statements forms.

The normative act approves a new model of informative statements forms, namely:
– (392A) “Information statement on supplies of goods and provision of services made in the year….”
– (392B) “Information statement on the supplies of goods, provision of services and purchases made in the year…”.
– (393) “Information statement of income from the sale of tickets for international road transport of persons, with the place of departure from Romania in the year….”.
It also amends the management procedure of the forms from above.

Form (392A) “Information statement on supplies of goods and provision of services made in the year. . . ” shall be filled in by taxpayers who, on 31 December of the reference year, respectively the year for which this form is submitted, were registered for VAT purposes and which effectively turnover made ​​at the time is lower than 220,000 RON.

Form (392B) “Information statement on the supplies of goods, provision of services and purchases in the year. . . ” shall be filled in by taxpayers who, on 31 December of the reference year, respectively the year for which this form is filed, were not registered for VAT purposes and whose turnover realized at the time, excluding the income obtained from ticket sales for international road transport of persons is below the amount of 220,000 RON.

Form (393) “Information statement of income from the sale of tickets for the international road transport of persons, the place of departure from Romania in the year. . .  ” shall be filled in by persons registered for VAT purposes, which in the previous year provided services  for international road transport of persons.
The informative statements shall be submitted by February 25 of the following year of the reporting one, to the competent tax authorities.

:: The Source: JURIDICE.ro

Corina PESCARU

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