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Statement on the Value Added Tax (“VAT”) Owed by Taxable Entities the VAT Registration Number of Which Has Been Annulled

Monitorul Oficial al Romaniei No 199 / 27 March 2012  has published Order No 418 of the President of the National Tax Administration Agency approving the model and content of Form 311 referring to the VAT Statement which should be submitted by taxable entities the VAT Registration Number of which has been annulled in compliance with Art.153 (9) (a) – (e) of the Tax Code (the “Order”).

The Order approves the model and content of Form 311, i.e.Declaraţie privind taxa pe valoarea adăugată datorată de către persoanele impozabile al căror cod de înregistrare în scopuri de taxă pe valoarea adăugată a fost anulat conform art.153, alin. (9), lit. a) – e) din Codul Fiscal” [Statement on the value added tax owed by taxable entities the registration number for value-added-tax purposes of which has been annulled in accordance with Art.153 (9) (a) – (e) of the Tax Code].

The Form shall be used by any taxable entity, the VAT Registration Number of which has been annulled in compliance with Art.153 (9) (a) – (e) of the Tax Code, to declare the amount representing VAT payable to the State Treasury over the period in which such entity having no valid VAT number has supplied goods and/or has provided services, or has acquired goods and/or services for which it has had the obligation to pay VAT.

The deadline for the submission of this Statement is the 25th day of the month following the month in which the VAT has become due and payable for the supply of goods or provision of services and/or acquisitions of goods and/or services in relation to which the entity is obligated to pay VAT.

Form 311 and the instructions for filling it out can also be found on the Website of the National Tax Administration Agency (ANAF) at the following address: http://static.anaf.ro/static/10/Anaf/formulare/dec_311_2012.pdf

TAX ALERT by Mazars Consulting / MAZARS ROMANIA

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