Please find attached our Tax Alert covering the latest Romanian tax developments.
Form 300 – VAT return
ANAF Order no. 1790 from 20 November 2012 on approving the template and content of the form 300 “VAT return” . Published in the Official Journal, Part I, no. 791 from 26 November 2012.
Ammednments to certain tax forms
ANAF Order no. 1950 from 13 December 2012 on approving the template and content of the tax forms used for taxes withheld at source or self-established. Published in the Official Ournal, Part I, no. 887 form 27 December 2012.
Ammendments to the Intrastat treshold
National Institute for Statistics Order no. 1940 from 12 December 2012 on Intrastat tresholds applicable to the statistical information regarding intra-community commerce with goods in 2013. Published in the Official Journal , Part I, no. 9 from 7 January 2013.
Form 394 –VAT cash accounting mechanism
ANAF Order no. 1992 from 27 December 2012 on ammending Appendix 2 of ANAF Order no. 3596/2011 on declaring local deliveries and acquisitions made by perons registerd for VAT purposes and related informative return. Published in the Official Journal, Part I, no. 17 from 9 January 2013.
Form 012 „ Notification on ammending the corporate tax advance payment system”
ANAF Order no. 1994 from 27 December 2012 on approving the template and content of Form 012 „ Notification on ammending the corporate tax advance payment system”. Published in the Official Journal , Part I, no. 9 from 7 January 2013.
It approves the template and content of the Form 012„ Notification on ammending the corporate tax advance payment system”
Ammedments to the accounting regulations
Order of Ministry of Finance no. 1690 from 12 December 2012 on amending certain accounting regulations. Published in the Official Journal, part I, no. 857 from 18 December 2012.
Financial Statements as at 31 December 2012 for not-for-profit organizations
The Ministry of Finance published on ANAF website the template of the Financial Statements as at 31 December 2012 for not-for-profit organizations. The respective Financial Statements follow the template and rules provided by Ministry of Finance Order no. 1969/2007, further amended.
Please find more information in attached document.
We hope that this is useful to you and should you have any questions on tax matters please do not hesitate to contact us.
