National Tax Authorities (ANAF) proposes the modification of the form 100/700

Fiscal facilities introduced by the provisions of Law no. 153/2020 for amending and supplementing Law no. 227/2015 on the Fiscal Code, as well as for supplementing Law no. 170/2016 on the specific tax of certain activities, according to which taxpayers paying income tax micro-enterprises deduct, from the tax due, the acquisition cost of the electronic fiscal cash registers put into operation, imposed the amendment of the form 100 “Declaration on payment obligations to the state budget” and the instructions for completing it, as well as the form 710 “ Amending declaration ”, by introducing distinct lines to highlight the acquisition cost of electronic fiscal cash registers.

Thus, the National Agency for Fiscal Administration proposes for approval the draft order amending the Order of the President of the National Agency for Fiscal Administration no. 587/2016, according to the regulations in force.