VAT return (D300) – amendments

In the Official Gazette no. 791 of August 17, 2021, the Order no. 1253/2021 of ANAF was published for the approval of the model and content of the form (300) “Value added tax return”.

The National Agency for Fiscal Administration (ANAF) specifies that the promotion of the new Order is based on the fact that, by OUG no. 59/2021, amendments and completions to Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions, including regarding some legal provisions with implications in the structure of form 300 and the manner of completion by taxable persons registered for VAT purposes.

Thus, among the amendments introduced are the amendment of Article 275 (2) of the Fiscal Code, the repeal of Article 278 (8) – (12) of the Fiscal Code, and the adoption of these provisions in a new article, Article 2781 “Threshold for taxable persons who carry out the operations provided for in Article 275 (2) and Article 278 (5) (h). “

ANAF specifies, in the Report approving the normative act, that, according to the provisions of this new article, the previous rules applicable for establishing the place of provision of telecommunications, broadcasting, and television services, as well as services provided electronically (provided in article 278 paragraph) 5) letter h) of the Fiscal Code) have been extended to establish the place of delivery in the case of intra-Community distance sales of goods (provided for in Article 275 paragraph (2) of the Fiscal Code).

At the same time, according to article 2781 paragraph (4) of the Fiscal Code, ANAF must take the appropriate measures to monitor the fulfillment by the taxable person of the conditions provided in paragraphs (1) – (3) of the same article.

ANAF mentions that the provisions of article 2781 paragraph (4) have taken over the provisions of article 278 paragraph (11) of the Fiscal Code, the latter being repealed.

Thus, in order to create the declarative support for the providers of telecommunications, broadcasting, and television services or services provided electronically, established or having their permanent domicile or habitual residence in Romania, which provide such services to non-taxable persons from other Member States, whose value does not exceed 46,337 lei, were inserted in form 300 rows 17 and 18 for declaring the value-added tax related to the provision of such services, for which the place of supply was in Romania according to article 278 paragraph (8) of the Fiscal Code, if the providers in Romania did not opt for the application of the rule provided in article 278 paragraph (5) letter h) for establishing the place of provision to the beneficiary.

In addition, since the ceiling of 46,337 lei was exceeded, the place of provision of services is considered to be the beneficiary, was inserted in form 300, in the section dedicated to information data, a section by which providers of such services declared the total value, without VAT, the provision of telecommunications, broadcasting and television services, as well as services provided electronically to non-taxable persons in other Member States, both for the current year and for the previous year.

Thus, in the context of the legal provisions of article 2781 of the Fiscal Code, ANAF specifies that it was necessary to modify lines 17 and 18 of the “VAT return” form, by including the intra-community distance sales of goods, as well as the information section from the end of the “VAT return” form, respectively by adapting the references to the articles of the Fiscal Code, as amended by OUG no. 59/2021.

Moreover, by amending Article 314 of the Fiscal Code, which regulates the “Special regime for services provided by taxable persons not established in the European Union”, a new paragraph (12) was introduced, according to which, if the person taxable person not established in Romania and the beneficiary of this special regime also carries out in Romania activities that are not subject to this regime and for which there is an obligation to register for VAT purposes according to article 316, the respective person deducts VAT for his taxable activities subject to this regime by the tax return provided for in Article 323.

Considering the previously mentioned aspects, ANAF emphasizes that it was necessary to “complete the instructions for completing the rows dedicated to the deductible value-added tax – Acquisitions of goods/services within the country and imports, exempt or non-taxable intra-community acquisitions, respectively rows 24, 25 and 26 of the return, dedicated to taxable operations, with instructions on completing, by taxable persons not established in Romania, who are beneficiaries of the special non-EU regime, the information on the tax base and the tax-related to its taxable activities subject to this regime.

D300 submission deadline:

Form (300) “Value added tax return” is submitted to the competent fiscal body, at the following terms:

1. monthly, until the 25th of the month following the month for which the return is submitted, by the taxable persons for whom the fiscal period is the calendar month, according to the provisions of article 322 of the Fiscal Code;
2. quarterly, until the 25th inclusive of the first month of the quarter following the one for which the return is submitted, by the taxable persons for whom the fiscal period is the calendar quarter, according to the provisions of article 322 of the Fiscal Code;
3. semiannually, until the 25th of the first month of the semester following the one for which the return is submitted, by the taxable persons for whom the competent fiscal body approved the calendar semester as fiscal period, according to the provisions of article 322 paragraph (9) of the Fiscal Code and of point 103 paragraph (4) of the Methodological Norms for the application of Law no. 227/2015 on the Fiscal Code, approved by Government Decision no. 1/2016, with subsequent amendments and completions (Methodological norms);
4. annually, until January 25 inclusive of the year following the year for which the return is submitted, by the taxable persons provided in point 103 paragraph (6) of the Methodological Norms and by the taxable persons for whom the competent fiscal body has approved as fiscal period the calendar year, according to the provisions of article 322 paragraph (9) of the Fiscal Code and of point 103 paragraph (4) of the Methodological Norms;
5. e) until the 25th of the third month of the calendar quarter, for the first two months of the same calendar quarter, by taxable persons who use the quarter as a fiscal period and who make an intra-community acquisition of taxable goods in Romania, if the exigibility the tax related to the intra-community acquisition occurs in the second month of the respective quarter. The statement will be submitted for the second month of the quarter, but will also include the operations performed in its first month. In the event that the chargeability of the tax related to the intra-Community acquisition occurs in the first or third month of the calendar quarter, the provisions of letter a) of this paragraph shall apply accordingly.

Taxable persons registered for VAT purposes according to article 316 of the Fiscal Code fill in the form (300) “Value added tax return” using the existing assistance program on the portal of the National Tax Administration Agency, Taxpayers Assistance section or Electronic Returns section and send by electronic means of remote transmission, according to the law.

It is important to mention that they do not include in the statement:

– the value-added tax from the forced execution invoices by the persons authorized by law to carry out the sale of the goods subject to forced execution;

– cumulative payment fee for which a payment facility has been approved;

– the cumulated payment fee with which the fiscal body registered at the credit table according to the provisions of Law no. 85/2014 on insolvency prevention and insolvency procedures, with subsequent amendments and completions;

– the balance of the negative amount of tax, registered in the statement related to the fiscal period prior to the date of opening the insolvency procedure provided by Law no. 85/2014 on insolvency prevention and insolvency procedures, with subsequent amendments and completions.

Legal basis:

– ANAF Order 1253/2021 for the approval of the model and content of the form (300) “Value added tax return” – Fiscal Code (approved by Law no. 227/2015, published in the Official Gazette no. 688 of 10.09.2015), with subsequent amendments and completions;

– Fiscal Procedure Code (approved by Law no. 207/2015, published in the Official Gazette no. 547 of 23.07.2015), with subsequent amendments and completions;

– Methodological Norms for the application of the Fiscal Code (approved by HG no. 1/2016).