As a result of the modification of the value added tax return (form 300) by Order no. 632/2021 published in the Official Gazette no. 464 of May 4, 2021, a box was introduced for the purpose of ticking, in case of fulfillment by the representative the single fiscal group of the obligation to submit the consolidated tax return, for the fiscal group constituted according to art. 269 paragraph (9) of the Fiscal Code. The box is not checked in the situation of the submission by the representative of the fiscal group of the VAT return for his own activity.
Also, by the mentioned normative act, the Section “Regularizations according to art.303 of the Fiscal Code” of the Instructions for completing and submitting the form (300) “Value added tax return” was modified, in the sense that in line 40 they are not taken over the amounts representing VAT which, at the date of submitting the return, are not considered arrears according to art. 157 para. (2) of the Fiscal Procedure Code or according to other laws. The amounts that subsequently become outstanding are included in the statement of the fiscal period in which this situation occurs.