Order no. 1176/2023 of the National Agency for Fiscal Administration regarding the amendment and completion of the Order of the President of the National Agency for Fiscal Administration no. 1.253/2021 for the approval of the model and content of the form (300) “Value added tax return” was published in the Official Gazette, Part I no. 720 of August 4th, 2023.
By Law no. 88/2023 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, amendments and additions were made to the provisions on value added tax, in order to introduce value added tax exemptions for certain economic operations. Thus, by completing the provisions of art. 294 of the Fiscal Code, exemption from value added tax was also provided for:
a) the construction, rehabilitation, modernization services of hospital units from the public state network, as well as the construction, rehabilitation, modernization services of hospital units provided to non-profit entities registered in the Public Register organized by NAFA based on the provisions of art. 25 para. (41) of the Fiscal Code, if they are intended for hospital units owned and operated by the non-profit entity or those from the public state network, as the case may be;
b) deliveries of medical equipment, apparatus, devices, articles, accessories and protective equipment, materials and consumables for sanitary use, normally intended for use in the field of health care or for use by disabled persons, essential goods for compensation and overcoming disabilities, other than those provided for in letters c) and d), as well as the adaptation, repair, rental and leasing of such goods, carried out to hospital units from the public state network, as well as those carried out to non-profit entities registered in the Public Register organized by NAFA based on art. 25 para. (41) of the Fiscal Code, if they are intended for hospital units owned and operated by the non-profit entity or those from the public state network, as the case may be;
c) delivery of prostheses and their accessories, with the exception of dental prostheses exempt from tax according to art. 292 para. (1) letter b) from the Fiscal Code;
d) delivery of orthopedic products.
Considering these changes, two new lines are inserted in the form (300) “Value added tax return”, in which taxable persons report, separately from other transactions exempt from value added tax, information on exempt transactions according to the new legal provisions.
In this sense, two new lines are introduced in the new form, “Line 14.1″ and “Line 14.2″, with the following contents:
Line 14.1 - enter the information taken from the sales journal*) for operations whose liability occurs in the reporting period or in previous fiscal periods, regarding the tax base for tax-exempt operations, according to art. 294 para. (5) letters a) and b) from the Fiscal Code.
Line 14.2 - enter the information taken from the sales journal*) for operations whose liability occurs in the reporting period or in previous fiscal periods, regarding the tax base for tax-exempt operations, according to art. 294 para. (5) letters c) and d) from the Fiscal Code.
Important! The new form is used starting with the declaration of fiscal obligations related to the month of August 2023.
