Amendments to form 300 ‘’Value Added Tax Receipt’: OPANAF no. 888/2024
22 May 2024
The takeaway
Order no. 888/2024 of the president of the National Fiscal Administration Agency (OPANAF no. 888/2024) brought changes to Form 300 ‘Value Added Tax Receipt’, as approved by OPANAF no. 1253/2021.
Form 300 has been updated to be compatible with the amendments made to the Fiscal Code by Law no. 296/2023.
In detail
Law no. 296/2023 eliminated the possibility to apply the VAT exemption for operations carried out to hospital units in the state network. It now applies only to the VAT exemption by refund for deliveries made to non-profit entities. Form 300 has been updated accordingly.
The new model of the VAT Statement, provided in the annex to OPANAF no. 888/2024, is used as of the declaration of fiscal obligations related to May 2024.
Source: [Order of the President of the National Agency for Fiscal Administration no. 888/2024 regarding the amendment 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 form (300) ‘Value Added Tax Receipt’, published in the Monitorul Oficial no. 448 dated 15 May 2024]
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