30/01/18
National Agency for Fiscal Administration (ANAF) Order no. 4160/28.12.2017 for updating the model and content of Statement D120 “Excise return” has been published in the Official Gazette.
The updated form of Statement D120 applies as of the declaration of annual excise duty liabilities for 2017. The Statement also allows the successors of persons / entities that became inactive during 2017 to fill in the tax obligations related to the period during which the person / entity was an excise duty payer.
If the successors of persons / entities that became inactive fulfil obligations related to the period in which the person / entity was an excise duty payer, Statement D120 has to be filled in as follow:
The updated form of Statement 120 applies as of the declaration of annual excise duty liabilities for 2017.
For declaring annual excise duty liabilities for 2017, taxpayers have to use the updated form of Statement 120 “Excise return” included in ANAF Order No. 4160/28.12.2017. If you are the successor of a person / entity that became inactive during 2017, we recommend that you follow the instructions provided by the Order.