A new model 300 form has been approved

A new model 300 form has been approved

The content and model of form 300 “Value added tax return” have been updated.

Taxable persons registered for VAT purposes who perform in the reporting period only operations within the country can choose to fill in the simplified return form, by checking the appropriate box in the assistance program provided by the tax administration.

The VAT return is used starting with the declaration of the fiscal obligations related to July 2021.

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