Romania – Change in VAT return form
On the 26th July 2023, the National Agency for Fiscal Administration has introduced 2 additional rows in the form D300 – VAT Return, in order to reflect new VAT exemptions with deduction right within the medical sector. This change is applicable from the August 2023 VAT return form with deadline on the 25th September 2023.
The amendment is in relation to the existing box 14 (“VAT exempted supply of goods and services, deductible, other than those specified in rows 1-3”), adding to this box the words “from which” and 2 additional rows:
1. Row 14.1, for delivery of goods/services exempted with right of deduction, in relation to the following operations:
– construction, renovation and modernisation services of hospital units;
– deliveries of medical equipment, devices, articles, accessories and protective equipment, materials and consumables for sanitary use, intended for use in the field of health care or for use by disabled persons, essential goods for compensation and overcoming disabilities, as well as the adjustment, repair, rental and lease of such products.
2. Row 14.2, for delivery of goods exempted with right of deduction, in relation to:
– delivery of prosthetics and their accessories;
– delivery of orthopaedic products.
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