Amendments to the periodic VAT return and Annexes

Ordinance No. 206/2021 of 14 October ahered to the periodic VAT return, Annex R and its instructions for completion, also providing for the intervention, by an independent certified accountant, in the certification provided for in Article 78d of the CIVA, highlighting the following amendments:

  1. In Table 06A, field 107, now added, now includes the value of the tax bases relating to the acquisition of cork, wood, pine cones and pine nuts with bark, the assessment of which fell to the taxable person declaring, by applying the rule of inversion of the taxable person provided for in article 2(1) (m) of the VAT Code.
  2. Table 20, for the tax identification of the certified accountant, two fields are added to record the determining event of the short-term fair impediment, in accordance with Article 12a of the Statute of the Order of Certified Accountants, and the date on which it occurred.
  3. With regard to Annex R, in Table 06A, field 75, now added, now includes the value of the tax bases relating to the acquisition of cork, wood, pine cones and pine nuts with bark, the assessment of which fell to the taxable person, by application of the rule of inversion of the taxable person provided for in article 2(1) (m) of the VAT Code.
  4. With regard to the amendments to the Annex to field 40 adjustments in Table 5 for certification in accordance with Articles 78(9) or 78D of the VAT Code, a field for the identification of the independent certified accountant is added.
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