Change the declaration from VAT return for July 2010
Changed form 300 tax return added value by Order 2245/2010 as a result of changes to tax code by GEO nr.58/2010 and GD 768/2010.
The main aspects of the preparation, how to fill and submission of VAT return which is used since the declaration of tax liabilities for the month July 2010:
- Return structure is unchanged;
- Following the change in the standard VAT rate from 19% to 24%, name the line 9, that the line 21 were changed;
- Adjustment of tax base that was generated by operations for which the VAT rate applied was 19% and amounts resulted from the change in VAT due to be outlined in the statement in turn 15 or turn 28 regularization fee collected regularization fee deducted.
- Adjustment of tax base for the chargeability of tax occurs during the reporting period but were generated by operations for which the VAT rate applied was 24% among the highlights in the return to the ranks of 9 or 21.
- Adjustment of tax base for intra-Community operations stand out as in previous times the standard rate of VAT change.
